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Superannuation Industry (Supervision) Regulations 1994
Div 141—Transitional arrangements arising out of Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012
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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: