Retirement Savings Accounts Regulations 1997 (Cth)
made under the
This is a compilation of the
The notes at the end of this compilation (the
The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register ( saving and transitional provisions
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The
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.
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Contents
These Regulations are the
Retirement Savings Accounts Regulations 1997 .
(1) In these Regulations, unless the contrary intention appears:
1997 Tax Act means theIncome Tax Assessment Act 1997 .
account based pension means a pension provided under terms and conditions of an RSA that meet the standards of subregulation 1.07(3D).
Act means theRetirement Savings Accounts Act 1997 .
adjusted base amount , in relation to a non‑member spouse at a particular date, means theadjusted base amount applicable to the non‑member spouse (within the meaning of theFamily Law (Superannuation) Regulations 2025 ) at that date.
advance instalment of surcharge means the advance instalment payable under section 11 of theSuperannuation Contributions Tax (Assessment and Collection) Act 1997 .
AFCA (short for the Australian Financial Complaints Authority) has the same meaning as in theCorporations Act 2001 .
AFCA scheme has the same meaning as in theCorporations Act 2001 .
allocated pension means a pension provided under the terms and conditions of an RSA that meet the standards of subregulation 1.07(2).
allot , for Division 4.5, means to credit an amount from an RSA holder’s account to another account in the regulated superannuation fund held by, or created for, the receiving spouse otherwise than by transfer or roll‑over.
base amount payment split , in relation to an RSA interest, means a payment split under which a base amount is allocated to the non‑member spouse in relation to the interest under Part VIIIB or VIIIC of theFamily Law Act 1975 .
capital gains tax exempt component has the same meaning asCGT exempt component in subsection 27A(1) of the Tax Act as in force immediately before 1 July 2007.
commencement day , in relation to a pension, means the first day of the period to which the first payment of the pension relates.
contributions , in relation to an RSA, includes:
(a) payments of shortfall components to the RSA; and
(b) payments to the RSA from the Superannuation Holding Accounts Special Account;
but does not include benefits that have been rolled over or transferred to the RSA.
costs , in relation to the benefits of the holder of an RSA in the RSA as at any time, means the total costs charged to those benefits down to that time and includes:
(a) the direct costs of establishing, operating and terminating the RSA; and
(b) any administrative, insurance and taxation costs relating to the establishment, operation and termination of the RSA; and
(c) any amounts of Government co‑contribution required to be repaid under section 24 of the
Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 .Note: Examples of ‘taxation costs’ contributions tax, superannuation contributions surcharge.
eligible application , in relation to an RSA, means:
(a) if, under section 1440 of the
Corporations Act 2001 , section 51 of the Act (as in force immediately before the FSR commencement) continues to apply to the RSA—an eligible application within the meaning of section 51 of the Act; and(b) in any other case—an eligible application within the meaning of subsection 1016A(1) of the
Corporations Act 2001 .
eligible rollover fund has the same meaning as in Part 24 of the SIS Act.
eligible spouse contribution means a contribution made by an individual to a superannuation fund:
(a) to provide superannuation benefits for the individual’s spouse, whether or not the benefits would be payable to the dependants of the individual’s spouse if the spouse dies before or after becoming entitled to receive the benefits; and
(b) in circumstances in which the individual:
(i) could not have deducted the contribution under section 82AAC of the Tax Act in the 2006—07 income year or a previous year; and
(ii) cannot deduct the contribution under Subdivision 290‑B of the 1997 Tax Act in the 2007—08 income year or a later year.
employer contribution , in relation to an RSA, means a contribution by, or on behalf of, an employer of an RSA holder.
EPSSS means an exempt public sector superannuation scheme.
exempt public sector superannuation scheme has the same meaning as in the SIS Act.
flag lifting agreement means a flag lifting agreement within the meaning of Part VIIIB or VIIIC of theFamily Law Act 1975 .
FSR commencement has the same meaning as in section 1410 of theCorporations Act 2001 .
full‑time , in relation to being gainfully employed, means gainfully employed for at least 30 hours each week.
gainfully employed means employed or self‑employed for gain or reward in any business, trade, profession, vocation, calling, occupation or employment.
growth phase , for an RSA interest, has the meaning given by regulation 1.05A.
industrial authority means:
(a) a court, or a tribunal or other body or person, constituted under a law of the Commonwealth, a State or a Territory with power of conciliation or arbitration in relation to industrial disputes; or
(b) a special board constituted under the law of a State relating to factories.
investment earnings , in relation to the benefits (or to benefits of a particular kind) of an RSA holder as at any time, means the total of the amounts credited to the RSA:
(a) if the RSA is an account—by way of positive interest; or
(b) if the RSA is a policy—by way of positive investment returns or increases in the value of assets in which the policy is invested;
down to that time in respect of those benefits.
life expectancy has the same meaning aslife expectation factor in section 27H of the Tax Act.
lost RSA holder has the meaning given by regulation 1.06.
mandated employer contributions , in relation to an RSA holder, means contributions by, or on behalf of, an employer that are equal to the sum of:
(a) the contributions made by, or on behalf of, the employer to an RSA in relation to the RSA holder, that:
(i) reduce the employer’s potential liability for the superannuation guarantee charge imposed by section 5 of the
Superannuation Guarantee Charge Act 1992 ; or(ii) are payments of shortfall components; and
(b) the contributions (other than contributions of the kind specified in paragraph (a)) made by, or on behalf of, the employer to the RSA in relation to the RSA holder in or towards satisfaction of the employer’s obligation to make contributions for the RSA holder, being an obligation under an agreement certified, or an award made, on or after 1 July 1986 by an industrial authority.
mandated employer‑financed benefits , in relation to an RSA holder as at a particular time, means benefits equal to the sum of:
(a) the amount of the mandated employer contributions (if any) made to the RSA down to that time; and
(b) the amount of the mandated employer‑financed benefits (if any) paid into the RSA down to that time; and
(c) the amount of the investment earnings on those contributions and benefits down to that time;
less the costs applicable to the amounts down to that time.
market linked pension means a pension provided under terms and conditions of an RSA that meet the standards of subregulation 1.07(3A).
member has the same meaning as in the SIS Regulations.
member spouse , in relation to an RSA interest that is subject to a payment split, means the person who is the member spouse within the meaning of Part VIIIB or VIIIC of theFamily Law Act 1975 in relation to the interest.
non‑member spouse , in relation to an RSA interest that is subject to a payment split, means the person who is the non‑member spouse within the meaning of Part VIIIB or VIIIC of theFamily Law Act 1975 in relation to the interest.
old Regulations means these Regulations as in force immediately before the FSR commencement.
operative time , for a payment split, means the operative time for the purposes of Part VIIIB or VIIIC (as the case may be) of theFamily Law Act 1975 for the payment split.
part‑time , in relation to being gainfully employed, means gainfully employed for at least 10 hours, and less than 30 hours, each week.
payment split means a payment split within the meaning of Part VIIIB or VIIIC of theFamily Law Act 1975 .
payment split notice means a notice given by an RSA provider under regulation 4A.03.
percentage payment split , in relation to an RSA interest, means a payment split under a superannuation agreement, flag lifting agreement or splitting order that specifies a percentage that is to apply to all splittable payments in respect of the interest.
protected RSA holder means an RSA holder who has withdrawal benefits, or benefits of any other type that are payable on closing the RSA otherwise than voluntarily, net of any applicable exit fee, that:
(a) are less than $1,000; and
(b) contain, or have contained, benefits that are mandated employer‑financed benefits.
receiving spouse has the meaning given by regulation 4.43.
reporting period means a reporting period determined in accordance with the matters mentioned in subsection 1017D(2) of theCorporations Act 2001 .
retirement phase has the same meaning as in the 1997 Tax Act.
reviewable decision means a decision of APRA to determine a form of consent under paragraph (b) of the definition ofconsent under regulation 4.30 or subregulation 4A.27(8).
RSA holder contributions , in relation to an RSA holder, means contributions by, or on behalf of, the RSA holder to the RSA, but does not include employer contributions made in respect of the RSA holder.
RSA holder‑financed benefits , in relation to an RSA holder as at a particular time, means benefits equal to the sum of:
(a) the amount of the RSA holder contributions (if any) made to the RSA down to that time; and
(b) the amount of the RSA holder‑financed benefits (if any) paid into the RSA down to that time; and
(c) the amount of the investment earnings on those contributions and benefits down to that time;
less the costs applicable to those amounts down to that time.
RSA holder‑protection standards means the standards set out in subregulation 3.12(2) and regulation 3.13.
RSA interest means an interest that a person has as the holder of an RSA, but does not include a reversionary interest.
SGA Act means theSuperannuation Guarantee (Administration) Act 1992 .
shortfall component has the same meaning as in the SGA Act.
SIS Act means theSuperannuation Industry (Supervision) Act 1993 .
SIS Regulations means theSuperannuation Industry (Supervision) Regulations 1994 .
splittable payment means a splittable payment within the meaning of Part VIIIB or VIIIC of theFamily Law Act 1975 .
splitting order means a splitting order within the meaning of Part VIIIB or VIIIC of theFamily Law Act 1975 .
superannuation agreement means a superannuation agreement within the meaning of Part VIIIB or VIIIC of theFamily Law Act 1975 .
superannuation contributions surcharge means the superannuation contributions surcharge imposed by theSuperannuation Contributions Tax Imposition Act 1997 .
Superannuation Holding Accounts Special Account means the Special Account established by section 8 of theSmall Superannuation Accounts Act 1995 .
superannuation income stream has the same meaning as in the 1997 Tax Act.
superannuation lump sum has the meaning given by subsection 995‑1(1) of the 1997 Tax Act.
Tax Act means theIncome Tax Assessment Act 1936 .
transferable benefits , in relation to an RSA interest that is subject to a payment split and in relation to the non‑member spouse in relation to that interest, means benefits that are equal to:
(a) if the payment split is a base amount payment split and an adjusted base amount applies to the non‑member spouse when the benefits are transferred—the adjusted base amount less the amount of any fees payable by the non‑member spouse in respect of the payment split; or
(b) if the payment split is a base amount payment split and an adjusted base amount does not apply to the non‑member spouse when the benefits are transferred—the base amount allocated to the non‑member spouse, within the meaning of section 72 of the
Family Law (Superannuation) Regulations 2025 , less the amount of any fees payable by the non‑member spouse in respect of the payment split; or(c) if the payment split is a percentage payment split:
(i) for an entitlement in respect of an interest in the growth phase—the amount in relation to the interest at the time when the benefits are transferred, determined in the way in which a court would determine an amount in accordance with section 51 and subsection 53(2) of the
Family Law (Superannuation) Regulations 2025 multiplied by the percentage specified in the relevant superannuation agreement, flag lifting agreement or splitting order, less the amount of any fees payable by the non‑member spouse in respect of the payment split; or(ii) for an entitlement in respect of any other interest—the amount in relation to the interest at the time when the benefits are transferred, determined in the way in which a court would determine an amount in accordance with the relevant method in Part 6 of the
Family Law (Superannuation) Regulations 2025 , multiplied by the percentage specified in the relevant superannuation agreement, flag lifting agreement or splitting order, less the amount of any fees payable by the non‑member spouse in respect of the payment split.
withdrawal benefit , in relation to an RSA holder, means the total amount of the benefits that would be payable:
(a) to the RSA holder; and
(b) in respect of the RSA holder, to:
(i) another RSA; or
(ii) the trustee of a superannuation entity or an EPSSS; and
(c) to another person or entity because of a payment split in respect of the RSA holder’s interest in the RSA;
if the RSA holder voluntarily ceased to be an RSA holder.
(2) For the purposes of the definition of
protected RSA holder in subregulation (1), a benefit in an RSA is taken to contain or to have contained mandated employer‑financed benefits unless the RSA provider knows otherwise.
For the purposes of section 13 of the Act, the criterion that the person must be an individual is prescribed.
For the purposes of the definition of
approved auditor in section 16 of the Act, individuals each of whom is:
(a) under Division 2 of Part 9.2 of the Corporations Law, registered, or taken to be registered, as an auditor; and
(b) a Member of CPA Australia Limited or the Institute of Chartered Accountants in Australia;
constitute a specified class.
(1) An RSA interest is taken to be in the growth phase at a particular date, if the RSA holder satisfies 1 of the following requirements at that date:
(a) the RSA holder has not satisfied a relevant condition of release;
(b) the RSA holder has satisfied a relevant condition of release but no benefit has been paid in respect of the RSA interest, and no action has been taken by or for the RSA holder under the terms and conditions of the RSA to cash any benefit that the RSA holder is entitled to be paid as a result of satisfying the condition of release;
(c) the RSA holder has satisfied a relevant condition of release and a benefit (other than a benefit that is paid as a pension) has been paid to, or for the benefit of, the RSA holder or, if the RSA holder has died, to his or her legal personal representative, but no action has been taken by or for the RSA holder, or his or her legal personal representative, under the terms and conditions of the RSA to receive any other benefit that the RSA holder, or his or her estate, is entitled to be paid as a result of satisfying the condition of release.
(2) In this regulation:
relevant condition of release means a condition of release mentioned in item 101, 102, 103, 106 or 107 of Schedule 2.
(1) An RSA holder is taken to be a lost RSA holder at a particular time if:
(a) the RSA holder is uncontactable, that is, if and only if:
(i) either:
(A) the RSA provider has never had an address (whether non‑electronic or electronic) for the RSA holder; or
(B) the RSA provider has made one or more attempts to send written communications to the RSA holder at the holder’s last known address (or addresses), and believes, on reasonable grounds, that the holder can no longer be contacted at that address (or those addresses); and
(ia) the RSA holder has not contacted the RSA provider (whether by written communication or otherwise) within the last 12 months of the RSA holder’s being an RSA holder; and
(ib) the RSA holder has not accessed details about the RSA holder’s account from any electronic facility provided by the RSA provider within the last 12 months of the RSA holder’s being an RSA holder; and
(ii) the RSA provider has not received a contribution or rollover in respect of the RSA holder within the last 12 months of the RSA holder’s being an RSA holder; or
(b) the RSA holder is an inactive RSA holder, that is, if and only if:
(i) he or she has been an RSA holder for longer than 2 years; and
(ii) the RSA has not received a contribution or rollover in respect of him or her within the last 5 years of his or her being an RSA holder;
unless:
(c) within the last 2 years of the RSA holder’s being an RSA holder, the RSA provider has verified that the RSA holder’s address is correct and has no reason to believe that that address is now incorrect; or
(d) the RSA holder is permanently excluded from being a lost RSA holder.
(1A) To avoid doubt, for the purposes of this regulation, a written communication includes a written communication by non‑electronic means or by electronic means.
(2) For the purposes of subregulation (1), and subject to subregulation (3), an RSA holder is permanently excluded from being a lost RSA holder if:
(a) the RSA holder is an inactive RSA holder who has indicated by a positive act (for example, deferring a benefit in the RSA) that he or she wishes to continue to be an RSA holder; or
(b) the RSA holder has contacted the RSA provider at any time after the time at which he or she became an RSA holder and indicated that he or she wishes to continue being an RSA holder.
(3) The RSA provider may decide that:
(a) an RSA holder, a class of RSA holders, or all RSA holders cannot be permanently excluded from becoming lost RSA holders; or
(b) an RSA holder who is, a class of RSA holders who are, or all RSA holders who are permanently excluded from being lost is or are not to continue being permanently excluded from being lost.
(4) Subregulations (1), (2) and (3) also apply to a person who is a non‑member spouse in relation to an RSA interest that is subject to a payment split as if the person were an RSA holder.
Note: If a lost RSA holder is transferred to a superannuation entity or an EPSSS, the RSA provider must supply certain information about the RSA holder to the trustee of the superannuation entity or the EPSSS (see regulation 7.9.82 of the
Corporations Regulations 2001 ).Becoming a lost RSA holder may also have consequences regarding the information to be supplied to the RSA holder (see regulation 7.9.60A of, and Part 14 of Schedule 10A to, the
Corporations Regulations 2001 ).
(1) A benefit is taken to be a pension for the purposes of the Act if it is provided under terms and conditions of an RSA that:
(a) meet the standards of subregulation (3D); and
(b) do not permit the capital supporting the pension to be added to by way of contribution or rollover after the pension has commenced; and
(c) meet the standards of regulation 1.08A.
(1A) A benefit that commenced to be paid before 20 September 2007 is taken to be a pension for the purposes of the Act if it is provided under terms and conditions of an RSA that meet the standards of subregulation (2) or (3A).
(1B) A benefit that commenced to be paid on or after 20 September 2007 is taken to be a pension for the purposes of the Act if:
(a) the benefit arises under terms and conditions of an RSA that meet the standards of:
(i) subregulation (3A); and
(ii) subregulation (3D); and
(b) the benefit was purchased with a rollover superannuation benefit that resulted from the commutation of:
(i) an annuity provided under a contract that meets the standards of subregulation 1.05(2), (9) or (10) of the SIS Regulations; or
(ii) a pension provided under rules that meet the standards of subregulation 1.06(2), (7) or (8) of the SIS Regulations; or
(iii) a pension provided under terms and conditions of an RSA that meet the standards of subregulation (3A).
(2) Terms and conditions of an RSA meet the standards of this subregulation if they at least ensure that:
(a) the pension is not able to be transferred to a person other than a reversionary beneficiary on the death of the primary beneficiary or of another reversionary beneficiary; and
(b) the capital value of the pension, and the income from it, cannot be used as security for a borrowing; and
(c) payments are made at least once in each financial year; and
(d) for a pension that has a commencement day before 1 January 2006—the payments in a year (excluding payments by way of commutation but including payments made under a payment split) are not larger or smaller in total than, respectively, the maximum and minimum limits calculated in accordance with Schedule 1; and
(da) for a pension that has a commencement day on or after 1 January 2006—the payments in a year (excluding payments by way of commutation but including payments made under a payment split) are not larger or smaller in total than the following:
(i) for payments made during the period starting on 1 January 2006 and ending on 30 June 2006—the respective maximum and minimum limits for the year calculated in accordance with 1 of the following Schedules:
(A) Schedule 1;
(B) Schedule 1A;
(ii) for payments made on or after 1 July 2006—the respective maximum and minimum limits for the year calculated in accordance with Schedule 1A; and
(e) for a pension that has a commencement day before 1 January 2006—before full commutation or transfer of the pension, a payment at least equal to the minimum limits calculated in accordance with Schedule 1 must be made; and
(ea) for a pension that has a commencement day on or after 1 January 2006—before full commutation or transfer of the pension, a payment is made that is:
(i) for a payment made during the period starting on 1 January 2006 and ending on 30 June 2006—at least equal to the minimum limit for the year calculated in accordance with which 1 of the following Schedules was chosen for the pension under paragraph 1.07(2)(da):
(A) Schedule 1;
(B) Schedule 1A;
(ii) for a payment made on or after 1 July 2006—at least equal to the minimum limit for the year calculated in accordance with Schedule 1A.
(3) For the purpose of determining whether the terms and conditions meet the standards in paragraphs (2)(c) and (d), it is immaterial:
(a) that:
(i) the commencement day occurs on or after 1 April in a financial year; and
(ii) the terms and conditions do not provide for the payment of an amount in that financial year that meets the standard for the minimum limit in paragraph (2)(d); or
(b) that the terms and conditions do not ensure that the payments in the year in which the pension is to end meet the standard for the minimum limit in paragraph 2(d).
(3A) Terms and conditions of an RSA that provides a benefit (
the market linked pension ) meet the standards of this subregulation if they at least ensure that:
(a) the market linked pension:
(i) is paid at least annually to the primary beneficiary or to a reversionary beneficiary throughout a period equal to the primary beneficiary’s life expectancy on the commencement day of the pension, rounded up to the next whole number if the primary beneficiary’s life expectancy does not consist of a whole number of years; or
(ii) is paid at least annually to the primary beneficiary or to a reversionary beneficiary throughout a period equal to the primary beneficiary’s life expectancy mentioned in subparagraph (i) calculated, at the option of the primary beneficiary, as if the primary beneficiary were up to 5 years younger on the commencement day; or
(iia) if the pension has a commencement day on or after 1 January 2006—the pension is paid at least annually to the primary beneficiary or reversionary beneficiary throughout a period that is not less than the period available under subparagraph 1.07(3A)(a)(i), and not more than the greater of the following periods:
(A) the maximum period available to the primary beneficiary under subparagraph 1.07(3A)(a)(ii);
(B) the period of years equal to the number that is the difference between the age attained by the primary beneficiary at his or her most recent birthday before the commencement day, and 100; or
(iii) if:
(A) the pension is a pension that reverts to a surviving spouse on the death of the primary beneficiary; and
(B) the life expectancy of the primary beneficiary’s spouse is greater than the life expectancy of the primary beneficiary; and
(C) the primary beneficiary has not chosen to make an arrangement mentioned in subparagraph (i), (ii) or (iia) for the pension;
the pension is paid at least annually to the primary beneficiary or to a reversionary beneficiary throughout a period equal to:
(D) the life expectancy of the spouse on the commencement day; or
(E) the life expectancy of the spouse calculated, at the option of the primary beneficiary, as if the spouse were up to 5 years younger on the commencement day; or
(F) if the pension has a commencement day on or after 1 January 2006—a period that is not less than the period available under sub‑subparagraph 1.07(3A)(a)(iii)(D), and not more than the greater of the following periods:
(I) the maximum period available under sub‑subparagraph 1.07(3A)(a)(iii)(E);
(II) the period of years equal to the number that is the difference between the age attained by the spouse at his or her most recent birthday before the commencement day, and 100;
at the option of the primary beneficiary, and rounded up to the next whole number if the life expectancy of the spouse, or the period, does not consist of a whole number of years; and
(b) the total amount of the payments to be made in a year (excluding payments by way of commutation but including payments made under a payment split) is determined in accordance with Schedule 4; and
(c) the market linked pension does not have a residual capital value; and
(d) the terms and conditions of the market linked pension meet the standards of regulation 1.08; and
(e) the market linked pension cannot be commuted except:
(i) if the pension is not funded from the commutation of:
(A) another pension that is provided under terms and conditions that meet the standards of this subregulation; or
(B) an annuity that is provided under a contract that meets the standards of subregulation 1.05(2), (3), (9) or (10) of the SIS Regulations; or
(C) a pension that is provided under rules that meet the standards of subregulation 1.06(2), (3), (7) or (8) of the SIS Regulations;
and the commutation is made within 6 months after the commencement day of the pension; or
(ii) subject to subparagraph (iii), on the death of the primary beneficiary or reversionary beneficiary, by payment of:
(A) a lump sum or a new pension to one or more dependants of either the primary beneficiary or reversionary beneficiary; or
(B) a lump sum to the legal personal representative of either the primary beneficiary or reversionary beneficiary; or
(C) if, after making reasonable enquiries, the provider of the pension is unable to find a person mentioned in sub‑subparagraph (A) or (B)—a lump sum to another individual; or
(iii) for subparagraph (ii), if the primary beneficiary has opted, under subparagraph (a)(iii), for a period worked out in relation to the life expectancy or age of the primary beneficiary’s spouse—the market linked pension cannot be commuted until the death of both the primary beneficiary and the spouse; or
(iv) if the superannuation lump sum resulting from the commutation is transferred directly to the purchase of:
(A) another pension that is provided under terms and conditions that meet the standards of this subregulation; or
(B) an annuity that is provided under a contract that meets the standards of subregulation 1.05(2), (3), (9) or (10) of the SIS Regulations; or
(C) a pension that is provided under rules that meet the standards of subregulation 1.06(2), (3), (7) or (8) of the SIS Regulations; or
(iva) if regulation 1.08AA applies to the commutation; or
(v) to pay a superannuation contributions surcharge; or
(vi) to give effect to an entitlement of a non‑member spouse under a payment split; or
(vii) for the purpose of paying an amount under Division 131 or 135 in Schedule 1 to the
Taxation Administration Act 1953 , or section 292‑80C of theIncome Tax (Transitional Provisions) Act 1997 , to give effect to a release authority in respect of the primary beneficiary; or(viii) the market linked pension was commenced in contravention of Part 4 and the commutation would result in an obligation to pay an amount to the Commissioner of Taxation under subsection 20F(1) of the
Superannuation (Unclaimed Money and Lost Members) Act 1999 ; or(ix) in order to comply with section 136‑80 in Schedule 1 to the
Taxation Administration Act 1953 ; and(f) if the market linked pension reverts, it does not have a reversionary component greater than 100% of the account balance immediately before the reversion; and
(g) if the market linked pension is commuted, the commutation amount cannot exceed the account balance immediately before the commutation; and
(h) the market linked pension can be transferred only:
(i) on the death of the primary beneficiary:
(A) to 1 of the dependants of the primary beneficiary; or
(B) to the legal personal representative of the primary beneficiary; or
(ii) on the death of the reversionary beneficiary:
(A) to 1 of the dependants of the reversionary beneficiary; or
(B) to the legal personal representative of the reversionary beneficiary; and
(i) the capital value of the market linked pension, and the income from it, cannot be used as security for a borrowing.
(3B) Terms and conditions mentioned in subregulation (3A) are not prevented from meeting the standards of that subregulation by reason only that the terms or conditions provide that, if the commencement day of the pension is on or after 1 June in a financial year, no payment is required to be made for that financial year.
(3C) Despite section 7 of the
Income Tax Assessment (1936 Act) Regulations 2025 , for a pension that has a commencement day on or after 20 September 2004 and on or before 31 December 2004, one of the following life tables are to be used in ascertaining the life expectancy of a person under this regulation:
(a) the most recently published Australian Life Tables;
(b) the
1995‑97 Australian Life Tables .(3D) Terms and conditions for the provision of a benefit (the
pension ) meet the standards of this subregulation if the terms and conditions ensure that payment of the pension is made at least annually, and also ensure that:
(a) the total of payments in any year (excluding payments by way of commutation but including payments under a payment split) is at least the amount calculated under clause 1 of Schedule 5; and
(b) the pension is transferable only on the death of the beneficiary (primary or reversionary, as the case may be); and
(c) the capital value of the pension and the income from it cannot be used as a security for a borrowing.
(3E) Terms and conditions of an RSA do not meet the standards of any of subregulations (2), (3A) or (3D) if, in relation to the death of the beneficiary on or after 1 July 2007, the pension is transferred or paid to a person who would not be eligible to be paid a benefit in the form of a pension under subregulation 4.24(3A) or (3B).
(4) A benefit that is a pension provided under an RSA does not cease to be a pension for the purposes of the Act if the terms and conditions of the RSA do not meet the standards of subregulation (2) merely because of a payment split in respect of the RSA and any reasonable fees associated with the payment split.
(5) In this regulation:
rolled over means paid as a superannuation lump sum within the superannuation system.
(1) This regulation applies in relation to the terms and conditions of an RSA mentioned in paragraph 1.07(3A)(d) for a market linked pension.
(2) The terms and conditions meet the standards of this regulation if they ensure that the pension cannot be commuted, in whole or in part, unless:
(a) the commutation results from the death of a pensioner or a reversionary pensioner; or
(b) the sole purpose of the commutation is:
(i) to pay a superannuation contributions surcharge; or
(ii) to give effect to an entitlement of a non‑member spouse under a payment split; or
(iii) to meet the rights of a client to return a financial product under Division 5 of Part 7.9 of the
Corporations Act 2001 ; or(iv) to comply with section 136‑80 in Schedule 1 to the
Taxation Administration Act 1953 ; or(ba) for a commutation in part—the account balance of the pension, immediately after the commutation in part, would be equal to or would exceed the total payment amount calculated in accordance with Schedule 4, as reduced by the amount of payments (excluding amounts paid by way of commutation) to the RSA holder already made in the financial year in which the commutation in part would occur; or
(c) the pension has paid, in the financial year in which the commutation is to take place, at least the minimum amount under subregulation (3); or
(d) for the purpose of paying an amount under Division 131 or 135 in Schedule 1 to the
Taxation Administration Act 1953 , or section 292‑80C of theIncome Tax (Transitional Provisions) Act 1997 , to give effect to a release authority in respect of the primary beneficiary.(3) For paragraph (2)(c), the minimum amount is calculated using the formula:
where:
annual amount for the financial year means the amount worked out in accordance with Schedule 4 for the pension, rounded to the nearest 10 whole dollars.
days in payment period means the number of days in the period that:
(a) starts on:
(i) if the pension commenced in the financial year in which the commutation is to take place—the commencement day; or
(ii) in any other case—1 July in that financial year; and
(b) ends at the end of the day on which the commutation is to take place.
days in financial year means the number of days in the financial year in which the commutation is to take place.
(4) In this regulation:
rolled over means paid as a superannuation lump sum within the superannuation system.
For the purposes of subparagraph 1.07A(3A)(e)(iva), this regulation applies to a commutation of a benefit if:
(a) the commutation occurs during the 5 years beginning on the day this regulation commences; and
(b) the whole of the benefit is commuted.
(1) For paragraph 1.07(1)(c), a benefit meets the standards of this regulation if, under the applicable terms or conditions of the RSA, the pension cannot be commuted, in whole or in part, except in the following circumstances:
(a) the commutation results from the death of the pensioner or a reversionary pensioner;
(b) the sole purpose of the commutation is:
(i) to pay a superannuation contributions surcharge; or
(ii) to give effect to an entitlement of a non‑member spouse under a payment split; or
(iii) to meet the rights of a client to return a financial product under Division 5 of Part 7.9 of the
Corporations Act 2001 ;(c) for a commutation in part—the account balance of the pension, immediately after the commutation, is equal to or greater than the minimum payment amount calculated in accordance with Schedule 5, as reduced by the amount of payments (excluding amounts paid by way of commutation) to the pensioner already made in the financial year in which the commutation occurs;
(d) the pension has paid, in the financial year in which the commutation takes place, at least the minimum amount prescribed by subregulation (2).
(2) For paragraph (1)(d), the minimum amount is the amount calculated using the formula:
where:
minimum annual amount means the minimum amount payable under the pension, in the financial year, calculated in accordance with Schedule 5.
days in payment period means the number of days in the period that:
(a) begins on:
(i) if the pension commenced in the financial year in which the commutation is to take place—the commencement day; or
(ii) otherwise—1 July in that financial year; and
(b) ends on the day on which the commutation is to take place.
days in financial year means the number of days in the financial year (365 or 366) in which the commutation takes place.
(1) For paragraph 20A(3)(a) of the Act, the following matters are to be taken into account in determining whether 2 persons have an interdependency relationship, or had an interdependency relationship immediately before the death of 1 of the persons:
(a) all of the circumstances of the relationship between the persons, including (where relevant):
(i) the duration of the relationship; and
(ii) whether or not a sexual relationship exists; and
(iii) the ownership, use and acquisition of property; and
(iv) the degree of mutual commitment to a shared life; and
(v) the care and support of children; and
(vi) the reputation and public aspects of the relationship; and
(vii) the degree of emotional support; and
(viii) the extent to which the relationship is one of mere convenience; and
(ix) any evidence suggesting that the parties intend the relationship to be permanent;
(b) the existence of a statutory declaration signed by one of the persons to the effect that the person is, or (in the case of a statutory declaration made after the end of the relationship) was, in an interdependency relationship with the other person.
(2) For paragraph 20A(3)(b) of the Act, 2 persons have an interdependency relationship if:
(a) they satisfy the requirements of paragraphs 20A(1)(a) to (c) of the Act; and
(b) one or each of them provides the other with support and care of a type and quality normally provided in a close personal relationship, rather than by a mere friend or flatmate.
Examples of care normally provided in a close personal relationship rather than by a friend or flatmate
1. Significant care provided for the other person when he or she is unwell.
2. Significant care provided for the other person when he or she is suffering emotionally.
(3) For paragraph 20A(3)(b) of the Act, 2 persons have an interdependency relationship if:
(a) they have a close personal relationship; and
(b) they do not satisfy the other requirements set out in subsection 20A(1) of the Act; and
(c) the reason they do not satisfy the other requirements is that they are temporarily living apart.
Example for paragraph (3)(c)
One of the persons is temporarily working overseas or is in gaol.
(4) For paragraph 20A(3)(b) of the Act, 2 persons have an interdependency relationship if:
(a) they have a close personal relationship; and
(b) they do not satisfy the other requirements set out in subsection 20A(1) of the Act; and
(c) the reason they do not satisfy the other requirements is that either or both of them suffer from a disability.
(5) For paragraph 20A(3)(b) of the Act, 2 persons do not have an interdependency relationship if 1 of them provides domestic support and personal care to the other:
(a) under an employment contract or a contract for services; or
(b) on behalf of another person or organisation such as a government agency, a body corporate or a benevolent or charitable organisation.
This Division applies to and in relation to an RSA only if, under section 1440 of the
Corporations Act 2001 , Divisions 4 and 5 of Part 5 of the Act (as in force immediately before the FSR commencement) continue to apply to and in relation to the RSA.Note: Regulation 7.9.89 of the
Corporations Regulations 2001 requires an RSA provider that is a product issuer to provide information to a non‑member spouse in relation to an RSA issued under a payment split.
For subsection 38(1) of the Act, a requirement of this Division is a standard applicable to the operation of RSAs.
(1) This regulation applies if:
(a) an RSA interest is subject to a base amount payment split; and
(b) the interest is in the growth phase; and
(c) none of the following has occurred as a result of a payment split:
(i) a new RSA was opened for the non‑member spouse;
(ii) the transferable benefits of the non‑member spouse were transferred or rolled out of the RSA;
(iii) the amount to which the non‑member spouse is entitled under the payment split was paid, as a lump sum, to the non‑member spouse.
(2) The RSA provider must give to the member spouse and the non‑member spouse the following information for each reporting period:
(a) the value of the adjusted base amount applicable to the non‑member spouse at the end of the reporting period;
(b) the amount of the adjustment in the reporting period;
(c) the rate of return over the reporting period.
(3) The information required under subregulation (2):
(a) must be given as soon as practicable after the end of the relevant reporting period; and
(b) in the case of information that is to be given to the member spouse, must be given with the information required to be given to the member spouse under Division 2.3 of the old Regulations.
Note: A non‑member spouse may also be entitled to information under section 1017C of the
Corporations Act 2001 .
(1) This regulation applies if:
(a) an RSA interest is subject to a base amount payment split or a percentage payment split; and
(b) the interest is in the growth phase; and
(c) none of the following has occurred as a result of a payment split:
(i) a new RSA was opened for the non‑member spouse;
(ii) the transferable benefits of the non‑member spouse were transferred or rolled out of the RSA;
(iii) the amount to which the non‑member spouse is entitled under the payment split was paid, as a lump sum, to the non‑member spouse.
(2) The RSA provider must give to the non‑member spouse information about an event if the RSA provider reasonably believes that:
(a) the event is likely to have a material effect on the RSA interest; and
(b) the event may be adverse (whether the adverse effect would occur at the time of the event or a later time).
(3) The information required under subregulation (2) must be given before, or as soon as practicable after, the occurrence of the event.
(1) In this Part, unless the contrary intention appears:
administration costs includes all fees and charges charged against benefits of the holder of an RSA in the RSA (whether or not charged against the contributions by or in respect of the RSA holder), other than:
(a) the cost (if any) of providing to the RSA holder:
(i) an insured death benefit; or
(ii) an insured permanent or temporary incapacity benefit; and
(b) taxation costs.
Note: Examples of ‘taxation costs’: contributions tax, superannuation contributions surcharge.
deferred annuity has the same meaning as in Part 5 of the SIS Regulations.
rolled over means paid as a superannuation lump sum (other than by way of being transferred) within the superannuation system.
superannuation provider means:
(a) an RSA provider; or
(b) the trustee of a regulated superannuation fund; or
(c) the trustee of an approved deposit fund.
superannuation system means the system comprising:
(a) RSAs; and
(b) regulated superannuation funds; and
(c) approved deposit funds; and
(d) the Commissioner of Taxation in the Commissioner of Taxation’s role as the maker of payments to a superannuation provider under the
Superannuation (Unclaimed Money and Lost Members) Act 1999 ; and(f) annuities; and
(g) deferred annuities; and
(h) EPSSSs.
transferred , in relation to the benefits of the holder of an RSA paid out of, or received by, the RSA, means paid to, or received from:
(a) another RSA provided by an RSA institution; or
(b) a superannuation entity; or
(c) an EPSSS;
otherwise than upon the satisfaction by the RSA holder of a condition of release (within the meaning of Part 4) for all those benefits.
An RSA provider has the power, despite anything in the terms and conditions of an RSA, to protect the benefits of an RSA holder to a greater degree than is required by this Part, if the RSA provider does so in a way that is consistent with this Part.
Note: For example, an RSA provider might choose to protect the benefits of all RSA holders with withdrawal benefits less than $1,500, rather than all protected RSA holders (ie, broadly, RSA holders with withdrawal benefits less than $1,000) as this Part requires. ‘Protected RSA holder’ is defined in regulation 1.03.
For the purposes of subsection 38(1) of the Act, a requirement of this Division is a standard applicable to the operation of RSAs.
All of the benefits of the holder of an RSA in the RSA are minimum benefits.
(1) An RSA provider must ensure that the benefits of an RSA holder are maintained until the benefits are:
(a) cashed (in accordance with Division 4.3) as benefits of the RSA holder, other than for the purpose of the RSA holder’s temporary incapacity; or
(b) cashed under Part 4A; or
(c) rolled over or transferred, as benefits of the RSA holder, or under Part 4A; or
(d) transferred, rolled over or allotted under Division 4.5.
(2) Subregulation (1) does not apply if, under a law of the Commonwealth, a State or a Territory mentioned in the table, a court makes a forfeiture order (however called) forfeiting part or all of the benefits of the RSA holder to the Commonwealth, a State or a Territory
1.1 | Section 47 Section 48 Section 49 Section 92 | |
2.1 | Subsection 18(1) | |
2.2 | Section 22 | |
3.1 | Division 1 of Part 3 Section 35 Part 4 Subsection 157(6) | |
4.1 | Section 58 Section 58A Section 151 Part 5 of Chapter 3 | |
5.1 | Section 30, to the extent that it applies to confiscation under section 6 in satisfaction of a person’s liability under section 20 Section 30, to the extent that it applies to confiscation under section 7 | |
6.1 | Section 47 | |
7.1 | Section 16 | |
8.1 | Section 54 Section 58 Section 62 Section 67 | |
9.1 | Section 75 Section 76 Section 80 Section 96 Section 97 Section 99 | |
(1) Subject to this regulation, contributions to an RSA are taken to be mandated employer contributions.
(2) If:
(a) at least 1 year has elapsed since the RSA provider received the contributions in respect of the RSA; and
(b) the RSA provider:
(i) is satisfied that the contributions are not in fact mandated employer contributions; and
(ii) decides not to continue to treat the contributions as mandated employer contributions;
subregulation (1) ceases to apply to the contributions.
(3) If:
(a) less than 1 year has elapsed since the RSA provider received the contributions in respect of the RSA; and
(b) the RSA provider is satisfied that the contributions are not in fact mandated employer contributions;
subregulation (1) ceases to apply to the contributions.
(4) The RSA provider has power to make a decision of the kind mentioned in subparagraph 2(b)(ii) despite anything in the terms and conditions of the RSA.
Example of the application of this regulation
An RSA provider may receive a non‑mandated employer contribution from an employer that the RSA provider does not know is a non‑mandated employer contribution (ie, a contribution not made in satisfaction of the employer’s superannuation guarantee or award obligation).
On acceptance, the contribution will be taken to be a mandated employer contribution.
From this point, one of three circumstances may apply:
(a) the RSA provider may become aware in the first year after the contribution was received that the contribution is a non‑mandated employer contribution, and, if this is the case, the RSA provider must treat the contribution as a non‑mandated employer contribution; or
(b) the RSA provider may become aware more than a year after the contribution was received that the contribution is a non‑mandated employer contribution, and, if this is the case, the RSA provider may continue to treat the contribution as a mandated employer contribution instead of making corrections to reflect the change; or
(c) the RSA provider may never become aware that the contribution is a non‑mandated employer contribution, and, if this is the case, the contribution will always be taken to be a mandated employer contribution.
(1) This regulation applies if an RSA provider has decided to reduce an RSA holder’s benefits in an RSA in connection with payment of a superannuation contributions surcharge or an advance instalment of surcharge.
(2) In reducing the RSA holder’s benefits, the RSA provider must:
(a) if possible—deduct an amount equal to the whole of the amount of the reduction from the preserved benefits; and
(b) if the required deduction cannot be met under paragraph (a)—deduct the balance from the restricted non‑preserved benefits; and
(c) if the required deduction cannot be met under paragraphs (a) and (b)—deduct the balance from the unrestricted non‑preserved benefits.
The RSA provider may refund to an RSA costs charged against the RSA holder’s benefits in the RSA.
In this Division:
exit fee means a fee charged by an RSA provider in relation to a payment of benefits, being a fee that the RSA provider would not have charged if the payment had not been made.
RSA holder reporting period means a reporting period determined in accordance with the matters mentioned in subsection 1017D(2) of theCorporations Act 2001 .
For the purposes of subsection 38(1) of the Act, a requirement of this Division is a standard applicable to the operation of RSAs.
If:
(a) an RSA holder is a protected RSA holder at the end of an RSA holder reporting period; and
(b) the RSA provider has a reasonable expectation (in accordance with subsections 1017D(13) to (16) of the
Corporations Act 2001 (as inserted by item 8.1 of Schedule 10A to theCorporations Regulations 2001 ) and regulation 7.9.27 of theCorporations Regulations 2001 ) that the RSA holder will have a withdrawal benefit of at least $1,500 within 12 months after the end of that RSA holder reporting period; and(c) the RSA holder’s withdrawal benefits reach $1,500 within 12 months after the end of that RSA holder reporting period;
the RSA holder is taken not to have been subject to the RSA holder‑protection standards from the beginning of that RSA holder reporting period until the end of that period of 12 months.
Note: See regulation 2.18 in relation to protected RSA holders whose benefits are reasonably expected to reach $1,500 within the period of 12 months after the end of an RSA holder reporting period.
The RSA holder‑protection standards do not apply to any part of the benefits of an RSA holder that has commenced to be taken in the form of a pension or annuity.
The RSA holder‑protection standards do not apply to a part of the benefits of an RSA holder that is wholly determined by a life insurance policy within the meaning of the
Life Insurance Act 1995 if:
(a) the policy includes an investment component; and
(b) the premium is not dissected (whether by reference to the investment component or otherwise); and
(c) the sum insured, together with bonuses (if any), is payable only upon:
(i) the death of the life insured; or
(ii) the occurrence of the earlier of the following events:
(A) the death of the life insured; or
(B) the attainment by the life insured of the age specified in the policy.
(1) This regulation applies in relation to an RSA holder if the RSA holder is a protected RSA holder.
(2) The amount charged as administration costs in respect of a relevant RSA holder reporting period against the benefits of the holder of an RSA to whom this regulation applies must not exceed the amount of the investment earnings credited to the RSA for that period.
(3) For subregulation (2), an RSA holder reporting period for a protected RSA holder is a relevant RSA holder reporting period if, at the end of the period, and subject to any adjustment affecting the RSA holder’s benefits (net of any exit fee) made by the RSA provider in respect of the period, the RSA holder is a protected RSA holder.
(5) For the purposes of this regulation, the benefits of an RSA holder are taken to be composed wholly of mandated employer‑financed benefits except for the portion (if any) of the benefits that the RSA provider knows are not mandated employer‑financed benefits.
If an RSA provider would charge costs against the benefits of an RSA holder in respect of an RSA holder reporting period but for regulation 3.12, the RSA provider must not charge those costs against the benefits of the RSA holder in a future RSA holder reporting period, whether in combination with other costs or not.
In this Part:
Commissioner means the Commissioner of Taxation.
prescribed RSA— see regulation 3A.02.
unique RSA identifier , for an RSA provider, means:
(a) the ABN of the RSA provider followed by 3 numerals; or
(b) if the RSA provider is also an RSA institution—the ABN of the RSA institution, followed by 3 numerals; or
(c) another kind of unique identifier approved in writing by the Commissioner.
For paragraph 45R(1)(a) of the Act, each RSA is a prescribed RSA.
(1) For subsection 45R(1) of the Act, the RSA provider of a prescribed RSA must:
(a) give the Commissioner at least one unique RSA identifier for the RSA provider; and
(b) for each unique RSA identifier, give the Commissioner:
(i) one set of bank details that is sufficient to enable an electronic payment to be made; and
(ii) either:
(A) one internet protocol address; or
(B) one other kind of digital address approved by the Commissioner for the receipt of electronic communications.
(2) The RSA provider may give:
(a) the same bank details for more than one unique RSA identifier; and
(b) the same internet protocol address, or other approved digital address, for more than one unique RSA identifier.
(3) The RSA provider must tell the Commissioner the date on which the information is to be operative.
(4) The information must become operative before the later of:
(a) 1 July 2013; and
(b) the day the RSA provider first receives:
(i) a contribution; or
(ii) a rollover of an RSA holder’s withdrawal benefits; or
(iii) a transfer of an RSA holder’s withdrawal benefits.
(5) If:
(a) the RSA provider is receiving contributions, rollovers or transfers referred to in paragraph (4)(b) from an employer, a superannuation entity or another RSA provider when this Part commences; and
(b) the RSA provider expects that the RSA will continue to receive those contributions, rollovers or transfers on or after 1 July 2013;
the RSA provider must give the information referred to in subregulation (1) to the Commissioner no later than 30 days after the commencement day.
(6) If subregulation (5) does not apply, the RSA provider must give the information referred to in subregulation (1) to the Commissioner on or before the later of:
(a) 30 days after the commencement day; and
(b) 10 business days before the day the RSA provider first receives:
(i) a contribution; or
(ii) a rollover of an RSA holder’s withdrawal benefits; or
(iii) a transfer of RSA holder’s withdrawal benefits.
(7) If the RSA provider of a prescribed RSA proposes to change any information given for the RSA under this regulation, the RSA provider must give the changed information to the Commissioner no later than 10 business days before the new information is to be operative for the RSA.
(8) In this regulation:
commencement day means the day on which Schedule 1 to theRetirement Savings Accounts and Related Legislation Amendment Regulation 2013 (No. 1) commences.
(1) Subject to subregulation (2), expressions used in this Part that are defined for the purposes of Part 3 have the same meanings respectively as in that Part.
(2) In this Part and in Schedule 2, unless the contrary intention appears:
cashing restriction , in relation to a condition of release, means a cashing restriction specified in column 3 of the item in Schedule 2 that mentions the condition of release.
Commonwealth income support payment means:
(a) an income support supplement, service pension or social security pension as defined in subsection 23(1) of the
Social Security Act 1991 ; or(b) a social security benefit as defined in that subsection, other than:
(i) an austudy payment; or
(ii) a youth allowance paid to a person who is undertaking full‑time study; or
(c) a drought relief payment under the
Farm Household Support Act 1992 as in force immediately before the commencement of theFarm Household Support Amendment (Restart and Exceptional Circumstances) Act 1997 ; or(d) an exceptional circumstances relief payment under the
Farm Household Support Act 1992 ; or(f) a payment of income support for the purposes of the Farm Family Support Scheme.
compassionate ground , in relation to the release of an RSA holder’s preserved benefits or restricted non‑preserved benefits in an RSA, means:
(a) a ground listed in subregulation 4.22A(1); or
(b) the ground referred to in subregulation 4.22B(1).
condition of release means a condition of release specified in column 2 of Schedule 2, and, subject to regulation 4.01B, an RSA holder is taken to have satisfied a condition of release if the event specified in that condition has occurred in relation to the RSA holder.
lump sum , in this Part but not in Schedule 2, includes an asset.
non‑commutable allocated pension has the meaning given by regulation 4.01AA.
non‑commutable income stream means a benefit that:
(a) cannot be commuted; and
(b) is paid at least monthly; and
(c) does not have a residual capital value; and
(d) is such that the total amount paid each month is fixed or varies only:
(i) for the purpose of complying with the Act and these Regulations; and
(ii) during any period of 12 months by a rate not exceeding either:
(A) 5% per annum; or
(B) the rate of increase in the last Consumer Price Index (All Capital Cities) for a quarter to be published by the Australian Statistician before the end of that period of 12 months compared with the Consumer Price Index (All Capital Cities) published for the same quarter in the preceding year.
non‑commutable pension means a pension provided under terms and conditions of an RSA that:
(a) meet the standards of subregulation 1.07(3A); and
(b) ensure that, if the pension is commuted under subparagraph 1.07(3A)(e)(i), the resulting eligible termination payment cannot be cashed unless:
(i) the purpose of the commutation is to cash an unrestricted non‑preserved benefit; or
(ii) before commutation, the pensioner has satisfied a condition of release in respect of which the cashing restriction for preserved benefits and restricted non‑preserved benefits is ‘Nil’.
OSS Laws means:
(a) the
Occupational Superannuation Standards Act 1987 as in force immediately before the commencement of section 5 of theOccupational Superannuation Standards Amendment Act 1993 ; and(b) the Occupational Superannuation Standards Regulations.
permanent incapacity , in relation to an RSA holder, means ill‑health (whether physical or mental), where the trustee is reasonably satisfied that the RSA holder is unlikely, because of the ill‑health, to engage in gainful employment for which the RSA holder is reasonably qualified by education, training or experience.
permanent resident means a holder of a permanent visa under theMigration Act 1958 that has not ceased to be in effect.
preservation age means:
(a) for a person born before 1 July 1960—55 years; or
(b) for a person born during the year 1 July 1960 to 30 June 1961—56 years; or
(c) for a person born during the year 1 July 1961 to 30 June 1962—57 years; or
(d) for a person born during the year 1 July 1962 to 30 June 1963—58 years; or
(e) for a person born during the year 1 July 1963 to 30 June 1964—59 years; or
(f) for a person born after 30 June 1964—60 years.
retirement has the meaning given by subregulation (4).
severe financial hardship has the meaning given by subregulation (5).
SIS changeover day , in relation to a member of a regulated superannuation fund (within the meaning of the SIS Regulations) has the same meaning as the term ‘changeover day’ has in Part 6 of those Regulations.
student visa has the same meaning as in theMigration Act 1958 .
temporary incapacity , in relation to an RSA holder who has ceased to be gainfully employed (including an RSA holder who has ceased temporarily to receive any gain or reward under a continuing arrangement for the RSA holder to be gainfully employed), means ill‑health (whether physical or mental) that caused the RSA holder to cease to be gainfully employed but does not constitute permanent incapacity.
temporary resident means a holder of a temporary visa under theMigration Act 1958 .
terminal medical condition has the meaning given by regulation 4.01A.
transitional period , in relation to a superannuation fund (within the meaning of the SIS Act), means the period beginning at the beginning of the fund’s 1994—95 year of income and ending:
(a) in the case of a public sector superannuation scheme (within the meaning of the SIS Act)—at the end of the day when the scheme became an exempt public sector superannuation scheme; or
(b) in any other case—at the end of the day when the trustee of the fund lodges an election under section 19 of that Act.
transition to retirement pension means a pension provided from an RSA, the terms and conditions of which:
(a) meet the standards of subregulation 1.07(3D); and
(b) allow total payments (excluding payments by way of commutation, but including payments under a payment split) made in a financial year to amount to no more than 10% of the pension account balance:
(i) on 1 July in the financial year in which the payment is made; or
(ii) if that year is the year in which the pension commences—on the commencement day;
unless the pensioner has satisfied a condition of release in respect of which the cashing restriction for preserved benefits and restricted non‑preserved benefits is ‘Nil’; and
(c) comply with paragraph (b) of the definition of
non‑commutable allocated pension as if it were such a pension in subregulation 4.01AA(1).
(3) Amounts to the credit of an RSA holder (except eligible spouse contributions) in a fund are undeducted contributions if:
(a) the amounts are undeducted contributions within the meaning that was given, before 1 July 2007, by subsection 27A(1) of the Tax Act; or
(b) for any other amounts—the amounts comprise contributions:
(i) made after 30 June 1983 in order to obtain superannuation benefits (within the meaning of the Tax Act); and
(ii) in respect of which no deduction is allowable or has been allowed to the RSA holder under the former section 82AAT of the Tax Act.
(4) For the purposes of Schedule 2, the retirement of a person is taken to occur:
(a) in the case of a person who has reached a preservation age that is less than 60—if:
(i) an arrangement under which RSA holder was gainfully employed has come to an end; and
(ii) the RSA provider is reasonably satisfied that the RSA holderintends never to again become gainfully employed, either on a full‑time or a part‑time basis; or
(b) in the case of a person who has attained the age of 60—an arrangement under which the person was gainfully employed has come to an end, and either of the following circumstances apply:
(i) the person attained that age on or before the ending of the employment;
(ii) the RSA provider is reasonably satisfied that the person intends never to again become gainfully employed, either on a full‑time or a part‑time basis.
