Superannuation Industry (Supervision) Regulations 1994

Part 1—Preliminary

1.01 Name of Regulations

1.03 Interpretation

1.03A Lost member

1.03AA Defined benefit interest

1.03AAA Defined benefit fund

1.03AB Meaning of growth phase

1.03C Meaning of permanent incapacity

1.04 Prescribed matters (Act, s 10)

1.04AAAA Interdependency relationships (Act s 10A)

1.04AAA Modified meaning of member (Act s 15B)

1.04AA Self managed superannuation funds—persons not taken to be employees (Act s 17A(8))

Part 1A—Annuities and pensions

Division 1A.1

1.05A Interpretation

1.05 Meaning of annuity (Act, s 10)

1.05AA Limited period for full commutation of certain annuities

1.06 Meaning of pension (Act, s 10)

1.06A Standards for certain innovative superannuation income streams

1.06B Maximum commutation amount for certain innovative superannuation income streams

1.06C Limited period for full commutation of certain income streams

1.07 Periods when beneficiary may not receive benefits

1.07A Commutation of allocated annuities and pensions

1.07B Commutation of other annuities and pensions

1.07C Commutation of market linked income stream

1.07D Commutation of superannuation income stream

Division 1A.2—Operating standards

1.08 Restriction on factors for converting pensions

Part 2—Information for certain parties

Division 2.1—Introductory

2.01 Interpretation

2.02 Scope and application of this Part

2.03 Duties and requirements arising under this Part

2.04 Reasonable efforts are sufficient

2.05 Charges for information requested

Division 2.2—Information in connection with annual members’ meetings

2.08 Interpretation

2.09 Application

2.10 Information to be included with notice

2.11 How notice is to be given

Division 2.4—Information to be given for each reporting period

Subdivision 2.4.1—Preliminary

2.18 Application

Subdivision 2.4.3—Derivatives charge ratio

2.29 Specific requirements in particular cases

Division 2.5—Information on request

2.30 Application

2.31 Documents may be made available for inspection

2.32 Time for compliance

2.33 Specific requirements

Division 2.5A—Information about superannuation interest subject to payment split

2.36B Application

2.36C Information to be provided by trustee when interest becomes subject to payment split

2.36E Other information to be given by trustee—adverse effects on benefits

Part 3—Matters prescribed or specified in relation to public offer entities

3.01 Public offer superannuation fund—member of a prescribed class

3.04 Section 54 of the Act—prescribed percentages

3.04A Removal of trustee of public offer entity—s 60A(2) of the Act

3.05 Policy committees—sections 91, 92 and 93 of the Act

3.06 Policy committees—functions (paragraphs 91(3)(b), 92(3)(b) and 93(3)(b) of the Act)

3.07 Definition of policy committee in section 10 of the Act—matters specified for purposes of paragraph (a)

3.08 Policy committees—duties of trustee

3.09 Dissolution of policy committees

3.10 Commission and brokerage

3.11 Payment by trustee of a public offer entity of commission or brokerage

Part 3A—Matters prescribed or specified in relation to licensing of trustees and of groups of individual trustees

Division 3A.1—Classes of RSE licences

3A.01 Public offer entity licences.............................

3A.02 Non‑public offer entity licences

3A.03 Extended public offer entity licences

3A.03A Acting trustee licences

Division 3A.3—Applying for RSE licences

3A.05 Definitions

3A.06 Application fees

Part 3B—Superannuation data and payment matters

3B.01 Definitions

3B.02 Prescribed eligible superannuation entity for register

3B.03 Information to be given for register

Part 4—Management and trusteeship of superannuation entities

Division 4.1—Prescribed matters

4.01A Covenants in governing rules of superannuation entity—trustee’s determination and benchmarks

       4.01 Covenants in governing rules of superannuation entity—prescribed information and documents

4.02 Covenants in governing rules of self managed superannuation fund—beneficiary investment choice

4.02A Trustee subject to direction—registrable superannuation entity other than regulated superannuation fund with no more than 6 members

4.02AA Operating standard—direction on investment option to trustee of regulated superannuation fund with no more than 6 members

4.03 Trustee of employer‑sponsored fund—prescribed direction by employer‑sponsor or associate of employer sponsor

4.04 Governing rules of a superannuation entity—prescribed exercise of discretion by non‑trustee

4.05 Governing rules of a superannuation entity—prescribed circumstances of amendment

4.06 Removal of member representatives—prescribed circumstances

4.07 Removal of independent trustee or independent member—prescribed circumstances

Division 4.2—Operating standards

4.07C Definitions

4.07D Operating standard—permitted types of insurance

4.07E Operating standard—self‑insurance

4.08 Operating standard—voting rule where equal representation applies

4.08A Operating standard—member representation for certain regulated superannuation funds where a declaration under subsection 18(7) of the Act applies

4.09 Operating standard—investment strategy

4.09A Operating standard—money and other assets to be kept separate (self managed superannuation funds)

4.10 Operating standard—investment by non‑complying superannuation funds

4.10A Operating standard—ownership of units in a PST

4.11 Operating standard—investment by non‑complying approved deposit funds

4.11A Operating standard—acceptance of deposits by an approved deposit fund

4.12 Operating standard—acceptance by regulated superannuation and approved deposit funds of rollovers and transfers

4.13 Operating standard—lending to members of an approved deposit fund

Part 5—Benefit protection standards

Division 5.1—Preliminary

5.01 Interpretation

5.01A Operating standards—determination of costs and investment return

5.01B Trustee may provide greater protection than this Part requires

5.02 Determination of costs

5.02B Priority in deducting surcharge or instalment

5.02C Refund of costs

5.03 Investment returns

Division 5.2—Minimum benefits

5.04 Minimum benefits—regulated superannuation funds

    5.05 Mandated employer contributions—regulated superannuation funds

5.06 Certain benefits rolled over or transferred to regulated superannuation funds taken to be minimum benefits

5.06A Benefits rolled over or transferred from an RSA to regulated superannuation funds taken to be minimum benefits

5.06B Minimum benefits if new interest created, or benefits rolled over or transferred, under Division 7A.2

5.07 Minimum benefits—approved deposit funds

Division 5.3—Treatment of minimum benefits

5.08 How minimum benefits are to be treated

Part 6—Payment standards

Division 6.1—Introductory

Subdivision 6.1.1—General interpretation

6.01 Interpretation

6.01AA Meaning of non‑commutable allocated annuity

6.01AB Meaning of non‑commutable allocated pension

6.01A Meaning of terminal medical condition

6.01B Conditions of release for temporary residents

Subdivision 6.1.2—Preserved benefits

6.02 Preserved benefits in regulated superannuation funds—before 1 July 1999

6.03 Preserved benefits in regulated superannuation funds—on and after 1 July 1999

6.05 Preserved benefits in approved deposit funds

6.06 Effect of rollover or transfer on preserved benefits

Subdivision 6.1.3—Restricted non‑preserved benefits

6.07 Restricted non‑preserved benefits in regulated superannuation funds—before 1 July 1999

6.08 Restricted non‑preserved benefits in regulated superannuation funds—on and after 1 July 1999

6.09 Effect of rollover or transfer on restricted non‑preserved benefits

Subdivision 6.1.4—Unrestricted non‑preserved benefits

6.10 Unrestricted non‑preserved benefits—regulated superannuation funds

6.11 Unrestricted non‑preserved benefits—approved deposit funds

6.12 Movement of benefits between categories by satisfaction of conditions of release

6.13 Effect of rollover or transfer on unrestricted non‑preserved benefits

Subdivision 6.1.5—Miscellaneous

6.14 Indexation

6.15 Contributions and benefits taken to be preserved benefits

6.15A Certain benefits taken to be unrestricted non‑preserved benefits

6.16 Redistribution of member benefits within a fund in certain circumstances by operation of governing rules or action of trustee

6.16A When non‑preserved benefits may be reduced

Division 6.2—Payment of benefits

6.17 Restriction on payment

6.17A Payment of benefit on or after death of member (Act, s 59(1A))

6.17AA Payments prevented under Family Law Act 1975

  6.17B Duty to seek information

6.17C Payment and commutation of pension in breach of standards

6.17D Benefits to be paid as soon as practicable where member satisfies compassionate ground relating to coronavirus

Division 6.3—Cashing of benefits

Subdivision 6.3.1—Regulated superannuation funds

6.18 Voluntary cashing of preserved benefits in regulated superannuation funds

6.19 Voluntary cashing of restricted non‑preserved benefits in regulated superannuation funds

6.19A Release of benefits on compassionate grounds

6.19B Release of benefits on compassionate ground—coronavirus

6.20 Voluntary cashing of unrestricted non‑preserved benefits in regulated superannuation funds

6.20A Compulsory cashing of benefits in a regulated superannuation fund that is not an unfunded public sector superannuation scheme—temporary residents

6.20B Voluntary cashing of benefits in a regulated superannuation fund that is an unfunded public sector superannuation scheme—temporary residents

6.20C Cashing of benefits in a regulated superannuation fund—payment to Commissioner of Taxation

6.21 Compulsory cashing of benefits in regulated superannuation funds

6.22 Limitation on cashing of benefits in regulated superannuation funds in favour of persons other than members or their legal personal representatives

6.22A Priority in cashing benefits in certain cases—regulated superannuation funds

6.22B When benefits in regulated superannuation funds may be cashed in favour of persons except members

Subdivision 6.3.2—Approved deposit funds

6.23 Voluntary cashing of preserved benefits in approved deposit funds

6.24 Voluntary cashing of unrestricted non‑preserved benefits in approved deposit funds

6.24A Compulsory cashing of benefits in approved deposit funds—temporary residents

6.24B Cashing of benefits in approved deposit funds—payment to Commissioner of Taxation

6.25 Compulsory cashing of benefits in approved deposit funds

6.26 Limitation on cashing of benefits in approved deposit funds in favour of persons other than members or their legal personal representatives

6.27 Limitation on cashing benefits in approved deposit funds of less than $500

6.27A Priority in cashing benefits in certain cases—approved deposit funds

Division 6.4—General rules for rollover and transfer of benefits in regulated superannuation funds and approved deposit funds

6.27B Definition

6.28 Rollover—regulated superannuation funds and approved deposit funds

6.29 Transfer—funds

   Division 6.5—Compulsory rollover and transfer of superannuation benefits in regulated superannuation funds and approved deposit funds

6.30 Application

6.31 Definitions for Division 6.5

6.32 Superannuation data and payment matters

6.33 Request for rollover or transfer of withdrawal benefit

6.33A Action by receiving fund on receipt of request

6.33B Transferring fund must electronically receive request

6.33C Trustee may request information if not provided

6.33D Validation of member’s details by transferring fund

6.33E Verification of self managed superannuation fund and member’s details

6.34 Rollover or transfer of withdrawal benefit

6.34A Timeframes for rollovers and transfers

6.34B Member details for rollover or transfer

6.34C Receiving fund must electronically receive information and payment

6.34D Receiving fund must allocate amount to member

6.35 When a trustee may refuse to roll over or transfer an amount

6.36 Suspension or variation of obligation to roll over or transfer amounts by APRA

6.37 Suspension or variation of obligation to roll over or transfer amounts by APRA—application by trustee

6.38 Trustee’s obligations if APRA suspends or varies obligation to roll over or transfer amounts

Division 6.6—Additional standards for eligible rollover funds

6.39 Obligations of trustees

Division 6.7—Spouse contributions‑splitting amounts

6.40 Interpretation

6.41 Meaning of taxed splittable contribution, untaxed splittable contribution and untaxed splittable employer contribution

6.42 Meaning of splittable contribution

6.43 Application of Division 6.7

6.44 Application to roll over, transfer or allot an amount of contributions

6.45 Decision on application

6.46 Receiving spouse

Division 6.8—Conditions for the use of tax file numbers to facilitate consolidation or rollover

6.47 Definitions for Division 6.8

6.48 Conditions for use of tax file numbers

6.49 Consent to use beneficiary’s tax file number

6.50 Procedure for searching for amounts to facilitate consolidation by rollover

Part 6A—Portability forms

6A.01 Establishment of scheme

6A.02 Request to rollover or transfer withdrawal benefit

6A.03 Verification of data

  Part 7—Contribution and benefit accrual standards (regulated superannuation funds)

