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
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:
1997 Tax Act means the Income Tax Assessment Act 1997.
access amount, at a particular time (the access time) for a benefit supported by a superannuation interest (within the meaning of the 1997 Tax Act), means the sum of:
(a) the maximum amount payable if the benefit were commuted on the retirement phase start day for the benefit, as determined by the contract or rules for the provision of the benefit; and
(b) any instalments paid for the benefit after the retirement phase start day for the benefit and before the access time.
account‑based annuity means an annuity provided under a contract that:
(a) is described in paragraph 1.05(11A)(a); and
(b) meets the standards of subregulation 1.05(11A).
account‑based pension means a pension that is provided in accordance with the rules of a fund that: