{"id":"F2022L00564","name":"Military Superannuation and Benefits Amendment (Trust Deed) Instrument 2022","slug":"military-superannuation-and-benefits-amendment-trust-deed-instrument-2022","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441343,"registerId":"F2022L00564-fast-fetch-1775956658914","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Military Superannuation and Benefits Amendment (Trust Deed) Instrument 2022","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nMilitary Superannuation and Benefits Amendment (Trust Deed) Instrument 2022\n\nI, Andrew Gee, Minister for Defence Personnel, make the following instrument.\n\nDated 30 March 2022\n\nAndrew Gee\n\nMinister for Defence Personnel\n\n \n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Schedules\n\nSchedule 1—Amendments\n\nAmendments relating to release authorities\n\nMilitary Superannuation and Benefits Trust Deed\n\n1  Name\n\n  This instrument is the Military Superannuation and Benefits Amendment (Trust Deed) Instrument 2022.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under the Military Superannuation and Benefits Act 1991.\n\n4  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\nSchedule 1—Amendments\n\nAmendments relating to release authorities\n\nMilitary Superannuation and Benefits Trust Deed\n\n1  Part 10A of the Schedule (heading)\n\nRepeal the heading, substitute:\n\nPart 10A—Release authorities\n\n2  Rule 81A (heading)\n\nRepeal the heading, substitute:\n\n81A  Reduction of benefits—debt account discharge liability\n\n3  Rule 81B\n\nRepeal the rule, substitute:\n\n81B  Reduction of benefits—members and DFRDB members with an ancillary benefit\n\n (1) This rule applies in relation to a member or DFRDB member if:\n\n (a) CSC receives a release authority issued under section 131‑15 in Schedule 1 to the Taxation Administration Act 1953 in relation to the member or DFRDB member; and\n\n (b) the release authority was issued for a reason other than a first home super saver determination that is made in relation to the member or DFRDB member; and\n\n (c) the member or DFRDB member has an ancillary benefit.\n\n (2) CSC must:\n\n (a) if the amount stated in the release authority is less than the amount of the ancillary benefit—reduce the amount of the ancillary benefit by the amount stated in the release authority; or\n\n (b) if the amount stated in the release authority is equal to, or more than, the amount of the ancillary benefit—reduce the amount of the ancillary benefit to nil.\n\n (3) The reduction of the ancillary benefit under subrule (2) must occur after the amount of the ancillary benefit is reduced by the following amounts:\n\n (a) any surcharge deduction amount to be paid by the member or DFRDB member;\n\n (b) any amount required to be transferred because of a payment split that applies in relation to the member or DFRDB member.\n\n (4) CSC must pay to the Commissioner of Taxation the amount by which the ancillary benefit is reduced under subrule (2).\n\n (5) The application of these Rules in relation to a member or DFRDB member, and in relation to a benefit, is taken to be modified to the extent (if any) necessary to ensure that this rule is given effect.\n\n81C  Reduction of benefits—preserved benefits\n\n (1) This rule applies in relation to a person if:\n\n (a) CSC receives a release authority issued under section 131‑15 in Schedule 1 to the Taxation Administration Act 1953 in relation to the person; and\n\n (b) the release authority was issued for a reason other than a first home super saver determination that is made in relation to the person; and\n\n (c) the person has a preserved benefit retained in the Scheme.\n\n (2) CSC must:\n\n (a) if the person has an ancillary benefit and the amount stated in the release authority is equal to, or less than, the amount of the person’s ancillary benefit—reduce the person’s ancillary benefit by the amount stated in the release authority; or\n\n (b) if the person has an ancillary benefit and the amount stated in the release authority is more than the amount of the person’s ancillary benefit—do both of the following:\n\n (i) reduce the person’s ancillary benefit to nil;\n\n (ii) reduce (but not below nil) the person’s member benefit by the difference between the amount stated in the release authority and the amount of the person’s ancillary benefit before it was reduced under subparagraph (i); or\n\n (c) if the person does not have an ancillary benefit and the amount stated in the release authority is less than the amount of the person’s member benefit—reduce the person’s member benefit by the amount stated in the release authority; or\n\n (d) if the person does not have an ancillary benefit and the amount stated in the release authority is equal to, or more than, the amount of the person’s member benefit—reduce the person’s member benefit to nil.\n\n (3) CSC must pay to the Commissioner of Taxation the amount by which the ancillary benefit or member benefit is reduced under subrule (2).\n\n (4) The application of these Rules in relation to the person, and in relation to a benefit, is taken to be modified to the extent (if any) necessary to ensure that this rule is given effect.\n\n81D  Reduction of benefits—release authorities issued in relation to a first home super saver determination\n\n (1) This rule applies in relation to a person if:\n\n (a) CSC receives a release authority issued under section 131‑15 in Schedule 1 to the Taxation Administration Act 1953 in relation to the person; and\n\n (b) the release authority was issued in relation to a first home super saver determination that is made in relation to the person.\n\n (2) CSC must reduce one or both of the following benefits by an amount not exceeding the amount stated in the release authority:\n\n (a) the person’s ancillary benefit;\n\n (b) the person’s member benefit.