Division 7.1—General

7.01 Interpretation

7.02 Application of Division 7.1

7.03 Restriction on accepting contributions or granting benefit accruals

7.03A Acceptance of contributions—registrable superannuation entities

7.04 Acceptance of contributions—regulated superannuation funds

7.04A Acceptance of contributions—public offer superannuation funds

7.05 Accrual of benefits—defined benefit funds

Division 7.2—Contributions to be allocated to members

Subdivision 7.2.1—Superannuation data and payment matters

7.07 Superannuation data and payment matters

7.07AA Application

7.07A Initial registration of employee

7.07B Validation of initial registration information

7.07C Trustee may give membership or account number to Commissioner of Taxation

7.07D Invalid initial registration information

7.07E Employee details for contribution

7.07EA Employee details may be passed through default fund

7.07F Information and contributions sent electronically

7.07G Incomplete contribution information

7.07H Contributions to be allocated to member

Subdivision 7.2.2—Operating standards

7.07J Application

7.08 Contributions to be allocated to members

Division 7.3—Contributions to be allocated to members—certain other regulated superannuation funds

7.09 Application of Division 7.3

7.10 Operating standard

7.11 Contributions to be allocated to members

Part 7A—Superannuation interests subject to payment split

Division 7A.1—General

7A.01 Purpose of Part 7A

7A.01A Relevant condition of release

7A.02 Operating standards

7A.03 Trustee to give payment split notice

Division 7A.1A—Options for trustee in relation to interests

7A.03A Application of Division 7A.1A

7A.03B Trustee may create a new interest

7A.03C Request to retain a non‑member spouse interest

7A.03D Request to roll over or transfer benefits

7A.03E Request for lump sum payment

7A.03F Requirements for requests

7A.03G Giving effect to a request

7A.03H Trustee’s options if no request is received

  7A.03I Confirming that the non‑member spouse has an interest in the fund

7A.03J Rolling over or transferring the non‑member spouse’s interest

7A.03K Paying a lump sum

Division 7A.2—Options available for certain superannuation interests

7A.04 Application of Division 7A.2

7A.05 Request for new interest

7A.06 Request for transfer of benefits

7A.07 Request for lump sum payment

7A.08 Requirements for requests

7A.09 Giving effect to request

7A.10 Trustee options if no request received

7A.11 Creating a new interest

7A.12 Rolling over or transferring transferable benefits

7A.13 Paying a lump sum

Division 7A.3—Splittable payments—payment standards for non‑member spouse entitlements

7A.14 Application of Division 7A.3

7A.16 Preservation of non‑member spouse entitlements

7A.17 Payment of non‑member spouse entitlements from pension

7A.18 Cashing of non‑member spouse entitlements

Division 7A.4—Superannuation interest split under the Family Law (Superannuation) Regulations 2025

7A.19 Application

7A.20 Creating a new interest

7A.21 Rolling over or transferring benefits

7A.22 Paying an amount

Part 8—Financial reporting

8.01 Accounts—statement of financial position and financial statement

8.02 Accounts and statements that must be prepared

8.02A Period within which an auditor must be appointed

8.02B Asset must be valued at market value

8.03 Period within which audit report must be given

Part 9—Financial management of funds

Division 9.1—Introductory

9.01 Interpretation

Division 9.2—Financial position of funds

9.02 Application

9.02A Interpretation

9.03 Whether the financial position of a defined benefit fund may be about to become unsatisfactory—matters to consider

9.04 When the financial position of an entity is unsatisfactory

Division 9.2A—Size of defined benefit funds

9.04A Application

9.04B Sub‑funds to be treated as funds

9.04C Operating standard

9.04D Size of defined benefit funds

   Division 9.2B—Provision of defined benefit pensions

9.04E Definition for Division 9.2B

9.04F Application of Division 9.2B

9.04G Sub‑funds to be treated as funds

9.04H Operating standard

9.04I Provision of defined benefit pensions

Division 9.3—Funding and solvency of defined benefit funds

9.05 Application

9.06 Interpretation

9.07 Prescription of standards

9.08 Funding standard

9.09 Funding and solvency certificates—operating standard

9.10 Contents of funding and solvency certificates

9.11 Effective date of funding and solvency certificates

9.12 Period of effect of funding and solvency certificates

9.13 Effect of notifiable events on funding and solvency certificates

9.14 Further funding and solvency certificates to be obtained

9.15 Minimum benefit index

9.16 Non‑compliance with solvency requirement—technical insolvency

9.17 Technical insolvency—operating standard

9.18 Technical insolvency program—special funding and solvency certificate

9.19 Technical insolvency programs—procedure

Division 9.4—Winding‑up of defined benefit funds

9.20 Application

9.21 Interpretation

9.22 Prescription of standards

9.23 Winding‑up of defined benefit funds

9.24 Alternative programs approved by the Regulator

9.25 Winding‑up proceedings—priorities

Division 9.5—Actuarial standards relating to defined benefit funds that are self‑managed superannuation funds