(5) For the purposes of Schedule 2, a person is taken to be in severe financial hardship if:
(a) the RSA provider is satisfied:
(i) based on written evidence provided by at least one Commonwealth department or agency responsible for administering a class of Commonwealth income support payments, that:
(A) the person has received Commonwealth income support payments for a continuous period of 26 weeks; and
(B) the person was in receipt of payments of that kind on the date of the written evidence; and
(ii) that the person is unable to meet reasonable and immediate family living expenses; or
(b) the person has reached the age that is the person’s preservation age plus 39 weeks and the RSA provider is satisfied:
(i) based on written evidence provided by at least one Commonwealth department or agency responsible for administering a class of Commonwealth income support payments—that the person received Commonwealth income support payments for a cumulative period of 39 weeks after the person reached the person’s preservation age; and
(ii) that the person was not gainfully employed on a full‑time, or part‑time, basis on the date of the application for cashing of his or her preserved benefits, or restricted non‑preserved benefits, in the RSA.
(5A) The written evidence provided for by paragraph (5)(a) is of no effect if it is dated more than 21 days before the date of the person’s application to the RSA provider for cashing of his or her preserved benefits or restricted non‑preserved benefits.
(5B) For the purposes of Schedule 2, an RSA holder is taken to have satisfied a condition of release if the event specified in that condition has occurred in relation to the RSA holder.
(6) A reference in this Part to ‘preserved benefits’, ‘restricted non‑preserved benefits’, ‘restricted non‑preserved contributions’, ‘unrestricted non‑preserved benefits’ and ‘post‑65 employer‑financed benefits’ includes benefits, rolled over, or transferred, from a superannuation entity or an EPSSS.
(1) In this Part and Schedule 2,
non‑commutable allocated pension means a pension provided under the terms and conditions of an RSA that:
(a) meet the standards of subregulation 1.07(2); and
(b) ensure that, if the pension is commuted, the resulting superannuation lump sum cannot be cashed unless:
(i) the purpose of the commutation is mentioned in subregulation (2); or
(ii) before commutation, the pensioner has satisfied a condition of release in respect of which the cashing restriction for preserved benefits and restricted non‑preserved benefits is “Nil”; or
(iii) the purpose of the commutation is to satisfy an obligation to pay an amount to the Commissioner of Taxation under subsection 20F(1) of the
Superannuation (Unclaimed Money and Lost Members) Act 1999 .(2) For subparagraph (1)(b)(i), the purpose is any of the following:
(a) to cash an unrestricted non‑preserved benefit;
(b) to pay a superannuation contributions surcharge;
(c) to give effect to an entitlement of a non‑member spouse under a payment split;
(d) to ensure that a payment may be made under Division 131 or 135 in Schedule 1 to the
Taxation Administration Act 1953 , or section 292‑80C of theIncome Tax (Transitional Provisions) Act 1997 , for the purpose of giving effect to a release authority.
For Schedule 2, a
terminal medical condition exists in relation to a person at a particular time if the following circumstances exist:
(a) two registered medical practitioners have certified, jointly or separately, that the person suffers from an illness, or has incurred an injury, that is likely to result in the death of the person within a period (the
certification period ) that ends not more than 24 months after the date of the certification;(b) at least one of the registered medical practitioners is a specialist practicing in an area related to the illness or injury suffered by the person;
(c) either:
(i) if there is one certification period—the certification period has not ended; or
(ii) otherwise—neither of the certification periods has ended.
(1) This regulation applies to an RSA holder who is or was a temporary resident.
(2) This regulation does not apply to an RSA holder who:
(a) is an Australian citizen, a New Zealand citizen or a permanent resident; or
(b) is, at any time, the holder of a Subclass 405 (Investor Retirement) visa or a Subclass 410 (Retirement) visa described in Schedule 2 to the
Migration Regulations 1994 .(3) The only conditions of release that can be satisfied in respect of an RSA holder to whom this regulation applies are:
(a) a condition of release that was satisfied by the RSA holder before 1 April 2009; and
(b) the conditions of release in items 102, 102A, 103, 104, 104A, 108, 109AA, 111A and 111B of Schedule 2.
A decision by an RSA provider under these Regulations as in force before 30 June 1998 to fix a day in the 1998 calendar year as an RSA changeover day is taken never to have been made.
Subject to regulations 4.08 and 4.14 and to Subdivision 4.1.5, the amount of the preserved benefits of the holder of an RSA in the RSA at any time before 1 July 1999 is the sum of:
(a) the amount of any benefits arising directly or indirectly from amounts contributed to the RSA by an employer on behalf of the RSA holder; and
(b) the amount of the RSA holder‑financed benefits arising from contributions (other than undeducted contributions) made to the RSA in relation to the RSA holder; and
(c) the amount of benefits arising from payments from the Superannuation Holding Accounts Special Account; and
(d) the amount of benefits arising from eligible spouse contributions; and
(e) the amount of benefits arising from a capital gains tax exempt component rolled over to the RSA because of subsection 160ZZPZF(1), 160ZZPZH(7) or 160ZZPZI(5) of the Tax Act.
Subject to regulation 4.14 and to Subdivision 4.1.5, the amount of the preserved benefits of the holder of an RSA in the RSA at any time on or after 1 July 1999 is the amount of the RSA holder’s benefits less the sum of:
(a) the amount of the RSA holder’s restricted non‑preserved benefits as defined by regulation 4.10; and
(b) the amount of the RSA holder’s unrestricted non‑preserved benefits as defined by regulation 4.13.
Subject to regulation 4.14 and to Subdivision 4.1.5, the benefits of the holder of an RSA in the RSA that were preserved benefits in the source from which they were received continue to be preserved benefits in that RSA.
Subject to regulations 4.12 and 4.14 and to Subdivision 4.1.5, the amount of the restricted non‑preserved benefits of the holder of an RSA in the RSA at any time before 1 July 1999 is the amount of the RSA holder’s benefits, less the sum of:
(a) the amount of the RSA holder’s preserved benefits as defined by regulation 4.04; and
(b) the amount of the RSA holder’s unrestricted non‑preserved benefits as defined by regulation 4.13.
(1) Subject to regulations 4.12 and 4.14 and to Subdivision 4.1.5, the amount of the restricted non‑preserved benefits of the holder of an RSA in the RSA at any time on or after 1 July 1999 is the sum of the following amounts:
(a) the RSA holder’s restricted non‑preserved benefits on 30 June 1999 worked out under regulation 4.09;
(b) any restricted non‑preserved benefits received by the RSA for the RSA holder from another RSA, a regulated superannuation fund or an EPSSS on and after 1 July 1999.
(2) However, if:
(a) on or after 1 July 1999, a deduction is allowed for the RSA holder under the former section 82AAT of the
Income Tax Assessment Act 1936 for an RSA holder contribution made before 1 July 1999; and(b) the benefits arising from the contribution were previously allocated to restricted non‑preserved benefits;
the benefits are taken to be preserved benefits.
Subject to regulation 4.14 and to Subdivision 4.1.5, the benefits of the holder of an RSA in the RSA that were restricted non‑preserved benefits in the source from which they were received continue to be restricted non‑preserved benefits in that RSA.
(1) Subject to Subdivision 4.1.5, the amount of the unrestricted non‑preserved benefits of the holder of an RSA in the RSA is the sum of:
(a) the amount of benefits of the RSA holder that have become unrestricted non‑preserved benefits in accordance with regulation 4.14; and
(b) the amounts specified in subregulation (2) that the RSA institution receives, before 1 July 2004, in respect of the RSA holder; and
(c) the amount of unrestricted non‑preserved benefits received by the RSA institution in respect of the RSA holder; and
(d) the amount of any investment earnings for the period before 1 July 1999 on the amounts mentioned in paragraphs (a), (b) and (c).
(2) The amounts mentioned in paragraph (1)(b) are amounts (other than an amount that is a capital gains tax exempt component) that:
(a) will be taken by section 27D of the Tax Act, as in force before 1 July 2007, to have been expended out of eligible termination payments within the meaning of that section; and
(b) have been received from sources other than:
(i) RSAs; or
(ii) superannuation funds within the meaning of the SIS Act; or
(iii) approved deposit funds within the meaning of:
(A) the SIS Act; or
(B) the
Occupational Superannuation Standards Act 1987 as in force immediately before the commencement of section 5 of theOccupational Superannuation Standards Amendment Act 1993 ; or(iv) deferred annuities within the meaning of:
(A) this Part; or
(B) the Occupational Superannuation Standards Regulations.
(3) However, if:
(a) on or after 1 July 1999, a deduction is allowed for the RSA holder under the former section 82AAT of the
Income Tax Assessment Act 1936 for an RSA holder contribution made before 1 July 1999; and(b) the benefits arising from the contribution were previously allocated to restricted non‑preserved benefits that became unrestricted non‑preserved benefits under subregulation 4.14(2);
the benefits are taken to be preserved benefits.
(1) If:
(a) an RSA holder satisfies a condition of release; and
(b) the relevant cashing restriction in respect of preserved benefits is ‘Nil’;
the RSA holder’s preserved benefits in the RSA at that time cease to be preserved benefits and become unrestricted non‑preserved benefits.
(2) If:
(a) an RSA holder satisfies a condition of release; and
(b) the relevant cashing restriction in respect of restricted non‑preserved benefits is ‘Nil’;
the RSA holder’s restricted non‑preserved benefits in the RSA at that time cease to be restricted non‑preserved benefits and become unrestricted non‑preserved benefits.
(3) This regulation has effect subject to Subdivision 4.1.5.
Subject to Subdivision 4.1.5, the benefits of the holder of an RSA in the RSA that were unrestricted non‑preserved benefits in the source from which they were received continue to be unrestricted non‑preserved benefits in that RSA.
(1) Contributions made, or benefits rolled over or transferred, to an RSA are taken to be preserved benefits for the purposes of this Division unless and until the RSA provider is satisfied that they are not preserved benefits.
(2) Benefits rolled over, transferred or allotted under Division 4.5 to an RSA held by, or created for, a receiving spouse are taken to be preserved benefits for the purposes of this Division.
Benefits rolled over or transferred to an RSA are unrestricted non‑preserved benefits if:
(a) the benefits were rolled over or transferred from:
(i) a superannuation fund (
Fund A ) during its transitional period; or(ii) a regulated superannuation fund or an approved deposit fund to which the benefits were rolled over or transferred from a superannuation fund (
Fund B ) during its transitional period; and(b) the RSA provider is reasonably satisfied that:
(i) during the transitional period of Fund A or Fund B, there arose in relation to the benefits a circumstance that would have resulted in the satisfaction of a condition of release and a ‘Nil’ cashing restriction if the SIS Regulations applied; or
(ii) before the benefits were rolled over or transferred to Fund A or Fund B from a regulated superannuation fund or an approved deposit fund, the relevant cashing restriction set out in Schedule 1 of the SIS Regulations in respect of the benefits was ‘Nil’.
(1) An investment earning in relation to a benefit of any kind is an unrestricted non‑preserved benefit on a day if:
(a) the benefit was cashed, before that day, in the form of a non‑commutable life pension; and
(b) for a benefit that was commenced under the condition of release mentioned in item 108B of Schedule 2, the pensioner has satisfied a condition of release in respect of which the cashing restriction for preserved benefits and restricted non‑preserved benefits is ‘Nil’; and
(a) 1 July in the financial year in which the payment is made; or
(b) if that is the year in which the pension commences—the commencement day.
2. Payment of the account balance is sufficient to meet the payment for the financial year if, during the year, the account balance becomes less than the lesser of the following amounts:
(a) the amount determined under clause 1;
(b) the balance of the amount determined under clause 1 that remains to be paid for the year.
3. If, in the final year of the pension, after payment of the amount determined under clause 1, there is a residual balance in the account—payment of the account balance must be made within 28 days after:
(a) the end of the term of the pension; or
(b) if a period is chosen under clause 7—the end of that period.
4. An amount determined under the formula in clause 1 is rounded to the nearest 10 whole dollars.
5. For clause 1, the remaining term of a market linked pension is rounded as follows:
(a) if the commencement day of the pension is on or after 1 January in a financial year—rounded up to the nearest whole year;
(b) if the commencement day of the pension is on or before 31 December in a financial year—rounded down to the nearest whole year.
6. If the commencement day of the pension is a day other than 1 July—the appropriate factor set out in Column 3 of the Table must be applied proportionally to the number of days in the financial year that include and follow the commencement day in that financial year.
7. If, on 1 July in a financial year (
current year ):
(a) the payment factor that applies to an account balance for a market linked pension is 1.00; and
(b) the payment factor that applied on 1 July in the previous financial year was not 1.00;
payments made in respect of the current year and the period after (if any) are taken to be determined in accordance with clause 1 if they comply with the following conditions:
(c) payment of the account balance over one of the following periods:
(i) if the remaining term of the pension is greater than 12 months—that period;
(ii) 12 months;
(d) if payments are made in accordance with paragraph (c)—the provider has no obligation to make any other payment that, but for this clause, would have been determined on 1 July in the subsequent financial year.
8. An amount is taken to have been determined in accordance with clause 1 of this Schedule if the amount is:
(a) not less than the amount determined in accordance with clause 1 of this Schedule, less 10 per cent of that amount; and
(b) not greater than the amount determined in accordance with clause 1 of this Schedule, plus 10 per cent of that amount.
