Document ID: chunk:federal_register_of_legislation:C2025C00185:section:1017c:p2
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 1017C (pt 2/4)
Character Range: 4404498–4407346

if there is no relevant sub‑plan—the superannuation entity; or
 (c) making an informed judgment about the management and financial condition of:
 (i) the superannuation entity; and
 (ii) the relevant sub‑plan (if any); or
 (d) making an informed judgment about the investment performance of:
 (i) the relevant sub‑plan; or
 (ii) if there is no relevant sub‑plan—the superannuation entity; or
 (e) a matter related to the Superannuation Guarantee (Administration) Act 1992.
The information must be given in accordance with the other requirements of this section.
Note 1: Subsection (9) defines relevant sub‑plan.
Note 2: Failure to comply with this subsection is an offence (see subsection 1311(1)).

Reports prepared by a registrable superannuation entity etc.
 (3AA) If the financial product is a superannuation product that relates to a registrable superannuation entity (within the meaning of Chapter 2M), the issuer must, on request in writing by a person who is a concerned person, give the person:
 (a) a copy of the financial report of the entity for a specified financial year; and
 (aa) if the entity prepared a sustainability report for a specified financial year—a copy of the sustainability report; and
 (b) a copy of the directors' report of the entity for a specified financial year; and
 (c) a copy of the auditor's report on the financial report; and
 (d) a copy of the auditor's report on the sustainability report.
Each copy must be given in accordance with the other requirements of this section.
Note: Failure to comply with this subsection is an offence (see subsection 1311(1)).

Information for employer related to an RSA
 (3A) If the financial product is an RSA, then, subject to subsection (4), the issuer must, on request by an employer who made an application to acquire the RSA on behalf of an employee, give the employer information that the employer reasonably requires for the purposes of:
 (a) understanding the kinds of benefits to which the employer's employees are entitled or will or may become entitled; or
 (b) understanding the main features of the RSA; or
 (c) a matter related to the Superannuation Guarantee (Administration) Act 1992.
The information must be given in accordance with the other requirements of this section.
Note: Failure to comply with this subsection is an offence (see subsection 1311(1)).

Exceptions
 (4) This section does not require (and does not, by implication, authorise) the disclosure of:
 (a) internal working documents of the issuer; or
 (b) information or documents that would disclose, or tend to disclose:
 (i) personal information of another person if, in the circumstances, the disclosure would be unreasonable; or
 (ii) trade secrets or other information having a commercial value that would be reduced or destroyed by the disclosure; or
 (c) information or documents in