9.26 Application

9.27 Interpretation

9.28 Prescription of standards

9.29 Actuarial investigation standard

9.29A Actuarial investigation standard—exemption

9.30 Actuarial reporting standard

9.31 Contents of actuarial report

Division 9.6—Solvency of accumulation funds

9.34 Application

9.35 Interpretation

9.36 Prescription of standards—accumulation funds

9.37 Accumulation funds solvency standard

9.38 Technical insolvency of accumulation funds—operating standard

9.39 Technical insolvency program for accumulation funds—procedure

Division 9.7—Winding‑up of accumulation funds

9.40 Application

         9.41 Interpretation

9.42 Prescription of standards—winding‑up of accumulation funds

9.43 Winding‑up of accumulation funds

9.44 Alternative programs approved by the Regulator for accumulation funds

9.45 Accumulation fund winding‑up proceedings—priorities

Part 9AA—Requirements relating to MySuper products

9.46 Notification—accrued default amount attributed to MySuper product

9.46A Notification—periodic statements

9.47 Other factors that may be used for a lifecycle MySuper product

9.48 Limitation imposed by governing rules

9.49 Opt‑out insurance for MySuper members cannot be obtained at reasonable cost

9.50 Capped fees and costs

9.51 Fee cap percentage

Part 9AB—Annual performance assessments etc.

Division 9AB.1—Preliminary

9AB.1 Definitions

9AB.2 Meaning of Part 6A product—trustee‑directed products

9AB.3 Meaning of lifecycle Part 6A product

9AB.4 Meaning of lifestage weight

9AB.4A Meaning of representative administration fees and expenses or RAFE

9AB.5 Meaning of strategic asset allocation

9AB.5A Meaning of index

9AB.6 Meaning of lookback period

9AB.7 Specified circumstances and provisions where multiple Part 6A products treated as one Part 6A product—subsection 60G(1) of Act

Division 9AB.2—Performance assessments

9AB.8 Period for making and giving annual performance assessment—paragraph 60C(4)(b) of Act

9AB.9 Specified classes of Part 6A product

9AB.10 Requirements for assessment

9AB.11 Meaning of actual return—standard Part 6A products

9AB.12 Meaning of actual return—lifecycle Part 6A products

9AB.13 Meaning of benchmark return—standard Part 6A products

9AB.14 Meaning of benchmark return—lifecycle Part 6A products

9AB.15 APRA’s determination of sequence of lifestages

9AB.16 Meaning of benchmark RAFE

9AB.17 Meaning of covered asset class, assumed index, assumed annual fee and assumed rate of tax

9AB.18 APRA’s determination of alternative assumptions—paragraphs 60D(7)(b) and (c) of Act

9AB.19 Requirements for notification of fail assessment—subsection 60E(6) of Act

9AB.20 Requirements for reopening determination—subsection 60F(4) of Act

    Division 9AB.3—Comparison rankings

9AB.21 Specified formula as basis for ranking Part 6A products—performance assessment met

9AB.22 Specified formula as basis for ranking Part 6A products—performance assessment not met

9AB.23 Net return ranking formula

9AB.24 Fee ranking formula

9AB.25 Specified methods for Part 6A ranking products—paragraph 60J(3)(b) of Act

Part 9AC—Duties of trustees and investment managers of superannuation entities

9AC.01 Fund information

Part 9A—Approved SMSF auditors

9A.01 Qualifications

9A.02 Relevant courses

9A.03 Practical experience

9A.04 Continuing professional development requirements

9A.05 Professional indemnity requirements

9A.06 Auditor independence requirements

9A.07 When fees must be paid

Part 10—Eligible rollover funds

10.01 Application for authority to operate eligible rollover fund

10.02 Payment of benefit to eligible rollover fund

Part 11—Information to be given to the Regulator and related matters

11.01 Definition

11.04 Prescribed information—regulated superannuation funds

11.05 Prescribed information—approved deposit funds

11.06 Prescribed information—PSTs

11.07 Operating standard—disclosure of certain information (funds other than self managed superannuation funds)

11.07AA Operating standard—disclosure of certain information (self managed superannuation funds)

