{"id":"F1997B02616","name":"Superannuation (CSS) Unclaimed Money Regulations","slug":"superannuation-css-unclaimed-money-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"99 of 1997","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29602,"registerId":"commonwealth-F1997B02616-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Unclaimed Money Regulations","content":"Statutory Rules 1997 No. 991\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nSuperannuation (CSS) Unclaimed Money Regulations\n\nI, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Superannuation Act 1976.\n\nDated 30 April 1997.\n\nWILLIAM DEANE\n\nGovernor-General\n\nBy His Excellency’s Command,\n\nJOHN FAHEY\n\nMinister for Finance\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. These Regulations may be cited as the Superannuation (CSS) Unclaimed Money Regulations.\n\nCommencement\n\n2. These Regulations commence on 1 July 1997.\n\nInterpretation\n\n3. In these Regulations:\n\n> “the Act” means the Superannuation Act 1976.\n\nPayment of unclaimed money to Commissioner of Taxation\n\n4. If:\n\n(a) subsection 158A (1) of the Act applies in relation to a benefit that is payable to a person; and\n\n(b) the amount of the benefit is unclaimed money within the meaning of section 225 of the SIS Act and required to be paid to the Commissioner of Taxation under that section;\n\nthe Board must comply with the requirement.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 7 May 1997.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1880},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations maintain their original narrow, technical purpose of establishing the mechanism for transferring unclaimed CSS benefits to the Commissioner of Taxation when specific statutory conditions under the Superannuation Act 1976 and SIS Act are satisfied."},"complexity_factors":["Only 4 sections with minimal substantive content","Single defined term ('the Act') in the interpretation section","Straightforward conditional structure requiring only two cumulative conditions to trigger the obligation","Reliance on external legislative references (Superannuation Act 1976 and SIS Act) for key definitions rather than defining terms locally"],"plain_english_summary":"These regulations require the Commonwealth Superannuation Scheme (CSS) Board to transfer unclaimed CSS benefits to the Australian Taxation Office when those amounts meet the statutory test for “unclaimed money.” It affects former Commonwealth public servants with unclaimed CSS entitlements, the CSS Board, and the Commissioner of Taxation, and aims to protect and reunite lost superannuation with members or their beneficiaries via the ATO’s central register."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-unclaimed-money-regulations","history":"/api/acts/superannuation-css-unclaimed-money-regulations/history","analysis":"/api/acts/superannuation-css-unclaimed-money-regulations/analysis","conflicts":"/api/acts/superannuation-css-unclaimed-money-regulations/conflicts","importantCases":"/api/acts/superannuation-css-unclaimed-money-regulations/important-cases","documents":"/api/acts/superannuation-css-unclaimed-money-regulations/documents"}}