Document ID: chunk:federal_register_of_legislation:C2012C00824:clause:2_18
Version: federal_register_of_legislation:C2012C00824
Segment Type: clause
Provision Reference: sch 2 cl 18
Character Range: 85713–88366

18  Financial statements and other reporting requirements for the Commissioner for Superannuation

Reporting requirements
(1) If:
 (a) immediately before commencement, a law required the Commissioner for Superannuation to provide a report (whether financial statements or otherwise) for a period; and
 (b) the report relates to the 1922 scheme or the PNG; and
 (c) the period ends after commencement;
CSC must provide the report, as required, for so much of the period as occurs before commencement.
(2) If:
 (a) under subitem (1), CSC is required to provide a report for a part of a period; and
 (b) CSC is also required to provide a similar report for the remainder of the period;
CSC may meet the requirements in a single report for the period.
(3) If:
 (a) immediately before commencement, a law required the Commissioner for Superannuation to provide a report (whether financial statements or otherwise) for a period; and
 (b) the report is not covered by subitem (1); and
 (c) the period ends after commencement;
the CEO of ComSuper must provide the report, as required, for so much of the period as occurs before commencement.
(4) If:
 (a) under subitem (3), the CEO of ComSuper is required to provide a report for a part of a period; and
 (b) the CEO of ComSuper is also required to provide a similar report for the remainder of the period;
the CEO of ComSuper may meet the requirements in a single report for the period.

Outstanding reporting requirements
(5) If:
 (a) a law required the Commissioner for Superannuation to provide a report (whether financial statements or otherwise) for a period that ended before commencement; and
 (b) the report relates to the 1922 scheme or the PNG; and
 (c) the report has not been provided by commencement;
CSC must provide the report as required.
(6) If:
 (a) a law required the Commissioner for Superannuation to provide a report (whether financial statements or otherwise) for a period that ended before commencement; and
 (b) the report is not covered by subitem (5); and
 (c) the report has not been provided by commencement;
the CEO of ComSuper must provide the report as required.
(7) The Minister may, by writing, determine that subitems (1), (2) and (5) apply as if references to CSC were references to the CEO of ComSuper. A determination under this subitem has effect accordingly.
(8) The Minister may, by writing, determine that subitems (3), (4) and (6) apply as if references to the CEO of ComSuper were references to CSC. A determination under this subitem has effect accordingly.
(9) A determination made under subitem (7) or (8) is not a legislative instrument.

Part 7—Miscellaneous