11.07A Operating standard—disclosure on change of status

11.08 Operating standard—disclosure of successor fund transfer

Part 11A—Register to be kept by APRA

11A.01 Source of power for this Part

11A.02 Definition

11A.03 APRA must keep register

11A.04 Regulated superannuation funds

11A.05 Approved deposit funds

11A.06 PSTs

Part 12—Pre‑1 July 1988 funding credits and debits

12.01 Definitions

12.02 Pre‑1 July 88 funding amounts

12.03 Shortfall‑in‑assets amount—calculation

12.04 Estimation of net market value of fund assets

12.05 Value A of accrued benefits

   12.06 Value B of accrued benefits

12.07 Calculation of value A or B of accrued benefits

12.08 Date before which applications to be made

12.09 Application fees

12.10 Prescribed events for the purposes of paragraph 342(4)(a) of the Act

12.11 When and how APRA to be notified of prescribed events

12.12 Transfer of PJFCs—trustees of transferor funds

12.13 Transfer of PJFCs—trustees of transferee funds

12.14 Transfer of PJFCs—revocation of approval

12.15 Transfer of PJFCs—requirements to be satisfied

12.19 Actuaries to certify in relation to determinations

12.20 Substituted accounting periods

Part 12A—Trans‑Tasman retirement savings portability

Division 1—General

12A.01 Purpose of Part 12A

12A.02 Definitions for Part 12A

12A.03 Payments to which this Part applies

Division 2—New Zealand‑sourced amounts

12A.04 Application of Division 2

12A.05 Treatment of New Zealand‑sourced amounts

12A.06 Benefit protection standards

12A.07 Payment standards

12A.08 Contribution and benefit accrual standards

Division 3—Payment of amount to KiwiSaver scheme

12A.09 Application of Division 3

12A.10 Payment

Division 4—Conditions of release of benefits

12A.11 Application of Division 4

12A.12 Conditions of release

Part 13—Miscellaneous

Division 13.1A—Transitional arrangements arising out of the Superannuation Legislation Amendment Act (No. 3) 1999

13.10A Transitional arrangement—preserved OSS Act provisions

13.10B Outstanding annual returns

13.10C Outstanding amounts

13.10D Certain annual returns and amounts for 1999‑2000 year of income

Division 13.2—Various operating standards

13.11 Interpretation

13.12 Assignments of superannuation interests

13.13 Charges over a member’s benefits

13.14 Charges over assets of funds

13.15 Restrictions on the standards

13.15A Charges in relation to certain derivatives contracts

13.16 Accrued benefits—restriction on alteration

13.17 Approved deposit funds—restrictions on loans and investments

   13.17A Public offer superannuation funds—restrictions on loans and investments

13.17AA Rules for certain investments by funds in related bodies corporate

13.17C Funds that cease to be eligible rollover funds must maintain entitlements

13.17D Cooperation with AFCA

Division 13.3—Various prescribed matters

13.18 Sole purpose test—specified age

13.18AA Self managed superannuation funds—investment in collectables and personal use assets

13.18A Conditional offer of goods or services—exemptions

13.19 Custodians of superannuation entities—specified amounts

13.20 Advertisement of scheme for winding‑up or dissolution of superannuation entity

13.21 Report of inspector—prescribed agencies

13.22 Statements made at an examination—manner of authentication

Division 13.3A—In‑house assets of superannuation funds

13.22A Definitions for Division 13.3A

13.22B Assets held at commencement of Division 13.3A (Act s 71)

13.22C Assets acquired after commencement of Division 13.3A (Act s 71)

13.22D When regulations 13.22B and 13.22C cease to apply to assets

Division 13.5—Reconsideration and review of decisions

13.24 Notice of reviewable decisions and reasons for decisions

13.25 Reconsideration of certain decisions

13.26 Review by Administrative Review Tribunal of reconsidered decisions

Part 14—Transitional arrangements

Division 14.1—Transitional arrangements arising out of Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012

