{"id":"F2024L00131","name":"Taxation Administration (Meaning of End Benefit) Instrument 2024","slug":"taxation-administration-meaning-of-end-benefit-instrument-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442264,"registerId":"F2024L00131-fast-fetch-1775957315538","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration (Meaning of End Benefit) Instrument 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth coat of arms of Australia](image.001.jpeg)\n\n \n\nTaxation Administration (Meaning of End Benefit) Instrument 2024\n\nI, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following instrument.\n\nDated   1 February 2024\n\n \n\nStephen Jones\n\nAssistant Treasurer  Minister for Financial Services\n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1  Name \n\n2  Commencement\n\n3  Authority\n\n4  Schedules\n\n5  Definitions\n\nPart 2—Meaning of end benefit\n\n6  Specified superannuation benefits that are not end benefits\n\nSchedule 1—Repeals\n\nTaxation Administration Act 1953 (Meaning of End Benefit) Instrument 2013\n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Taxation Administration (Meaning of End Benefit) Instrument 2024.\n\n2  Commencement\n\n (1) Each provision of 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The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 Taxation Administration Act 1953.\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\n5  Definitions\n\nNote: Expressions have the same meaning in this instrument as in the Taxation Administration Act 1953 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003.\n\n  In this instrument:\n\nend benefit has the meaning given by the Income Tax Assessment Act 1997.\n\nfamily law superannuation payment has the meaning given by the Income Tax Assessment Act 1997.\n\nsuperannuation benefit has the meaning given by the Income Tax Assessment Act 1997.\n\nthe Act means the Taxation Administration Act 1953.\n\nPart 2—Meaning of end benefit\n\n6  Specified superannuation benefits that are not end benefits\n\n  Under subsection 133-130(2) in Schedule 1 to the Act, all of the following superannuation benefits are specified for the purposes of paragraph 133‑130(1)(d) in Schedule 1 to the Act:\n\n (a) family law superannuation payment.\n\nNote: A superannuation benefit specified for the purposes of paragraph 133‑130(1)(d) in Schedule 1 to the Act is excluded from being an end benefit.\n\nSchedule 1—Repeals\n\nTaxation Administration Act 1953 (Meaning of End Benefit) Instrument 2013\n\nThe whole of the instrument\n\nRepeal the instrument.\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow purpose: specifying which superannuation benefits are excluded from the definition of \"end benefit\" for tax integrity purposes. The 2024 version simply updates the 2013 instrument without expanding scope."},"complexity_factors":["Very short instrument (only 6 substantive sections plus a repeal schedule)","Only 4 defined terms, all referencing external legislation rather than creating new definitions","Single operative provision (section 6) with straightforward exclusion","No nested conditions, exceptions, or cross-referencing beyond basic statutory references","Essentially a one-line substantive rule wrapped in standard legislative machinery"],"plain_english_summary":"This instrument clarifies that superannuation payments made under family law property settlements or court orders are not treated as taxable \"end benefits,\" so splitting super on separation won’t automatically trigger end‑benefit tax consequences. It replaces the prior 2013 instrument.\n\nIt affects separating couples, family lawyers and superannuation funds by protecting transferred superannuation from being treated as a cashed‑out benefit, preserving its tax‑preferred retirement treatment."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument replaces the earlier 2013 Meaning of End Benefit instrument (Schedule 1) and explicitly specifies that family law superannuation payments are not 'end benefits' for the purposes of paragraph 133‑130(1)(d) in Schedule 1 to the Taxation Administration Act 1953 (Part 2, section 6). This narrows/clarifies the list of specified non‑end benefits and alters how ATO and super funds must treat those payments."},"complexity_factors":["Short, single-purpose instrument but relies on external definitions (end benefit; family law superannuation payment; superannuation benefit) in the Income Tax Assessment Act 1997 (Definitions clause).","Legal effect created by cross-reference to Schedule 1, paragraph 133‑130(1)(d) and subsection 133‑130(2) of the Taxation Administration Act 1953 — requires checking those provisions to see full consequences (Part 2, section 6).","Full repeal of the prior 2013 instrument (Schedule 1) changes the baseline regulatory text against which administrators must operate.","Simple commencement rule (the day after registration) but timing can affect ongoing transactions and reporting obligations (Part 1, section 2).","Operational impact concentrated on ATO, superannuation funds and individuals subject to family law splitting — modest legal drafting complexity but non‑trivial compliance/administration effects (Part 2, section 6)."],"plain_english_summary":"**This instrument designates family law superannuation payments as not being 'end benefits' under the Taxation Administration Act 1953 and repeals the 2013 Meaning of End Benefit instrument.**\n\nThat changes how the ATO and super funds treat and report those payments and affects people receiving or splitting superannuation under family law because those amounts are excluded from the end‑benefit rules."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-meaning-of-end-benefit-instrument-2024","history":"/api/acts/taxation-administration-meaning-of-end-benefit-instrument-2024/history","analysis":"/api/acts/taxation-administration-meaning-of-end-benefit-instrument-2024/analysis","conflicts":"/api/acts/taxation-administration-meaning-of-end-benefit-instrument-2024/conflicts","importantCases":"/api/acts/taxation-administration-meaning-of-end-benefit-instrument-2024/important-cases","documents":"/api/acts/taxation-administration-meaning-of-end-benefit-instrument-2024/documents"}}