Situations in Which a Superannuation Plan May Be Considered Not

Situations in which a superannuation plan may be considered not to be a reporting entity include:

A) where there is only a single member of the plan.
B) where the trust assets are secured by guarantees and the plan only invests in risk-free government bonds.
C) where plan members are employed by entities other than public companies, and the plan members and the owners of the employer entity are an identical group.
D) where there is only a single member of the plan and plans where plan members are employed by entities other than public companies, and the plan members and the owners of the employer entity are an identical group.