{"id":166,"date":"2023-03-28T01:27:53","date_gmt":"2023-03-28T00:27:53","guid":{"rendered":"https:\/\/rosatiwangsuper.com.au\/blog\/?p=166"},"modified":"2023-10-30T12:06:30","modified_gmt":"2023-10-30T12:06:30","slug":"the-importance-of-signed-documents","status":"publish","type":"post","link":"https:\/\/rosatiwangsuper.com.au\/blog\/2023\/03\/28\/the-importance-of-signed-documents\/","title":{"rendered":"The Importance Of Signed Documents"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\n\n\n\tROSATI WANG Super - Self-managed superannuation fund audits<\/title>\n\t<!-- Icon fonts -->\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/font-awesome.min.css\" rel=\"stylesheet\" \/>\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/flaticon.css\" rel=\"stylesheet\" \/><!-- Bootstrap core CSS -->\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/bootstrap.min.css\" rel=\"stylesheet\" \/><!-- Plugins for this template -->\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/animate.css\" rel=\"stylesheet\" \/>\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/owl.carousel.css\" rel=\"stylesheet\" \/>\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/owl.theme.css\" rel=\"stylesheet\" \/>\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/slick.css\" rel=\"stylesheet\" \/>\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/slick-theme.css\" rel=\"stylesheet\" \/>\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/owl.transitions.css\" rel=\"stylesheet\" \/>\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/jquery.fancybox.css\" rel=\"stylesheet\" \/>\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/bootstrap-select.css\" rel=\"stylesheet\" \/><!-- Custom styles for this template -->\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/assets\/css\/style.css\" rel=\"stylesheet\" \/><!-- HTML5 shim and Respond.js for IE8 support of HTML5 elements and media queries --><!--[if lt IE 9]>\n <script src=\"https:\/\/oss.maxcdn.com\/html5shiv\/3.7.3\/html5shiv.min.js\"><\/script>\n <script src=\"https:\/\/oss.maxcdn.com\/respond\/1.4.2\/respond.min.js\"><\/script>\n <![endif]-->\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/greybox\/gb_styles.css\" rel=\"stylesheet\" type=\"text\/css\" \/><script type=\"text\/javascript\"> var GB_ROOT_DIR = \"greybox\/\";<\/script><script language=\"javascript\" src=\"https:\/\/sa-digital.com.au\/rosati\/greybox\/AJS.js\" type=\"text\/javascript\"><\/script><script type=\"text\/javascript\" language=\"javascript\" src=\"https:\/\/sa-digital.com.au\/rosati\/greybox\/AJS_fx.js\"><\/script><script type=\"text\/javascript\" language=\"javascript\" src=\"https:\/\/sa-digital.com.au\/rosati\/greybox\/gb_scripts.js\"><\/script>\n\t<link href=\"https:\/\/sa-digital.com.au\/rosati\/smsf_iframe_css\/iframe_style.css\" rel=\"Stylesheet\" type=\"text\/css\" \/><script type=\"text\/javascript\" src=\"https:\/\/sa-digital.com.au\/rosati\/smsf_iframe_js\/iframefunc.js\"><\/script><script src=\"smsf_iframe_js\/SB.js\" type=\"text\/javascript\"><\/script>\n<\/head>\n<body class=\"finance-home\" data-gr-ext-installed=\"\" data-new-gr-c-s-check-loaded=\"14.1098.0\"><!-- start page-wrapper -->\n<div class=\"page-wrapper\" id=\"home\"><!-- start preloader -->\n<div class=\"preloader\">\n<div><img decoding=\"async\" alt=\"\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/pre-loader.gif\" \/><\/div>\n<\/div>\n<!-- end preloader --><!-- Start header -->\n\n<header class=\"site-header finance-header\" id=\"header\">\n<div class=\"topbar\">\n<div class=\"container\"><!-- <div class=\"row\">\n <div class=\"col col-sm-6\">\n <ul class=\"contact-info\">\n <li><i class=\"fa fa-phone-square\"><\/i> Phone: +61 416 123 446<\/li>\n <li><i class=\"fa fa-clock-o\"><\/i> Mon - Fri: 9am - 5pm<\/li>\n <\/ul>\n <\/div>\n <div class=\"col col-sm-6\">\n \n <\/div>\n <\/div>--><\/div>\n<!-- end container --><\/div>\n<!