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Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021
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Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021
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Turn the raw legal text into a practical explanation grounded in Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021.
Omit subclause 4(a)
Insert: trustees of APRA-regulated superannuation entities;
Subclause 4(b), omit all
Substitute:
(b) trustees of self-managed superannuation funds (SMSFs) except in relation to:
(i) receiving contributions from employers that are related parties of the SMSF; and
(ii) information or payments required under the Superannuation (Unclaimed Money and Lost Members) Act 1999.