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    <title>Arrangements on winding up, etc., of business</title>
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    <description>Where an employer&#039;s trade or undertaking is to be wound up or discontinued, the trustees of an approved superannuation fund must make satisfactory arrangements for the payment of annuities to existing employees. On the death of an employee, the arrangements must extend to the employee&#039;s widows, children or dependents. The trustees may proceed only with the prior approval of the Chief Commissioner or Commissioner and subject to any conditions imposed by that authority.</description>
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      <title>Arrangements on winding up, etc., of business</title>
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      <description>Where an employer&#039;s trade or undertaking is to be wound up or discontinued, the trustees of an approved superannuation fund must make satisfactory arrangements for the payment of annuities to existing employees. On the death of an employee, the arrangements must extend to the employee&#039;s widows, children or dependents. The trustees may proceed only with the prior approval of the Chief Commissioner or Commissioner and subject to any conditions imposed by that authority.</description>
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