-- end topbar -->\n\n<nav class=\"navigation navbar navbar-default\">\n<div class=\"container\">\n<div class=\"navbar-header\"><button class=\"open-btn\" type=\"button\"><span class=\"sr-only\">Toggle navigation<\/span><\/button><a class=\"site-logo\" href=\"https:\/\/rosatiwangsuper.com.au\/\/index.html\"><img decoding=\"async\" alt=\"\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/logo-2.png\" \/><\/a><\/div>\n\n<div class=\"navbar-collapse collapse navbar-right navigation-holder\" id=\"navbar\"><button class=\"close-navbar\"><\/button>\n\n<ul class=\"nav navbar-nav\">\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/index.html\">Home<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au#workflow\">Workflow<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au#about\">About Us<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au#service\">Why Us<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au#resources\">Resources<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au\/blog\">SMSF Byte<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au#testimonials\">Testimonials<\/a><\/li>\n\t<li><a href=\"https:\/\/rosatiwangsuper.com.au#contact\">Contact Us<\/a><\/li>\n\t<li style=\"margin-top: 10px;\">\n\t<div class=\"btns\"><a class=\"business-theme-btn-s2\" href=\"https:\/\/rosatiwangsuper.com.au\/login.html\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/dashboard.png\" \/> Audit Dashboard<\/a><\/div>\n<div class=\"btns\"><a class=\"business-theme-btn-s2\" href=\"https:\/\/portal.hownowhq.com\/login?theme=c650eaed-750f-4061-b552-0a9dcbe4c72b\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/images\/document-portal.png\" \/> Document Portal<\/a><\/div>\n\t<\/li>\n\n<\/ul>\n<\/div>\n<!-- end of nav-collapse -->\n\n<div class=\"search-social\"><!-- <div class=\"header-search-area\">\n <div class=\"header-search-form\">\n <form class=\"form\">\n <div>\n <input type=\"text\" class=\"form-control\" placeholder=\"Search here\">\n <\/div>\n <button type=\"submit\" class=\"btn\"><i class=\"fa fa-search\"><\/i><\/button>\n <\/form>\n <\/div>\n <div>\n <button class=\"open-btn\"><i class=\"fa fa-search\"><\/i><\/button>\n <\/div>\n <\/div> --><!-- <div class=\"social\">\n <ul>\n <li><a href=\"#\"><i class=\"fa fa-facebook\"><\/i><\/a><\/li>\n <li><a href=\"#\"><i class=\"fa fa-twitter\"><\/i><\/a><\/li>\n <li><a href=\"#\"><i class=\"fa fa-linkedin\"><\/i><\/a><\/li>\n <\/ul>\n <\/div>--><\/div>\n<\/div>\n<!-- end of container --><\/nav>\n<\/header>\n<!-- end of header --><!-- start of hero -->\n\n\n<!-- end finance-testimonials-section --><!-- start finance-newsletter-section --><!-- start finance-cta --><!-- start finance-blog-section\n <section class=\"finance-blog-section section-padding\" id=\"blog\">\n <div class=\"container\">\n <div class=\"row\">\n <div class=\"col col-lg-8 col-lg-offset-2 col-md-10 col-md-offset-1\">\n <div class=\"finance-section-title-s3\">\n <h2>Recent News<\/h2>\n <p>Sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat.<\/p>\n <\/div>\n <\/div>\n <\/div>\n <div class=\"row news-grids\">\n <div class=\"col col-md-4 col-xs-6\">\n <div class=\"grid\">\n <div class=\"entry-media\">\n <img decoding=\"async\" src=\"assets\/images\/blog\/img-1.jpg\" alt>\n <\/div>\n <div class=\"entry-body\">\n <div class=\"entry-header\">\n <span class=\"date\">16 Hours ago<\/span>\n <h3><a href=\"blog-single.html\">Cut corporate taxes to boost growth<\/a><\/h3>\n <\/div>\n <div class=\"entry-details\">\n <p>Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.<\/p>\n <\/div>\n <div class=\"entry-meta\">\n <a href=\"blog-single.html\" class=\"read-more\">Read More<\/a>\n <a href=\"#\" class=\"comments\"><i class=\"fa fa-comments\"><\/i> 10 Comments<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <div class=\"col col-md-4 col-xs-6\">\n <div class=\"grid\">\n <div class=\"entry-media\">\n <img decoding=\"async\" src=\"assets\/images\/blog\/img-2.jpg\" alt>\n <\/div>\n <div class=\"entry-body\">\n <div class=\"entry-header\">\n <span class=\"date\">16 Hours ago<\/span>\n <h3><a href=\"blog-single.html\">European firms look to Canada to grow assets<\/a><\/h3>\n <\/div>\n <div class=\"entry-details\">\n <p>Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.