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Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021
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This Standard does not apply to:
(a) an APRA-regulated superannuation entity in relation to a closed product.
(b) a rollover or transfer from a regulated superannuation fund or approved deposit fund if, when the transaction occurs, the superannuation entity is non-complying.
(c) a trustee of a regulated superannuation fund or approved deposit fund that has received a release authority issued on or after 31 March 2021 by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953 outside of this Standard.