9. Clause 8 does not apply if clause 10 or 11 applies.
10. For the financial years commencing on 1 July 2008, 1 July 2009, 1 July 2010, 1 July 2019, 1 July 2020, 1 July 2021 and 1 July 2022, an amount is taken to have been determined in accordance with clause 1 if the amount is:
(a) not less than 45% of the amount determined in accordance with clause 1; and
(b) not greater than 110% of the amount determined in accordance with clause 1.
11. For the financial years commencing on 1 July 2011 and 1 July 2012, an amount is taken to have been determined in accordance with clause 1 if the amount is:
(a) not less than 67.5% of the amount determined in accordance with clause 1; and
(b) not greater than 110% of the amount determined in accordance with clause 1.
1 | 70 or more | 26.00 |
2 | 69 | 25.91 |
3 | 68 | 25.82 |
4 | 67 | 25.72 |
5 | 66 | 25.62 |
6 | 65 | 25.52 |
7 | 64 | 25.41 |
8 | 63 | 25.30 |
9 | 62 | 25.19 |
10 | 61 | 25.07 |
11 | 60 | 24.94 |
12 | 59 | 24.82 |
13 | 58 | 24.69 |
14 | 57 | 24.55 |
15 | 56 | 24.41 |
16 | 55 | 24.26 |
17 | 54 | 24.11 |
18 | 53 | 23.96 |
19 | 52 | 23.80 |
20 | 51 | 23.63 |
21 | 50 | 23.46 |
22 | 49 | 23.28 |
23 | 48 | 23.09 |
24 | 47 | 22.90 |
25 | 46 | 22.70 |
26 | 45 | 22.50 |
27 | 44 | 22.28 |
28 | 43 | 22.06 |
29 | 42 | 21.83 |
30 | 41 | 21.60 |
31 | 40 | 21.36 |
32 | 39 | 21.10 |
33 | 38 | 20.84 |
34 | 37 | 20.57 |
35 | 36 | 20.29 |
36 | 35 | 20.00 |
37 | 34 | 19.70 |
38 | 33 | 19.39 |
39 | 32 | 19.07 |
40 | 31 | 18.74 |
41 | 30 | 18.39 |
42 | 29 | 18.04 |
43 | 28 | 17.67 |
44 | 27 | 17.29 |
45 | 26 | 16.89 |
46 | 25 | 16.48 |
47 | 24 | 16.06 |
48 | 23 | 15.62 |
49 | 22 | 15.17 |
50 | 21 | 14.70 |
51 | 20 | 14.21 |
52 | 19 | 13.71 |
53 | 18 | 13.19 |
54 | 17 | 12.65 |
55 | 16 | 12.09 |
56 | 15 | 11.52 |
57 | 14 | 10.92 |
58 | 13 | 10.30 |
59 | 12 | 9.66 |
60 | 11 | 9.00 |
61 | 10 | 8.32 |
62 | 9 | 7.61 |
63 | 8 | 6.87 |
64 | 7 | 6.11 |
65 | 6 | 5.33 |
66 | 5 | 4.52 |
67 | 4 | 3.67 |
68 | 3 | 2.80 |
69 | 2 | 1.90 |
70 | 1 or less | 1.00 |
(regulation 1.08A)
1 (1) Subject to clauses 2, 3, 3A and 3B, the amount of payments mentioned in paragraph 1.07(3D)(a) is the amount worked out using the formula:
(2) In subclause (1):
account balance means:
(a) the amount of the pension account balance:
(i) on 1 July in the financial year in which the payment is made; or
(ii) if that year is the year in which the pension payments commence—on the commencement day; or
(b) if the amount of the pension account balance under paragraph (a) is less than the withdrawal benefit to which the beneficiary would be entitled if the pension were to be fully commuted—the amount of the withdrawal benefit.
percentage factor means the percentage factor specified in the item in the table in clause 4 that applies to the beneficiary because of the beneficiary’s age on:
(a) 1 July in the financial year in which the payment is made; or
(b) if that is the year in which the pension payments commence—the commencement day.
2 For the determination of the minimum total payment in the year in which the commencement day of the pension occurs, if that day is a day other than 1 July, the applicable value specified in column 3 of the table must be applied proportionally to the number of days in the financial year that include and follow the commencement day.
3 If the commencement day of the pension is on or after 1 June in a financial year, no payment is required to be made for that financial year.
3A For the financial years commencing on 1 July 2008, 1 July 2009, 1 July 2010, 1 July 2019, 1 July 2020, 1 July 2021 and 1 July 2022, the amount of payments is half of the amount worked out using the formula in clause 1.
3B. For the financial years commencing on 1 July 2011 and 1 July 2012, the amount of payments is 75% of the amount worked out using the formula in clause 1.
4 An amount determined under this Schedule is to be rounded to the nearest 10 whole dollars. If the amount ends in an exact 5 dollars, it is to be rounded up to the next 10 whole dollars.
1 | Under 65 | 4 |
2 | 65 — 74 | 5 |
3 | 75 — 79 | 6 |
4 | 80 — 84 | 7 |
5 | 85 — 89 | 9 |
6 | 90 — 94 | 11 |
7 | 95 or more | 14 |
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
The abbreviation key sets out abbreviations that may be used in the endnotes.
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
The
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
ad = added or inserted | orig = original |
am = amended | p = page(s) |
amdt = amendment | para = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
ch = Chapter(s) | pres = present |
cl = clause(s) | prev = previous |
cont. = continued | (prev…) = previously |
def = definition(s) | pt = Part(s) |
Dict = Dictionary | r = regulation(s)/Court rule(s) |
disallowed = disallowed by Parliament | reloc = relocated |
div = Division(s) | renum = renumbered |
ed = editorial change | rep = repealed |
exp = expires/expired or ceases/ceased to have | rs = repealed and substituted |
effect | s = section(s)/subsection(s) |
gaz = gazette | /rule(s)/subrule(s)/order(s)/suborder(s) |
LA = | sch = Schedule(s) |
LIA = | SLI = Select Legislative Instrument |
(md) = misdescribed amendment can be given | SR = Statutory Rules |
effect | sub ch = Sub‑Chapter(s) |
(md not incorp) = misdescribed amendment | sub div = Subdivision(s) |
cannot be given effect | sub pt = Subpart(s) |
mod = modified/modification | |
No. = Number(s) | commenced or to be commenced |
Ord = Ordinance |
116, 1997 | 29 May 1997 | 2 June 1997 (r 1.02 and gaz 1997, No S202) | |
150, 1997 | 26 June 1997 | 1 July 1997 (r 1.1) | — |
151, 1997 | 26 June 1997 | 1 July 1997 (r 1.1) | — |
242, 1997 | 10 Sept 1997 | 10 Sept 1997 (r 1.1) | — |
294, 1997 | 16 Oct 1997 | 16 Oct 1997 (r 1.1) | — |
308, 1997 | 5 Nov 1997 | 5 Nov 1997 (r 1.1) | — |
342, 1997 | 9 Dec 1997 | 9 Dec 1997 (r 1.1) | r 5 |
82, 1998 | 5 May 1998 | r 6: 1 Nov 1998 (r 1.1) Remainder: 5 May 1998 | — |
176, 1998 | 30 June 1998 | 30 June 1998 (r 1.1) | — |
178, 1998 | 30 June 1998 | r 4: 1 July 1998 (r 1.2) Remainder: 1 Jan 1998 | — |
192, 1998 | 30 June 1998 | 1 July 1998 (r 2) | — |
13, 1999 | 11 Feb 1999 | 11 Feb 1999 (r 2) | — |
315, 1999 | 15 Dec 1999 | 15 Dec 1999 (r 2) | — |
279, 2000 | 18 Oct 2000 | r 1–3: 18 Oct 2000 (r 2(a)) Remainder: 1 July 1999 | — |
20, 2002 | 21 Feb 2002 | 11 Mar 2002 (r 2 and gaz 2001, No. GN42) | — |
47, 2002 | 7 Mar 2002 | 7 Mar 2002 (r 2) | — |
90, 2002 | 9 May 2002 | 1 July 2002 (r 2) | — |
149, 2002 | 27 June 2002 | 1 July 2002 (r 2) | — |
200, 2002 | 29 Aug 2002 | 29 Aug 2002 (r 2) | — |
352, 2002 | 20 Dec 2002 | 28 Dec 2002 (r 2) | — |
41, 2003 | 27 Mar 2003 | 27 Mar 2003 (r 2) | — |
195, 2003 | 31 July 2003 | Note: disallowed by the Senate on 18 September 2003 | — |
11, 2004 | 20 Feb 2004 | 20 Feb 2004 | — |
147, 2004 | 25 June 2004 | sch 1: 1 July 2004 (r 2(a)) sch 2: 1 Sept 2004 (r 2(b)) Remainder: 20 Sept 2004 | — |
197, 2004 | 1 July 2004 | 1 July 2004 (r 2) | — |
348, 2004 | 8 Dec 2004 | 1 July 2004 (r 2) | — |
403, 2004 | 23 Dec 2004 | 20 Sept 2004 (r 2) | — |
55, 2005 | 4 April 2005 (F2005L00728) | 1 July 2005 (r 2) | — |
149, 2005 | 30 June 2005 (F2005L01676) | 1 July 2005 (r 2) | — |
218, 2005 | 7 Oct 2005 (F2005L02918) | sch 1 (items 15‑17): 8 Oct 2005 (r 2(a)) | — |
260, 2005 | 14 Nov 2005 (F2005L03449) | 15 Nov 2005 (r 2) | — |
330, 2005 | 20 Dec 2005 (F2005L04048) | sch 1: 21 Dec 2005 Remainder: 1 Jan 2006 | — |
331, 2005 | 20 Dec 2005 (F2005L04026) | sch 1: 21 Dec 2005 Remainder: 1 Jan 2006 | — |
188, 2006 | 17 July 2006 (F2006L02314) | 18 July 2006 (r 2) | — |
104, 2007 | 27 Apr 2007 (F2007L01123) | r 1‑3, sch 1: 28 Apr 2007 (r 2(a)) r 4, sch 2: 30 Apr 2007 (r 2(b)) Remainder: 1 July 2007 (r 2(c)) | — |
203, 2007 | 29 June 2007 (F2007L01894) | 1 July 2007 (r 2) | — |
8, 2008 | 15 Feb 2008 (F2008L00375) | 16 Feb 2008 (r 2) | — |
14, 2009 | 6 Feb 2009 (F2009L00257) | r 1‑3, sch 1: 7 Feb 2009 (r 2(a)) r 4, sch 2: 1 Apr 2009 (r 2(b)) | — |
45, 2009 | 16 Mar 2009 (F2009L00986) | 17 Mar 2009 (r 2) | — |
105, 2009 | 5 June 2009 (F2009L02157) | 6 June 2009 (r 2) | — |
23, 2010 | 26 Feb 2010 (F2010L00390) | 27 Feb 2010 (r 2) | — |
186, 2010 | 30 June 2010 (F2010L01813) | 1 July 2010 (r 2) | — |
236, 2010 | 22 July 2010 (F2010L02057) | 23 July 2010 | — |
81, 2011 | 3 June 2011 (F2011L00938) | 4 June 2011 (r 2) | — |
148, 2011 | 5 Aug 2011 (F2011L01608) | 6 Aug 2011 (r 2) | — |
197, 2011 | 21 Oct 2011 (F2011L02101) | 1 Nov 2011 (r 2 and F2011L02110) | — |
277, 2011 | 9 Dec 2011 (F2011L02613) | 1 Jan 2012 (r 2) | — |
1, 2012 | 13 Feb 2012 (F2012L00269) | 14 Feb 2012 (s 2) | — |
202, 2012 | 20 Aug 2012 (F2012L01709) | 21 Aug 2012 (s 2) | — |
315, 2012 | 11 Dec 2012 (F2012L02403) | 12 Dec 2012 (s 2) | — |
13, 2013 | 18 Feb 2013 (F2013L00208) | 19 Feb 2013 (s 2) | — |
61, 2013 | 30 Apr 2013 (F2013L00707) | sch 1: 1 May 2013 (s 2 item 2) sch 2 (items 1‑5): 1 July 2013 (s 2 item 3) | — |
278, 2013 | 16 Dec 2013 (F2013L02118) | sch 1 (items 1‑6): 17 Dec 2013 (s 2) | — |
127, 2014 | 26 Aug 2014 (F2014L01133) | sch 3 (item 1): 27 Aug 2014 (s 2) | — |
79, 2015 | 1 June 2015 (F2015L00773) | sch 1 (item 4): 17 Dec 2013 (s 2 item 3) sch 1 (items 3, 5‑7): 2 June 2015 (s 2 items 2, 4) | — |
91, 2015 | 18 June 2015 (F2015L00840) | sch 1 (items 31‑33, 40‑45): 1 July 2015 (s 2(1) item 2) | Sch 1 (items 40‑45) |
110, 2015 | 29 June 2015 (F2015L00968) | sch 1 (item 2): 1 July 2015 (s 2(1) item 1) | — |
156, 2015 | 9 Sept 2015 (F2015L01416) | sch 1 (item 4): 10 Sept 2015 (s 2(1) item 1) | SLI No 155, 2015 (s 23) |
Treasury Laws Amendment (2016 Measures No. 1) Regulation 2016 | 26 Feb 2016 (F2016L00156) | sch 3 (items 1‑5): 27 Feb 2016 (s 2(1) item 1) | — |
Treasury Laws Amendment (2016 Measures No. 2) Regulation 2016 | 9 May 2016 (F2016L00705) | sch 1 (items 1, 2): never commenced (s 2(1) item 2) | — |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 | 27 Mar 2017 (F2017L00321) | sch 1 (items 5‑11), Sch 3 (items 1‑6), sch 8 (item 22), sch 10 (item 3): 28 Mar 2017 (s 2(1) items 2, 6, 7) sch 8 (items 2‑7): 1 July 2018 (s 2(1) item 5) | — |
Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 | 21 June 2017 (F2017L00704) | sch 1 (item 10): 1 July 2017 (s 2(1) item 1) | — |
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Regulations 2018 | 7 Mar 2018 (F2018L00210) | sch 2 (items 1‑3): 8 Mar 2018 (s 2(1) item 3) | — |
Treasury Laws Amendment (Putting Consumers First—Establishment of the Australian Financial Complaints Authority) Regulations 2018 | 24 Apr 2018 (F2018L00515) | sch 3 (items 6, 7): 5 Mar 2022 (s 2(1) item 10) | — |
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2018 | 30 May 2018 (F2018L00676) | sch 1 (items 1‑4): 1 July 2018 (s 2(1) item 2) | — |
Treasury Laws Amendment (Work Test Exemption) Regulations 2018 | 7 Dec 2018 (F2018L01682) | sch 1 (items 1‑4): 1 Jan 2019 (s 2(1) item 2) | — |
Treasury Laws Amendment (AFCA Cooperation) Regulations 2019 | 5 Apr 2019 (F2019L00537) | sch 1 (items 9‑11): 6 Apr 2019 (s 2(1) item 1) | — |
Superannuation (Unclaimed Money and Lost Members) and Other Laws (Repeal and Consequential Amendments) Regulations 2019 | 16 Dec 2019 (F2019L01618) | sch 1 (item 2): 17 Dec 2019 (s 2(1) item 1) | — |
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2020 | 16 Apr 2020 (F2020L00431) | sch 1 (items 1‑4): 17 Apr 2020 (s 2(1) item 1) | — |
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations (No. 2) 2020 | 30 Apr 2020 (F2020L00532) | sch 1 (item 1): 1 May 2020 (s 2(1) item 1) | — |
Superannuation Legislation Amendment (2020 Measures No. 1) Regulations 2020 | 29 May 2020 (F2020L00645) | sch 1 (items 1‑5): 30 May 2020 (s 2(1) item 1) | — |
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations (No. 3) 2020 | 3 Sept 2020 (F2020L01133) | sch 1 (item 1): 4 Sept 2020 (s 2(1) item 1) | — |
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020 | 14 Dec 2020 (F2020L01610) | sch 1 (items 64, 65): 15 Dec 2020 (s 2(1) item 2) | — |
Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2021 | 4 Mar 2021 (F2021L00199) | sch 1 (item 2): 1 Apr 2021 (s 2(1) item 1) | — |
Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 | 1 Apr 2021 (F2021L00412) | sch 1 (items 1‑23): 2 Apr 2021 (s 2(1) item 1) | — |
Superannuation Legislation Amendment (Superannuation Drawdown) Regulations 2021 | 24 June 2021 (F2021L00833) | sch 1 (items 1‑4): 25 June 2021 (s 2(1) item 1) | — |
Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 2) Regulations 2021 | 17 Dec 2021 (F2021L01841) | sch 1 (items 13, 14): 18 Dec 2021 (s 2(1) item 2) | — |
Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021 | 23 Dec 2021 (F2021L01893) | sch 1 (items 155‑169): 28 Sept 2022 (s 2(1) item 1) | — |
Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 | 3 Mar 2022 (F2022L00241) | sch 1 (items 2‑11): 1 Apr 2022 (s 2(1) item 1) | — |
Superannuation Legislation Amendment (Superannuation Drawdown) Regulations 2022 | 1 Apr 2022 (F2022L00498) | sch 1 (items 1‑4): 2 Apr 2022 (s 2(1) item 1) | — |
Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022 | 4 Apr 2022 (F2022L00511) | sch 1 (items 3‑5): 5 Apr 2022 (s 2(1) item 1) | — |
Superannuation Legislation Amendment (Broadening Contribution Rules) Regulations 2022 | 30 Sept 2022 (F2022L01286) | sch 1 (items 1‑4): 1 Jan 2023 (s 2(1) item 1) | — |
Treasury Laws Amendment (ALRC Financial Services Interim Report) Regulations 2023 | 31 Oct 2023 (F2023L01458) | sch 2 (items 40‑43): 1 Nov 2023 (s 2(1) item 1) | — |
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2024 | 24 Apr 2024 (F2024L00473) | sch 1 (items 3, 4): 1 July 2024 (s 2(1) item 3) | — |
Administrative Review Tribunal Legislation Consequential Amendments (2024 Measures No. 1) Regulations 2024 | 11 Oct 2024 (F2024L01299) | sch 13 (items 6‑8): 14 Oct 2024 (s 2(1) item 1) | — |
Treasury Laws Amendment (Legacy Retirement Product Commutations and Reserves) Regulations 2024 | 6 Dec 2024 (F2024L01596) | sch 1 (items 1, 2): 7 Dec 2024 (s 2(1) item 1) | — |
Family and Other Laws (Superannuation) (Repeal and Consequential Amendments) Regulations 2025 | 24 Feb 2025 (F2025L00179) | sch 1 (items 9‑21): 1 Apr 2025 (s 2(1) item 1) | — |
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2025 | 7 Mar 2025 (F2025L00307) | sch 1 (items 30‑35, 41): 8 Mar 2025 (s 2(1) item 1) | — |
Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2025 | 9 Sept 2025 (F2025L01061) | sch 1 (item 2): 1 Oct 2025 (s 2(1) item 1) | — |
Tax Laws Amendment (2012 Measures No. 6) Act 2013 (C2013A00084) | 84, 2013 | 28 June 2013 | sch 8 (items 1‑7): 1 July 2007 (s 2(1) item 3) | — |
Coronavirus Economic Response Package Omnibus Act 2020 (C2020A00022) | 22, 2020 | 24 Mar 2020 | sch 10 (items 1‑4), sch 13 (items 2‑7): 25 Mar 2020 (s 2(1) items 6, 8) | — |
r 1.01......................................... | rs 1999 No 13 |
r 1.02......................................... | rep LA s 48D |
r 1.03......................................... | am No 294, 1997; No 308, 1997; No 192, 1998; No 13, 1999; No 20, 2002; No 47, 2002; No 149, 2002; No 352, 2002; No 11, 2004; No 147, 2004; No 197, 2004; No 55, 2005; No 218, 2005; No 331, 2005; No 104, 2007; F2017L00321; F2019L00537; F2021L01893; F2023L01458; F2025L00179 |
r 1.05......................................... | am 2007 No 104 |
r 1.05A...................................... | ad 2002 No 352 |
r 1.06......................................... | am 1999 No 13 and 315; 2002 No 200; 2004 No 197; 2007 No 104; 2012 No 315; F2016L00156; F2019L01618 |
r 1.07......................................... | am No 352, 2002; No 147, 2004; No 330, 2005; No 188, 2006; No 104, 2007; No 8, 2008; No 14, 2009; No 105, 2009; No 278, 2013; No 156, 2015; F2017L00321; F2022L00511; F2024L01596; F2025L01061 |
r 1.08......................................... | ad No 147, 2004 |
am No 403, 2004; No 104, 2007; No 105, 2009; No 278, 2013; F2017L00321; F2022L00511 | |
r 1.08AA.................................... | ad F2024L01596 |
r 1.08A...................................... | ad No 104, 2007 |
am No 105, 2009; F2017L00321 | |
r 1.09......................................... | ad 2005 No 260 |
Division 2.1................................ | rep 2002 No 20 |
r 2.01......................................... | rep 2002 No 20 |
r 2.02......................................... | rep 2002 No 20 |
r 2.03......................................... |
rep 2002 No 20 | |
r 2.04......................................... | am 2002 No 47 |
rep 2002 No 20 | |
r 2.05......................................... | rep 2002 No 20 |
Division 2.2................................ | rep F2021L01841 |
r 2.06......................................... | rep 2002 No 20 |
r 2.07......................................... | rep 2002 No 20 |
r 2.08......................................... | rep 2002 No 20 |
r 2.09......................................... | rs 2002 No 20 |
rep F2021L01841 | |
r 2.10......................................... | rep 2002 No 20 |
Division 2.3................................ | rep 2002 No 20 |
r 2.11......................................... | rep 2002 No 20 |
r 2.12......................................... | am 1998 No 192 |
rep 2002 No 20 | |
r 2.13......................................... | rep 2002 No 20 |
r 2.14......................................... | rep 2002 No 20 |
r 2.15......................................... | am 1997 No 308 |
rep 2002 No 20 | |
r 2.16......................................... | rep 2002 No 20 |
r 2.17......................................... | am 1997 No 308 |
rep 2002 No 20 | |
r 2.18......................................... | rep 2002 No 20 |
Division 2.3A............................. | ad 2002 No 352 |
r 2.18A...................................... | ad No 352, 2002 |
am F2021L01841; F2023L01458 | |
r 2.18B....................................... | ad 2002 No 352 |
r 2.18C....................................... | ad 2002 No 352 |
r 2.18D...................................... | ad 2002 No 352 |
Division 2.4................................ | rep 2002 No 20 |
r 2.19......................................... | rep 2002 No 20 |
r 2.20......................................... | rep 2002 No 20 |
Division 2.5................................ | rep 2002 No 20 |
r 2.21......................................... | rep 2002 No 20 |
r 2.22......................................... | rep 2002 No 20 |
r 2.23......................................... | rep 2002 No 20 |
r 2.24......................................... | am 2002 No 47 |
rep 2002 No 20 | |
r 2.25......................................... | rep 2002 No 20 |
r 2.26......................................... | rep 2002 No 20 |
r 2.27......................................... | am 2002 No 47 |
rep 2002 No 20 | |
r 2.28......................................... | am 1999 No 13; 2002 No 47 |
rep 2002 No 20 | |
r 2.29......................................... | am 1999 No 13; 2002 No 47 |
rep 2002 No 20 | |
r 2.30......................................... | rep 2002 No 20 |
Division 2.6................................ | rep 2002 No 20 |
r 2.31......................................... | rep 2002 No 20 |
r 2.32......................................... | rep 2002 No 20 |
r 2.33......................................... | rep 2002 No 20 |
r 2.34......................................... | am 2002 No 47 |
rep 2002 No 20 | |
r 2.35......................................... | rs 1998 No 82 |
rep 2002 No 20 | |
Division 2.7................................ | rep 2002 No 20 |
r 2.36......................................... | rep 2002 No 20 |
r 2.37......................................... | rep 2002 No 20 |
r 2.38......................................... | rep 2002 No 20 |
r 2.39......................................... | rep 2002 No 20 |
r 2.40......................................... | rep 2002 No 20 |
r 2.41......................................... | am 1997 No 308 |
rep 2002 No 20 | |
r 2.42......................................... | rep 2002 No 20 |
r 2.43......................................... | am 1999 No 13 |
rep 2002 No 20 | |
r 2.44......................................... | am 1997 No 308 |
rep 2002 No 20 | |
Division 2.8................................ | rep 2002 No 20 |
r 2.45......................................... | rep 2002 No 20 |
r 2.46......................................... | rep 2002 No 20 |
r 2.47......................................... | rep 2002 No 20 |
Part 2A...................................... | ad 2002 No 149 |
rep 2004 No 147 | |
r 2A.01...................................... | ad 2002 No 149 |
rep 2004 No 147 | |
r 2A.02...................................... | ad 2002 No 149 |
rep 2004 No 147 | |
r 2A.03...................................... | ad 2002 No 149 |
rep 2004 No 147 | |
r 2A.04...................................... | ad 2002 No 149 |
rep 2004 No 147 | |
r 2A.05...................................... | ad 2002 No 149 |
rep 2004 No 147 | |
r 2A.06...................................... | ad 2002 No 149 |
rep 2004 No 147 | |
r 2A.07...................................... | ad 2002 No 149 |
rep 2004 No 147 | |
r 3.01......................................... | am 1997 No 308; 1999 No 13; 2007 No 104; 2009 No 14 |
r 3.05......................................... | am 2002 No 352; 2005 No 331; 2011 No 148 |
r 3.06A...................................... | ad 1997 No 308 |
r 3.06B....................................... | ad 1997 No 308 |
r 3.07......................................... | am 2002 No 20 |
r 3.09......................................... | am 2002 No 20 |
r 3.12......................................... | am 1999 No 315; 2002 No 200 |
Part 3A...................................... | ad No 61, 2013 |
r 3A.01...................................... | ad No 61, 2013 |
r 3A.02...................................... | ad No 61, 2013 |
r 3A.03...................................... | ad No 61, 2013 |
r 4.01......................................... | am No 150, 1997; No 151, 1997; No 294, 1997; No 342, 1997; No 82, 1998; No 176, 1998 (md not incorp r 3.7); No 178, 1998; No 192, 1998; No 13, 1999; No 90, 2002; No 41, 2003; No 55, 2005; No 331, 2005; No 104, 2007; No 8, 2008; No 14, 2009; No 186, 2010; No 278, 2013; No 79, 2015; Act No 22, 2020; F2020L00431 |
ed C66 | |
am F2024L00473 | |
r 4.01AA.................................... | ad No 278, 2013 |
am F2017L00321 | |
r 4.01A...................................... | ad 2008 No 8 |
am No 110, 2015; F2021L00199 | |
r 4.01B....................................... | ad No 14, 2009 |
am No 202, 2012; No 79, 2015; F2017L00321; F2020L00431 | |
r 4.02......................................... | rep 1998 No 176 |
r 4.03......................................... | rs 1998 No 176 |
r 4.04......................................... | am 1997 No 294; 1998 No 176; 2005 No 218 |
r 4.05......................................... | am 1998 No 176 |
r 4.06......................................... | rep 1998 No 176 |
r 4.07......................................... | rep 1998 No 176 |
r 4.08......................................... | am 1998 No 176 |
r 4.09......................................... | am 1998 No 176 |
r 4.10......................................... | rs 1998 No 176 |
am 1999 No 13; 2007 No 104 | |
r 4.11......................................... | rep 1998 No 176 |
r 4.12......................................... | rs 1998 No 176 |
r 4.13......................................... | am 1997 No 294; 1998 No 176; 2004 No 147; 2007 No 104 |
r 4.16......................................... | rep 1998 No 176 |
r 4.17......................................... | rs 2005 No 331 |
r 4.17A...................................... | ad 1998 No 82 |
r 4.17B....................................... | ad 2000 No 279 |
rs 2005 No 330 | |
r 4.18......................................... | am 1998 No 82 and 176 |
r 4.19......................................... | am Act No 22, 2020 |
ed C61 | |
r 4.20......................................... | rs 2002 No 352 |
am No 331, 2005; No 104, 2007; No 148, 2011; F2021L01893 | |
r 4.20A...................................... | ad 2007 No 104 |
r 4.20B....................................... | ad Act No 22, 2020 |
r 4.21......................................... | am 1998 No 176; 2007 No 104; 2009 No 14 |
r 4.22......................................... | am 1998 No 176; 2007 No 104; 2009 No 14 |
r 4.22A...................................... | ad 1997 No 150 |
am 1997 No 342; 1998 No 192; 2007 No 104; 2011 No 197; F2018L00676; Act No 22, 2020 | |
r 4.22B....................................... | ad Act No 22, 2020 |
am F2020L00431; F2020L00532; F2020L01133; F2020L01610 | |
r 4.23......................................... | am 2007 No 104 |
r 4.23A...................................... | ad No 90, 2002 |
am No 41, 2003; No 104, 2007; No 14, 2009; F2017L00321; F2025L00307 | |
r 4.23B....................................... | ad No 14, 2009 |
am F2021L00412 | |
r 4.24......................................... | am No 176, 1998; No 13, 1999; No 149, 2002; No 352, 2002; No 147, 2004; No 348, 2004; No 104, 2007; F2017L00321; F2025L00307 |
r 4.26......................................... | am No 352, 2002; No 104, 2007; No 14, 2009; No 148, 2011; No 202, 2012; No 278, 2013; F2017L00321 |
r 4.27......................................... | am 1998 No 192 |
r 4.28......................................... | am 2002 No 352 |
r 4.30......................................... | am 1998 No 192 |
r 4.31......................................... | am 1999 No 13 |
r 4.32......................................... | am 1999 No 13; 2002 No 20 |
r 4.33......................................... | am 1999 No 13, 2002 No 20 |
Division 4.4A............................. | ad 2007 No 104 |
r 4.35......................................... | ad 2007 No 104 |
r 4.35A...................................... | ad 2007 No 104 |
rs No 61, 2013 | |
r 4.35B....................................... | ad 2007 No 104 |
am No 13, 2013 | |
rs No 61, 2013 | |
r 4.35C....................................... | ad 2007 No 104 |
rs No 13 and 61, 2013 | |
r 4.35CA.................................... | ad No 13, 2013 |
rep No 61, 2013 | |
r 4.35D...................................... | ad 2007 No 104 |
rs No 13 and 61, 2013 | |
r 4.35E....................................... | ad 2007 No 104 |
rs No 61, 2013 | |
r 4.35F....................................... | ad No 61, 2013 |
r 4.35G...................................... | ad No 61, 2013 |
r 4.35H...................................... | ad No 61, 2013 |
r 4.35J........................................ | ad No 61, 2013 |
r 4.35K...................................... | ad No 61, 2013 |
r 4.35L....................................... | ad No 61, 2013 |
r 4.35M...................................... | ad No 61, 2013 |
r 4.35N...................................... | ad No 61, 2013 |
r 4.35P....................................... | ad No 61, 2013 |
Division 4.5................................ | ad 2005 No 331 |
r 4.37......................................... | ad 2005 No 331 |
am 2007 No 104 | |
r 4.38......................................... | ad 2005 No 331 |
am 2007 No 104 | |
r 4.39......................................... | ad 2005 No 331 |
am 2007 No 104 | |
r 4.40......................................... | ad No 331, 2005 |
am F2021L01893 | |
r 4.41......................................... | ad No 331, 2005 |
am No 188, 2006; No 104, 2007; F2021L01893 | |
r 4.42......................................... | ad 2005 No 331 |
am 2007 No 104; No 13, 2013 | |
r 4.43......................................... | ad 2005 No 331 |
Division 4.6................................ | ad 2011 No 277 |
r 4.44......................................... | ad 2011 No 277 |
r 4.45......................................... | ad 2011 No 277 |
r 4.46......................................... | ad 2011 No 277 |
r 4.47......................................... | ad 2011 No 277 |
Part 4AA.................................... | ad No 13, 2013 |
r 4AA.01.................................... | ad No 13, 2013 |
r 4AA.02.................................... | ad No 13, 2013 |
r 4AA.03.................................... | ad No 13, 2013 |
am No 61, 2013 | |
Part 4A...................................... | ad 2002 No 352 |
r 4A.01...................................... | ad No 352, 2002 |
am F2021L01893 | |
r 4A.01A.................................... | ad 2004 No 197 |
r 4A.02...................................... | ad 2002 No 352 |
r 4A.03...................................... | ad 2002 No 352 |
| rs 2004 No 197 |
r 4A.04...................................... | ad 2002 No 352 |
am 2004 No 147 and 197; Act No 84, 2013 | |
r 4A.05...................................... | ad 2002 No 352 |
am 2004 No 147 and 197; 2006 No 188; Act No 84, 2013; F2025L00179 | |
r 4A.06...................................... | ad 2002 No 352 |
r 4A.07...................................... | ad 2002 No 352 |
r 4A.08...................................... | ad 2002 No 352 |
rs 2004 No 197 | |
am 2004 No 147; Act No 84, 2013 | |
r 4A.09...................................... | ad 2002 No 352 |
r 4A.10...................................... | ad No 352, 2002 |
am F2021L00412 | |
r 4A.11...................................... | ad No 352, 2002 |
am No 197, 2004; No 188, 2006; F2021L00412 | |
r 4A.12...................................... | ad 2002 No 352 |
r 4A.13...................................... | ad No 352, 2002 |
am No 13, 2013; F2021L00412 | |
r 4A.14...................................... | ad 2002 No 352 |
am No 13, 2013 | |
r 4A.15...................................... | ad 2002 No 352 |
am 2004 No 147; Act No 84, 2013 | |
r 4A.16...................................... | ad 2002 No 352 |
r 4A.17...................................... | ad 2002 No 352 |
r 4A.18...................................... | ad 2002 No 352 |
am 2004 No 147 and 197; Act No 84, 2013 | |
r 4A.19...................................... | ad 2002 No 352 |
r 4A.20...................................... | ad No 352, 2002 |
am F2021L00412 | |
r 4A.21...................................... | ad No 352, 2002 |
am No 197, 2004; F2021L00412 | |
r 4A.22...................................... | ad No 352, 2002 |
am No 197, 2004; F2021L00412; F2025L00179 | |
r 4A.23...................................... | ad 2002 No 352 |
am 2004 No 197; No 13, 2013 | |
r 4A.24...................................... | ad 2002 No 352 |
am 2004 No 197; No 13, 2013; F2025L00179 | |
r 4A.25...................................... | ad 2002 No 352 |
am 2004 No 197; 2007 No 104 | |
r 4A.26...................................... | ad 2002 No 352 |
rep 2004 No 197 | |
r 4A.27...................................... | ad No 352, 2002 |
am No 147, 2004; No 197, 2004; No 13, 2013; Act No 84, 2013; F2021L00412 | |
r 4A.28...................................... | ad No 352, 2002 |
am No 147, 2004; No 197, 2004; No 13, 2013; Act No 84, 2013; F2021L00412 | |
Division 4A.5............................. | ad 2002 No 352 |
rep 2004 No 197 | |
r 4A.29...................................... | ad 2002 No 352 |
rep 2004 No 197 | |
r 4A.30...................................... | ad 2002 No 352 |
rep 2004 No 197 | |
r 4A.31...................................... | ad 2002 No 352 |
rep 2004 No 197 | |
r 4A.32...................................... | ad 2002 No 352 |
rep 2004 No 197 | |
Division 5.1 heading.................... | ad No 61, 2013 |
r 5.02......................................... | am F2022L00241 |
r 5.03......................................... | am No 294, 1997; No 149, 2002; No 352, 2002; No 11, 2004; No 147, 2004; No 104, 2007 |
rs No 104, 2007 | |
am No 23, 2010; No 91, 2015; F2017L00321; F2018L00210; F2018L01682; F2020L00645; F2022L00241; F2022L01286 | |
Division 5.2 heading.................... | ad No 61, 2013 |
r 5.04......................................... | ad No 61, 2013 |
r 5.05......................................... | ad No 61, 2013 |
r 5.06......................................... | ad No 61, 2013 |
r 5.07......................................... | ad No 61, 2013 |
am No 127, 2014 | |
r 5.08......................................... | ad No 61, 2013 |
r 5.09......................................... | ad No 61, 2013 |
r 5.10......................................... | ad No 61, 2013 |
r 6.01......................................... | am No 192, 1998; F2024L01299 |
r 6.02......................................... | am No 192, 1998 |
r 6.03......................................... | am No 192, 1998; F2024L01299 |
r 6.05......................................... | rep F2021L00412 |
r 6.06......................................... | rep F2021L00412 |
r 6.07......................................... | rep F2021L00412 |
| am No 192, 1998 |
r 6.08......................................... | am No 192, 1998 |
r 6.09......................................... | rep No 315, 1999 |
Division 6.3A............................. | ad F2019L00537 |
r 6.10A...................................... | ad F2019L00537 |
am F2023L01458 | |
r 6.12......................................... | am No 192, 1998; No 20, 2002; F2021L00412 |
r 6.14......................................... | rep F2018L00515 |
r 6.16A...................................... | ad 2005 No 149 |
r 6.17......................................... | rs 2002 No 352 |
r 6.18......................................... | am 1998 No 192 |
r 6.20......................................... | rep 1998 No 192 |
r 6.21......................................... | am 1997 No 242 |
rep 1998 No 192 | |
Part 7......................................... | ad No 13, 2013 |
r 7.1........................................... | ad No 13, 2013 |
r 7.2........................................... | ad No 79, 2015 |
r 7.3........................................... | ad F2016L00156 |
ed C54 | |
r 7.4........................................... | ad F2017L00321 |
ed C55 | |
r 7.5........................................... | ad F2018L00515 |
r 7.6........................................... | ad F2018L00676 |
ed C57 | |
r 7.7........................................... | ad F2018L01682 |
r 7.8........................................... | ad F2019L00537 |
r 7.9........................................... | ad F2020L00645 |
r 7.10......................................... | ad F2021L00412 |
ed C68 | |
r 7.11......................................... | ad F2020L01610 |
r 7.12......................................... | ad F2022L00241 |
r 7.13......................................... | ad F2022L01286 |
r 7.14......................................... | ad F2024L00473 |
r 7.15......................................... | ad F2025L00307 |
Schedule 1 heading...................... | rs No 330, 2005 |
Schedule 1.................................. | am No 330, 2005; No 45, 2009; No 105, 2009; No 236, 2010; No 81, 2011; No 1, 2012; Act No 22, 2020; F2021L00833; F2022L00498 |
Schedule 1A............................... | ad No 330, 2005 |
am No 45, 2009; No 105, 2009; No 236, 2010; No 81, 2011; No 1, 2012; Act No 22, 2020; F2021L00833; F2022L00498 | |
Schedule 2 heading...................... | rs No 8, 2008 |
Schedule 2.................................. | am No 150, 1997; No 151, 1997; No 342, 1997; No 192, 1998; No 90, 2002; No 41, 2003; No 55, 2005; No 104, 2007; No 8, 2008; No 14, 2009; No 202, 2012; No 278, 2013; No 79, 2015; F2017L00321; F2017L00704; F2018L00676; Act No 22, 2020; F2021L00412 |
Schedule 3.................................. | ad No 90, 2002 |
am No 331, 2005 | |
rep No 14, 2009 | |
Schedule 4.................................. | ad No 147, 2004 |
am No 330, 2005; No 45, 2009; No 105, 2009; No 236, 2010; No 81, 2011; No 1, 2012; Act No 22, 2020; F2021L00833; F2022L00498 | |
Schedule 5.................................. | ad No 104, 2007 |
am No 45, 2009; No 105, 2009; No 236, 2010; No 81, 2011; No 1, 2012; Act No 22, 2020; F2021L00833; F2022L00498 |
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