In order to qualify as an Australian regulated superannuation fund, the fund must at any given time during the relevant year meet the following conditions?

Select one: a. Either the fund was established in Australia or any asset of the fund is situated in Australia b. The management or control of the fund is ordinarily in Australia c. If the fund has an active member, the total entitlements of resident active members must be at least 50% of the entitlements of active members d. All the above