6Prescribed requirements for provision of superannuation benefits

#### 6 Prescribed requirements for provision of superannuation benefits (1) The prescribed requirements for the provision of superannuation benefits under a superannuation arrangement for the purposes of section 5 are: (a) the requirements that the Minister, by signed writing, determines; and (b) a requirement that procedures, satisfactory to the Minister, are in place for an employer that employs people for or in relation to whom the benefits are to be provided to make annual or other reports relating to the establishment and operation of the superannuation arrangement under which the benefits are provided. (1A) Despite subsection (1), the prescribed requirements for the provision of superannuation benefits under a superannuation arrangement have no effect to the extent (if any) that compliance with those requirements could result in: (a) an employer (within the meaning of the Superannuation Guarantee (Administration) Act 1992) becoming liable to pay superannuation guarantee charge; or (b) a Commonwealth Department (within the meaning of section 5 of the Superannuation Guarantee (Administration) Act 1992) becoming notionally liable to pay superannuation guarantee charge in accordance with subsection 5(2) of that Act; or (c) an untaxable Commonwealth authority (within the meaning of section 5 of the Superannuation Guarantee (Administration) Act 1992) becoming notionally liable to pay superannuation guarantee charge in accordance with subsection 5(2A) of that Act. (2) The requirements that the Minister may determine under paragraph (1)(a) may include requirements as to: (a) the classes or kinds of employers (to be determined, in particular, by reference to the nature of their operations) in respect of whom it is appropriate to allow superannuation benefits to be provided for or in relation to people employed by them; and (b) the maximum costs that may be incurred by an employer in providing the benefits. (3) The requirements that the Minister may determine under paragraph (1)(a) may be of general or specially limited application and may differ according to differences in circumstance. (4) Without limiting the generality of subsection (3), the Minister may determine under paragraph (1)(a) different requirements in relation to different classes of people employed, people employed under different laws or people employed by different employers or classes or kinds of employers. (5) The Minister may determine under paragraph (1)(a) a requirement in relation to all employers, or particular employers or classes or kinds of employers, that superannuation benefits for or in relation to all or any of the people employed by such an employer may only be provided by someone other than: (a) the employer concerned; or (b) a person who is associated in any way with the employer concerned (including, if the employer is a body corporate, another body corporate that is related to the first‑mentioned body corporate for the purposes of the Corporations Act 2001). (6) In this section (other than subsection (1A)): > employer means a person (including an Agency within the meaning of the Public Service Act 1999) that: (a) employs people under a relevant law; or (b) is a relevant body; and includes a person in respect of whom a declaration is in force under subsection 3(5).