Annual financial reporting by registrable superannuation entities to members
(1) A registrable superannuation entity must report to members for a financial year by providing all of the following reports: (a) the financial report for the year; (aa) if the registrable superannuation entity is required to prepare a sustainability report for the year—the sustainability report; (b) the directors’ report for the year (see sections 298, 299 and 300C); (c) the auditor’s report on the financial report; (d) the auditor’s report on the sustainability report. (2) A registrable superannuation entity must provide the reports for a financial year by making a copy of the reports publicly available on the entity’s website on and after the day on which the reports are lodged with ASIC under section 319. (3) An offence based on subsection (1) is an offence of strict liability.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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