{"id":"F2007L04697","name":"Superannuation Industry (Supervision) Act approval of provision of benefits (No. 1) 2007","slug":"superannuation-industry-supervision-act-approval-of-provision-of-benefits-no-1-2007","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":71147,"registerId":"commonwealth-F2007L04697-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Industry (Supervision) Act approval of provision of benefits (No. 1) 2007","content":"Superannuation Industry (Supervision) Act approval of provision of benefits (No.1) 2007\n\nI, Raelene Vivian, Deputy Commissioner of Taxation, make this determination under subparagraph 62(1)(b)(v) of the Superannuation Industry (Supervision) Act 1993 and under subsection 33(3) of the Acts Interpretation Act 1901\n\nRaelene Vivian\n\nDeputy Commissioner of Taxation\n\nDated: 6 December 2007\n\n1.  Name of Determination\n\nThis determination is the Superannuation Industry (Supervision) Act approval of provision of benefits (No.1) 2007.\n\n2. Commencement\n\nThis instrument comes into force from the day after registration on the Federal Register of Legislative Instruments.\n\n3. What this Instrument does\n\n1.  The provision of benefits for or in respect of each member of the fund which Part 6 of the Superannuation Industry (Supervision) Regulations 1994.\n\n(a) permits to be paid (by being cashed, rolled over or transferred); or\n\n(b) requires to be paid;\n\nwhen, to the extent that, and to the persons to whom, the fund is permitted or required under Part 6 to pay them.\n\n2. The provision of benefits referred to in paragraph 1 includes:\n\n(a) provision pursuant to Part 6 of the Superannuation Industry (Supervision) Regulations 1994 as modified by the Australian Taxation Office under section 332 of the Superannuation Industry (Supervision) Act 1993; and\n\n(b) provision pursuant to Part 6 of the Superannuation Industry (Supervision) Regulations 1994 where the provision of the benefit is facilitated by an exemption made by the Australian Taxation Office under section 328 of the Superannuation Industry (Supervision) Act 1993.","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a standard administrative determination that performs its intended function: providing ATO approval for benefit payments under the SIS Act. It has not expanded beyond its original purpose of authorising compliant superannuation benefit payments."},"complexity_factors":["Short instrument (only 3 operative sections)","Heavy reliance on external references (Part 6 of SIS Regulations, sections 328 and 332 of SIS Act)","No defined terms section - terms take meaning from parent legislation","Simple conditional structure (approval granted subject to compliance with Part 6)","Limited substantive content - essentially a blanket approval for compliant payments"],"plain_english_summary":"This ATO determination formally authorises superannuation funds to pay, roll over or transfer member benefits where those payments are permitted under Part 6 of the SIS Regulations. It affects super funds and their members by providing the legal permission required for such benefit distributions, including cases where the ATO has modified rules or granted exemptions to enable a payment. Without it, otherwise-permitted payments could breach the law."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not widen or narrow who may receive benefits under Part 6; it formally records ATO approval of those payments and expressly includes payments arising from ATO modifications (s332) or exemptions (s328), so it clarifies and confirms scope rather than changing it."},"complexity_factors":["Narrow, specific administrative purpose: approves payments under an existing regulatory regime (Part 6 of the SIS Regulations).","Cross-references to other statutory powers: relies on ATO modification and exemption powers (s332 and s328 of the SIS Act).","Low operational change: does not create new entitlements or obligations for members beyond existing regulations.","Dependence on external texts: understanding requires reading Part 6 of the Regulations and the referenced SIS Act provisions.","Administrative discretion: made by the Deputy Commissioner of Taxation under statutory delegation (subpara.62(1)(b)(v) and Acts Interpretation Act s33(3)), so legal effect depends on exercise of those powers."],"plain_english_summary":"This determination by the Deputy Commissioner of Taxation formally approves the provision of superannuation benefits that a fund is permitted or required to pay under Part 6 of the SIS Regulations (paid by cashing, rollover or transfer). It also confirms those payments remain approved where Part 6 has been modified by the ATO (s332) or facilitated by an ATO exemption (s328). Affects trustees, funds and members; funds remain the payers and may rely on ATO approval when making payments."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-industry-supervision-act-approval-of-provision-of-benefits-no-1-2007","history":"/api/acts/superannuation-industry-supervision-act-approval-of-provision-of-benefits-no-1-2007/history","analysis":"/api/acts/superannuation-industry-supervision-act-approval-of-provision-of-benefits-no-1-2007/analysis","conflicts":"/api/acts/superannuation-industry-supervision-act-approval-of-provision-of-benefits-no-1-2007/conflicts","importantCases":"/api/acts/superannuation-industry-supervision-act-approval-of-provision-of-benefits-no-1-2007/important-cases","documents":"/api/acts/superannuation-industry-supervision-act-approval-of-provision-of-benefits-no-1-2007/documents"}}