\n\n (3) The reduction of the ancillary benefit under subrule (2) must occur after the amount of the ancillary benefit is reduced by the following amounts:\n\n (a) any surcharge deduction amount to be paid by the member or DFRDB member;\n\n (b) any amount required to be transferred because of a payment split that applies in relation to the member or DFRDB member.\n\n (4) CSC must only release from the benefits mentioned in subrule (2) contributions to those benefits that are eligible to be released under section 138‑35 in Schedule 1 to the Taxation Administration Act 1953.\n\n (5) CSC must pay to the Commissioner of Taxation the amount by which the ancillary benefit or member benefit is reduced under subrule (2).\n\n (6) The application of these Rules in relation to the person, and in relation to a benefit, is taken to be modified to the extent (if any) necessary to ensure that this rule is given effect.\n\n4  Item 1 of Schedule 1 to the Schedule\n\nInsert:\n\nfirst home super saver determination has the meaning given by subsection 138‑10(1) in Schedule 1 to the Taxation Administration Act 1953.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument maintains its original scope. It is a technical amendment to the Military Superannuation and Benefits Trust Deed specifically to implement release authority mechanisms required by tax law. The amendments do not expand the scheme's coverage or purpose beyond administering the existing military superannuation framework in compliance with taxation legislation."},"complexity_factors":["Multiple cross-references to the Taxation Administration Act 1953 (sections 131-15 and 138-35 in Schedule 1)","Conditional logic with multiple branches (4 separate scenarios in Rule 81C alone)","Technical superannuation terminology requiring external knowledge ('ancillary benefit', 'member benefit', 'preserved benefit', 'DFRDB member', 'surcharge deduction amount', 'payment split')","Nested sequencing rules (e.g., reductions must occur after surcharge deductions and payment splits)","Modification clauses stating the rules are 'taken to be modified to the extent necessary' — vague override language","Integration with existing scheme rules without fully restating them"],"plain_english_summary":"This instrument updates MSBS rules to deal with ATO release authorities, reorganising and clarifying how the fund must reduce members’ benefits when money is directed for tax or first-home withdrawals. It sets clear priority rules for which benefit components are reduced.\n\nIt affects current and former ADF members in MSBS and the Commonwealth Superannuation Corporation, ensuring CSC can comply with tax release orders while protecting members’ entitlements."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The instrument extends and clarifies the Trust Deed's treatment of Taxation Administration Act release authorities by inserting Rules 81B–81D that prescribe how CSC must reduce ancillary, member and preserved benefits, the order in which reductions occur (including interaction with surcharge deductions and payment splits), special handling for first home super saver determinations, and by inserting a definition of 'first home super saver determination' into Schedule 1. It also makes CSC liable to pay reduced amounts to the Commissioner of Taxation (see 81B(4), 81C(3), 81D(5))."},"complexity_factors":["Cross-reference to Taxation Administration Act release authorities (see rules 81B(1), 81C(1), 81D(1)) creates dependency on external statutory definitions and procedures.","Multiple benefit categories (ancillary benefit, member benefit, preserved benefit) with different reduction rules (rules 81B, 81C, 81D) increase branching logic.","Ordering and sequencing obligations (e.g. reductions after surcharge deductions and payment-split transfers: 81B(3), 81D(3)) introduce timing and calculation complexity for administrators.","Tiered reduction rules with several conditional paths (see 81C(2)(a)–(d)) require case-by-case application and careful bookkeeping.","Special eligibility constraint for first home super saver releases restricting which contributions may be released (81D(4)) references another provision (s138‑35 in Schedule 1 TAA).","Mandatory payment obligation to the Commissioner of Taxation for the reduced amounts (81B(4), 81C(3), 81D(5)) creates an operational cash-flow and remittance duty for CSC.","Modification clauses that alter application of existing Rules 'to the extent necessary' (81B(5), 81C(4), 81D(6)) grant limited legal flexibility but can complicate interpretation.","Inclusion of DFRDB members in rule application (81B(1)) broadens affected cohort and increases administrative scope."],"plain_english_summary":"This instrument amends the Military Superannuation and Benefits Trust Deed to set out how the Commonwealth Superannuation Corporation (CSC) must reduce members’ benefits when it receives Taxation Administration Act release authorities. It prescribes the order and limits for reducing ancillary, member and preserved benefits (including special rules for first home super saver determinations), and requires CSC to pay reduced amounts to the Commissioner of Taxation. It affects serving and former Defence members with superannuation balances."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/military-superannuation-and-benefits-amendment-trust-deed-instrument-2022","history":"/api/acts/military-superannuation-and-benefits-amendment-trust-deed-instrument-2022/history","analysis":"/api/acts/military-superannuation-and-benefits-amendment-trust-deed-instrument-2022/analysis","conflicts":"/api/acts/military-superannuation-and-benefits-amendment-trust-deed-instrument-2022/conflicts","importantCases":"/api/acts/military-superannuation-and-benefits-amendment-trust-deed-instrument-2022/important-cases","documents":"/api/acts/military-superannuation-and-benefits-amendment-trust-deed-instrument-2022/documents"}}