5Restrictions upon provision of superannuation

#### 5 Restrictions upon provision of superannuation (1) Where a person other than an overseas employee is employed under a relevant law, superannuation benefits for or in relation to the person must not be provided under that law or any other relevant law or under terms and conditions of employment determined under any such law unless: (b) a relevant law expressly provides for their provision; or (c) a relevant law allows their provision and they satisfy the relevant prescribed requirements for the provision of superannuation benefits under a superannuation arrangement. (2) Where a person other than an overseas employee is employed by a relevant body, that body must not provide, or arrange for the provision of, superannuation benefits for or in relation to the person unless: (a) their provision is permitted under subsection (1); or (c) the body has power to provide them and they satisfy the relevant prescribed requirements for the provision of superannuation benefits under a superannuation arrangement. (3) Where superannuation benefits may be provided to a person to whom subsection (1) or (2) applies without contravention of that subsection, those benefits may be provided under: (a) a superannuation arrangement that will provide benefits only for, or in relation to, such persons; or (b) an existing or proposed superannuation arrangement that will also provide superannuation benefits for, or in relation to, persons other than such persons. (6) Where a superannuation arrangement purports to provide, in contravention of subsection (1) or (2), superannuation benefits for or in relation to persons who are, or who include persons who are, employed under a relevant law or by a relevant body, that arrangement has no force or effect, or no force or effect in its purported application in respect of persons so employed. (7) Subsection (1) or (11) is not to be taken to prevent the provision of superannuation benefits under a superannuation arrangement that had been established or put into effect before, and was in operation on, 24 April 1978. (8) Subsection (2) or (11) is not to be taken to prevent the provision of superannuation benefits by, or arranged for by, a relevant body under a superannuation arrangement: (a) that had been established or put into effect, before, and was in operation when, the body became a relevant body; or (b) that is established or put into effect before, and is in operation when, the body becomes a relevant body. (9) Subsection (8) does not apply to a superannuation arrangement: (a) that had been established or put into effect on or after 24 April 1978 and before 14 December 1988, in contravention of section 167A of the Superannuation Act 1976; or (b) that had been established or put into effect on or after 14 December 1988 and before the commencement of this section, in contravention of Part XA of the Superannuation Act 1976; or (c) that is established or put into effect after the commencement of this section, in contravention of this Act. (10) An amendment of a superannuation arrangement referred to in subsection (7) or (8), being an arrangement that provides superannuation benefits solely for or in relation to persons who are referred to in subsection (1) or (2), has no force or effect unless the provision of superannuation benefits under the arrangement as amended would satisfy the relevant prescribed requirements. (11) Without limiting the effect of subsection (6) or (10), superannuation benefits for or in relation to a person must not be provided under a superannuation arrangement, or under an amendment of a superannuation arrangement, that has no force or effect because of that subsection.