<\/p>\n <\/div>\n <div class=\"entry-meta\">\n <a href=\"blog-single.html\" class=\"read-more\">Read More<\/a>\n <a href=\"#\" class=\"comments\"><i class=\"fa fa-comments\"><\/i> 10 Comments<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <div class=\"col col-md-4 col-xs-6\">\n <div class=\"grid\">\n <div class=\"entry-media\">\n <img decoding=\"async\" src=\"assets\/images\/blog\/img-3.jpg\" alt>\n <\/div>\n <div class=\"entry-body\">\n <div class=\"entry-header\">\n <span class=\"date\">16 Hours ago<\/span>\n <h3><a href=\"blog-single.html\">British drinkers leave Molson Coors thirsty<\/a><\/h3>\n <\/div>\n <div class=\"entry-details\">\n <p>Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.<\/p>\n <\/div>\n <div class=\"entry-meta\">\n <a href=\"blog-single.html\" class=\"read-more\">Read More<\/a>\n <a href=\"#\" class=\"comments\"><i class=\"fa fa-comments\"><\/i> 10 Comments<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <div class=\"row see-more\">\n <a href=\"#\" class=\"finance-theme-btn\">See More<\/a>\n <\/div>\n <\/div> <!-- end container\n <\/section>\n end finance-blog-section --><!-- start site-footer -->\n\n\n<!-- end site-footer --><!-- end of page-wrapper --><!-- All JavaScript files\n ================================================== --><script src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/js\/jquery.min.js\"><\/script><script src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/js\/bootstrap.min.js\"><\/script><!-- Plugins for this template --><script src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/js\/moment.js\"><\/script><script src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/js\/jquery-plugin-collection.js\"><\/script><!-- Google map api --><script src=\"https:\/\/maps.googleapis.com\/maps\/api\/js?key\"><\/script><!-- Custom script for this template --><script src=\"https:\/\/sa-digital.com.au\/rosati\/assets\/js\/script.js\"><\/script><\/body>\n<link href=\"https:\/\/sa-digital.com.au\/rosati\/greybox\/gb_styles.css\" rel=\"stylesheet\" type=\"text\/css\" \/><script type=\"text\/javascript\"> var GB_ROOT_DIR = \"greybox\/\";<\/script><script language=\"javascript\" src=\"https:\/\/sa-digital.com.au\/rosati\/greybox\/AJS.js\" type=\"text\/javascript\"><\/script><script type=\"text\/javascript\" language=\"javascript\" src=\"https:\/\/sa-digital.com.au\/rosati\/greybox\/AJS_fx.js\"><\/script><script type=\"text\/javascript\" language=\"javascript\" src=\"https:\/\/sa-digital.com.au\/rosati\/greybox\/gb_scripts.js\"><\/script>\n<link href=\"https:\/\/sa-digital.com.au\/rosati\/smsf_iframe_css\/iframe_style.css\" rel=\"Stylesheet\" type=\"text\/css\" \/><script type=\"text\/javascript\" src=\"https:\/\/sa-digital.com.au\/rosati\/smsf_iframe_js\/iframefunc.js\"><\/script><script src=\"https:\/\/sa-digital.com.au\/rosati\/smsf_iframe_js\/SB.js\" type=\"text\/javascript\"><\/script><grammarly-desktop-integration data-grammarly-shadow-root=\"true\"><\/grammarly-desktop-integration><\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bf09c0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf09c0e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-df95861\" data-id=\"df95861\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c0e9df elementor-widget elementor-widget-heading\" data-id=\"9c0e9df\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">THE IMPORTANCE OF SIGNED DOCUMENTS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70d1526 elementor-widget elementor-widget-text-editor\" data-id=\"70d1526\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>Titian Rosati – Nov 16, 2022<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38a82ba elementor-widget elementor-widget-text-editor\" data-id=\"38a82ba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #12334d;\"><strong>WHAT YOU NEED TO KNOW<\/strong><\/span><\/p><p>At times we receive queries from our clients asking why certain documents must be signed and by whom they must be signed. Other times we may receive partly completed documents which delay our auditor\u2019s report being released. We believe it is time to highlight the importance of a fund maintaining complete documentation and state our position on documents.