14.01 Definition

14.02 Applications before 1 July 2013 as an approved SMSF auditor

Division 14.2—Transitional arrangements arising out of Superannuation Industry (Supervision) Amendment Regulation 2013 (No. 1)

14.03 Arrangements

Division 14.3—Transitional arrangements arising out of the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013

14.04 Arrangements

Division 14.4—Transitional arrangements arising out of the Superannuation Laws Amendment (2014 Measures No. 1) Regulation 2014

14.05 Arrangements

Division 14.5—Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Regulation 2014

14.06 Arrangements

   Division 14.6—Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (Release Conditions for Non‑concessional Contributions) Regulation 2015

14.07 Arrangements

Division 14.7—Transitional arrangements arising out of the Treasury Laws Amendment (2016 Measures No. 1) Regulation 2016

14.08 Arrangements

Division 14.8—Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016

14.09 Arrangements

Division 14.9—Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016

14.10 Arrangements

Division 14.11—Transitional arrangements arising out of the Financial System Legislation Amendment (Resilience and Collateral Protection) Regulation 2016

14.12 Arrangements

Division 14.13—Transitional arrangements arising out of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017

14.13 Arrangements

Division 14.14—Transitional arrangements arising out of the Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017

14.14 Arrangements

Division 14.15—Transitional arrangements arising out of the Treasury Laws Amendment (Putting Consumers First—Establishment of the Australian Financial Complaints Authority) Regulations 2018

14.15 Arrangements relating to membership of existing external dispute resolution schemes

14.16 Arrangements relating internal dispute resolution

Division 14.16—Transitional arrangements arising out of the Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2018

14.16A Arrangements relating to release of superannuation on compassionate grounds

Division 14.17—Transitional arrangements arising out of the Treasury Laws Amendment (2018 Measures No. 2) Regulations 2018

14.17 Arrangements

Division 14.18—Transitional arrangements arising out of the Treasury Laws Amendment (Work Test Exemption) Regulations 2018

14.18 Arrangements

  Division 14.19—Transitional arrangements arising out of the Treasury Laws Amendment (Protecting Your Superannuation Package) Regulations 2019

14.19 Arrangements relating to when a trustee may refuse to roll over or transfer an amount

Division 14.20—Transitional arrangements arising out of the Treasury Laws Amendment (AFCA Cooperation) Regulations 2019

14.20 Arrangements

Division 14.21—Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019

14.21 Arrangements

Division 14.22—Transitional arrangements arising out of the Superannuation Legislation Amendment (2020 Measures No. 1) Regulations 2020

14.22 Arrangements

Division 14.23—Transitional arrangements arising out of the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021

14.23 Arrangements

Division 14.25—Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020

14.26 Arrangements

Division 14.26—Transitional arrangements arising out of the Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2021

14.27 Arrangements

Division 14.27—Transitional arrangements arising out of the Treasury Laws Amendment (Your Future, Your Super—Addressing Underperformance in Superannuation) Regulations 2021

14.28 Arrangements

Division 14.29—Transitional arrangements arising out of the Superannuation Industry (Supervision) Amendment (Your Future, Your Super—Improving Accountability and Member Outcomes) Regulations 2021

14.30 Annual members’ meetings

14.31 Use of goods or services to influence employers

Division 14.30—Transitional arrangements arising out of the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022

14.32 Arrangements

Division 14.32—Transitional arrangements arising out of the Superannuation Legislation Amendment (Broadening Contribution Rules) Regulations 2022

14.34 Arrangements

  Division 14.33—Transitional arrangements arising out of the Treasury Laws Amendment (Military Superannuation Benefits) Regulations 2023

14.35 Arrangements

Division 14.34—Transitional arrangements arising out of the Superannuation Industry (Supervision) Amendment (Your Future, Your Super—Addressing Underperformance in Superannuation) Regulations 2023

14.36 Arrangements

Division 14.35—Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2024

14.37 Amendment made by the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2024

Division 14.36—Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 2) Regulations 2024

14.38 Amendments made by the Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 2) Regulations 2024

Division 14.37—Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2025

14.39 Amendments made by the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2025

 Part 1—Preliminary

1.01  Name of Regulations

  These Regulations are the Superannuation Industry (Supervision) Regulations 1994.

1.03  Interpretation

 (1) In these regulations, unless the contrary intention appears: