Commonwealth Numbered Regulations

1988 No. 255 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) - REG 1

The Schedule to the Occupational Superannuation Standards Regulations is
amended by omitting Forms 2 and 3 and substituting the following forms:

"FORM 2
CERTIFICATE BY APPROVED AUDITOR-
SUPERANNUATION FUNDS I*/We* certify that I*/we* have audited the accounts and
records of (name of superannuation fund) for the year of income ended (insert
date) in accordance with the Australian Auditing Standards. In my*/our*
opinion, the information provided by the trustee(s) in the return of the fund
for that year of income is consistent with that contained in those audited
accounts and records in respect of which I*/we* made an unqualified audit
report*/an audit report containing the following qualification(s):* (insert
qualifications contained in the audit report) My*/Our* audit included tests to
determine whether the fund complied with the standards prescribed by
regulations (specify the regulations prescribing the standards to which the
tests relate) of the Occupational Superannuation  Standards Regulations .
Those tests did not provide any evidence to suggest that the fund did not
comply with those standards at all times during that year of income, subject
to the following qualification(s):* (give details of any evidence suggesting
that the fund did not comply, or may not have complied, with the standards
referred to) ......................................
(Signature of approved auditor(s))
Date: (Print name and address
of approved auditor(s)) * Delete as appropriate
FORM 3
CERTIFICATE BY APPROVED AUDITOR-
APPROVED DEPOSIT FUNDS I*/We* certify that I*/we* have audited the accounts
and records of (name of approved deposit fund) for the year of income ended
(insert date) in accordance with the Australian Auditing Standards. In
my*/our* opinion, the information provided by the trustee(s) in the return of
the fund for that year of income is consistent with that contained in those
audited accounts and records in respect of which I*/we* made an unqualified
audit report*/an audit report containing the following qualification(s):*
(insert qualifications contained in the audit report) My*/Our* audit included
tests to determine whether the fund complied with the standards prescribed by
regulations (specify the regulations prescribing the standards to which the
tests relate) of the Occupational Superannuation  Standards Regulations .
Those tests did not provide any evidence to suggest that the fund did not
comply with those standards at all times during that year of income, subject
to the following qualification(s):* (give details of any evidence suggesting
that the fund did not comply, or may not have complied, with the standards
referred to) I*/We* further certify that at all times during that year of
income:

        (i)    the rules of the fund were approved rules; and

   (ii) those rules of the fund were complied with.
        ......................................
(Signature of approved auditor(s))
Date: (Print name and address
of approved auditor(s))

* Delete as appropriate ".