<\/p><p><strong><span style=\"color: #12334d;\">OUR POSITION ON SIGNED DOCUMENTS<\/span><\/strong><\/p><p>As a CPA Practice, we adopt a best practice approach to our audits as it is in the best interest of all parties (i.e., us, you (our client), and, more importantly, your SMSF client). Regarding signing documents, we believe the best practice is that all necessary documents are signed before the release of our auditor\u2019s report. From our point of view, an unsigned document leaves the reviewer unable to confirm that the trustee has agreed to or approved the funds\u2019 action. Should a dispute later arise between the trustees upon divorce or the potential beneficiaries following the death of a member, a fund\u2019s records may be called upon for review. The failure to maintain complete records may make this time even more complex and may ultimately alter the deceased member\u2019s wishes.<\/p><p><strong><span style=\"color: #12334d;\">KEY AUDIT DOCUMENTS REQUIRING SIGNATURES<\/span><\/strong><\/p><p><strong><span style=\"color: #12334d;\">ANNUAL FINANCIAL STATEMENTS<\/span><\/strong><\/p><p>An SMSF trustee must comply with section 35B (3) of the Superannuation Industry (Supervision) Act 1993 (SISA), which states:<\/p><p>The accounts and statements prepared must be signed as follows:<br \/>If there is a corporate trustee \u2013 by:<br \/>For a sole director corporate trustee \u2013 by that director; or<br \/>For multi-director trustees \u2013 by at least two directors of the corporate trustee; or<br \/>If there is a group of individual trustees \u2013 by at least 2 of the trustees.<br \/>Section 35B of the SISA is the section we are required to report on, and we will review the financial statements to ensure they have been signed in accordance with the legislation.<\/p><p>ATO NEW TRUSTEE DECLARATION<\/p><p>Under section 104A of the SISA, this declaration must be signed by all new trustees within 21 days of their appointment. The fund must maintain this signed record for at least ten years. As auditors, we must audit trustees\u2019 compliance with this section of SISA. Therefore, we will require this signed declaration in the first year of a fund\u2019s audit and subsequent years if a new individual trustee or director of the corporate trustee is appointed.<\/p><p><strong><span style=\"color: #12334d;\">ENGAGEMENT LETTER<\/span><\/strong><\/p><p>The engagement letter documents the agreement between the trustees and the auditor on the terms of the engagement. This includes the confirmation of the scope of the audit and the roles and responsibilities of each party. The signature from each side of the arrangement shows that both parties acknowledge and understand the terms.<\/p><p>Our position is that one of the individual trustees or one of the directors of the corporate trustee can sign this letter on behalf of the other trustees. However, the trustees should maintain minutes authorising that person to do so. Additionally, the requirements of the corporate trustee’s constitution should be considered to ensure a single director has the authority to do this on behalf of the corporate trustee.<\/p><p><strong><span style=\"color: #12334d;\">INCOME STREAM COMMENCEMENT MINUTES<\/span><\/strong><\/p><p>When an income stream commences, documentation should be signed and retained, confirming the terms of the income stream being paid to the member. The fund can be taxed more favourably if the income stream is paid in accordance with SISA rules; It is in the trustees\u2019 best interest to maintain complete records showing the establishment of an income stream.<\/p><p>The signed commencement minutes confirm to us as auditors that the income stream was formally commenced, and the fund is entitled to claim the income earned on pension assets as exempt.