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

14.26  Arrangements

The amendment made by item 66 of Schedule 1 to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020 applies on and after 25 March 2020.

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

14.27  Arrangements

The amendments of regulation 5.04 and Divisions 7.2 and 7.3 made by Part 2 of Schedule 1 to the Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2021 apply in relation to any contribution received on or after 1 July 2021.

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

The amendments made by Schedule 1 to the Treasury Laws Amendment (Your Future, Your Super—Addressing Underperformance in Superannuation) Regulations 2021 apply:

(a) in relation to MySuper products—on and after 1 July 2021; and

(b) in relation to other Part 6A products—on and after 1 July 2023.

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

The amendments made by Schedule 1 to the Superannuation Industry (Supervision) Amendment (Your Future, Your Super—Improving Accountability and Member Outcomes) Regulations 2021 apply in relation to each year of income that ends on or after the commencement of that Schedule.

14.31  Use of goods or services to influence employers

The amendments made by Schedule 2 to the Superannuation Industry (Supervision) Amendment (Your Future, Your Super—Improving Accountability and Member Outcomes) Regulations 2021 apply where any of the following occur on or after the day on which that Schedule commences:

(a) a trustee of a regulated superannuation fund, or an associate of a trustee of a regulated superannuation fund:

(i) supplies, or offers to supply, goods or services to a person, or a relative or associate of a person; or

(ii) supplies, or offers to supply, goods or services to a person, or a relative or associate of a person, at a particular price; or

(iii) gives or allows, or offers to give or allow, a discount, allowance, rebate or credit in relation to the supply, or the proposed supply, of goods or services to a person, or a relative or associate of a person;