Document ID: chunk:federal_register_of_legislation:F2023L00990:clause:1_6
Version: federal_register_of_legislation:F2023L00990
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 31431–33352

6  At the end of Division 2E of Part 7.9
Add:

Subdivision 2E.3—Additional obligations to provide information

7.9.07ZB  Obligation to provide information to the holder of a superannuation product via website
 (1) This regulation is made for the purposes of paragraph 1017DA(1)(a) of the Act.
 (2) The trustee of a superannuation entity (other than an entity referred to in subparagraph (b)(i), (ii) or (iii) of the definition of registrable superannuation entity in section 9 of the Act or a self managed superannuation fund) must provide the holder of a superannuation product (being an interest in that entity) with the information, relating to the entity and any relevant sub‑plan (within the meaning of section 1017C of the Act), specified in an item in the table in subregulation (3).
 (3) Subject to subregulations (5) to (7), the information specified in an item in the following table must be provided by making it publicly available on the entity's website from:
 (a) if, immediately before the day Schedule 6 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 commences, the information was required under paragraph 29QB(1)(b) of the SIS Act to be made publicly available—the time the Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023 commences; or
 (b) otherwise—the time specified in that item.
If that item specifies an end time, the trustee is not required to provide the information after that time.

Information to be provided
Item                        Information                                                                                                                                                                                                                                                                                                              Time from which information must be made publicly available