<br \/>You should also review the Trust Deed clauses dealing with income streams.<\/p><p><strong><span style=\"color: #12334d;\">NOTICE OF INTENT TO CLAIM PERSONAL CONTRIBUTIONS AS TAX-DEDUCTIBLE<\/span><\/strong><br \/>(notices under section 290-170 of the ITAA 1997)<\/p><p>This notice confirms the member\u2019s intention to claim a contribution as a deduction in their individual tax return. Without this signed notice, we, as auditors, cannot verify that the fund should be classifying the contribution as a concessional member contribution, making it essential for the audit. We also protect the member\u2019s contribution\u2019s deductibility by insisting on this document for our audits.<\/p><p><span style=\"color: #12334d;\"><strong>TRUST DEED<\/strong><\/span><\/p><p>A trust deed formally documents the existence of a trust arrangement between a fund trustee and its members and then outlines the particular rules of that trust arrangement. Without a properly executed copy of the trust deed, there may be some confusion about what rules apply to the trust arrangement. It is important that the trust deed is properly executed and maintained by the trustees and that a copy of the executed trust deed is provided to us auditors for retention in our permanent record section of the audit file.<\/p><p><span style=\"color: #12334d;\"><strong>TRUSTEE REPRESENTATION LETTER<\/strong><\/span><\/p><p>The importance of this document for the audit is that some aspects of the audit are difficult or impractical to test. As auditors, we rely on these representations from the trustees. Our position is that each trustee or each director of the corporate trustee must provide personal representation to the auditor by signing the letter.<\/p><p><strong><span style=\"color: #12334d;\">CONCLUSION<\/span><\/strong><\/p><p>Although at times our requests may appear trivial, in that they unnecessarily hold up the issuing of our Auditors Report, our instance on all audit documents provided to us be correctly executed is to ensure that the affairs of the fund being audited are in order reducing the risk for us, you (our client), and more importantly YOUR SMSF CLIENT.<\/p><p>This is also an opportune time to remind you of the availability of the prefilled compliance letter templates for funds loaded in our Audit Dashboard, saving you time and simplifying compliance.<\/p><p>As always, we encourage you to contact the team at ROSATI WANG Super with any queries or comments you may have regarding this or any other SMSF audit issue.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-82a35d9\" data-id=\"82a35d9\" data-element_type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ROSATI WANG Super – Self-managed superannuation fund audits Toggle navigation Home Workflow About Us Why Us Resources SMSF Byte Testimonials Contact Us Audit Dashboard Document Portal THE IMPORTANCE OF SIGNED DOCUMENTS Titian Rosati – Nov 16, 2022 WHAT YOU NEED TO KNOW At times we receive queries from our clients asking why certain documents must […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"blank","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-166","post","type-post","status-publish","format-standard","hentry","category-uncategorised"],"_links":{"self":[{"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/posts\/166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/comments?post=166"}],"version-history":[{"count":17,"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/posts\/166\/revisions"}],"predecessor-version":[{"id":729,"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/posts\/166\/revisions\/729"}],"wp:attachment":[{"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/media?parent=166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/categories?post=166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rosatiwangsuper.com.au\/blog\/wp-json\/wp\/v2\/tags?post=166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}