Document ID: chunk:federal_register_of_legislation:F2023L01323:reg:4
Version: federal_register_of_legislation:F2023L01323
Segment Type: reg
Provision Reference: reg 4
Character Range: 1622–2702

4  Definitions
  In this instrument:
Act means the Social Security Act 1991.
Australian Accounting Standards means the accounting standards issued by the Australian Accounting Standards Board.
Australian Auditing Standards means the auditing and assurance standards issued by the Auditing and Assurance Standards Board.
model trust deed means the document titled 'Model Trust Deed for Special Disability Trusts' published by the Department of Social Services, as existing on 1 October 2023.
Note   The 'Model Trust Deed for Special Disability Trusts' is available on the Internet — see www.dss.gov.au.
relevant financial year means:
         (a)    in relation to a reporting requirement – the financial year about which the trustees are required to give financial statements under subsection 1209S(1) of the Act; or
         (b)    in relation to an audit requirement — the financial year for which a person has requested an audit.
trustee corporation means each of the bodies corporate listed in Schedule 9 to the Corporations Regulations 2001.

Part 2–Trust deed requirements