Document ID: chunk:federal_register_of_legislation:F2023L00990:clause:1_14:p1
Version: federal_register_of_legislation:F2023L00990
Segment Type: clause
Provision Reference: sch 1 cl 14 (pt 1/3)
Character Range: 48964–51911

14                          The annual financial statement for the previous financial year that the trustee, as a financial services licensee, is required to lodge with ASIC under Part 7.6 of the Act                                                                                                                                              The day that the annual financial statement is first lodged with ASIC

 (4) The information must be:
 (a) readily accessible from the entity's website; and
 (b) kept up to date.

Exception—personal information
 (5) If:
 (a) the trustee is required under subregulations (2) and (3) to make available a document referred to in item 1, 2, 4, 5 or 8 of the table in subregulation (3); and
 (b) the document contains personal information in relation to a beneficiary or former beneficiary of the registrable superannuation entity;
the trustee may instead comply with the requirement by making available a version of the document that has been redacted to exclude personal information (within the meaning of the Privacy Act 1988) in relation to a beneficiary or former beneficiary of the registrable superannuation entity.

Transitional exceptions—standard employer‑sponsored sub‑plan
 (6) If:
 (a) before 1 July 2024, the trustee is required under subregulations (2) and (3) to make available a document referred to in item 1, 2, 4, 5 or 8 of the table in subregulation (3); and
 (b) the document only relates to the entity because it relates to a standard employer‑sponsored sub‑plan;
the trustee may instead comply with the requirement by making the document available from 1 July 2024.
 (7) If:
 (a) before 1 July 2024, the trustee is required under subregulations (2) and (3) to make available a document referred to in item 1, 2, 4, 5 or 8 of the table in subregulation (3); and
 (b) the document contains information that only relates to the registrable entity because it relates to a standard employer‑sponsored sub‑plan;
then, until 1 July 2024, the trustee may instead comply with the requirement by making available a version of the document that has been redacted to exclude information that only relates to the registrable entity because it relates to a standard employer‑sponsored sub‑plan.
 (8) A standard employer‑sponsored sub‑plan means a segment of a public offer superannuation fund (within the meaning of the SIS Act) for which each member of the segment is:
 (a) a standard employer‑sponsored member (within the meaning of the SIS Act); or
 (b) a member of a class that is a prescribed class for the purposes of sub‑subparagraph 18(1)(a)(ii)(B) of the SIS Act.

7.9.07ZC  Transitional 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