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OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987 No. 97, 1987 - SECT 6

Satisfaction of approved deposit fund conditions
6. A reference in this Act to a fund satisfying the approved deposit fund
conditions in relation to a year of income is a reference to the following
conditions being satisfied in relation to the fund in relation to the year of
income:

   (a)  at all times during the year of income when the fund was in existence,
        the fund was an approved deposit fund;

   (b)  at all times during the year of income when the fund was in existence
        and there were in force regulations for the purposes of subsection 8
        (1) prescribing standards applicable to the fund, the fund complied
        with those standards;

   (c)  the trustees of the fund complied with:

        (i)    any requirement made in relation to the fund during the year of
               income by or under subsection 10 (1) or section 11; and

        (ii)   any requirement made in relation to the fund in relation to the
               year of income under subsection 10 (2). 


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