Superannuation (PSSAP) Approved Authority Exclusion Declaration 2005

The instrument is short and conceptually narrow. It operates by specification and exclusion rather than by creating new regulatory regimes. The primary concepts within the text are the declaratory mechanism (an exclusion declaration), the notion of "approved authority" as a cross-reference, and the list of named entities placed into the excluded category.

• Declaration as a tool: The legislative device used is a declaration made under paragraph 8(2)(b) of the Superannuation Act 2005. The instrument invokes the 2005 Act as the enabling statute and performs the single legal operation of specifying certain authorities or bodies for the purposes of that paragraph. The enabling provision is referred to at the head of the instrument and is the legal basis for the specification (see the instrument heading and s 4(1)).

• Cross-reference definition: "Approved authority" is not redefined within this Declaration; instead s 3 supplies a cross-reference: "approved authority has the same meaning as in the 2005 Act." This keeps the instrument tightly coupled to the 2005 Act; any change in the 2005 Act’s definition of "approved authority" will affect the meaning of the term within this declaration without amendment to the declaration itself (subject to usual statutory interpretation rules). The instrument also defines "2005 Act" to mean the Superannuation Act 2005 (s 3).

• Specification and exclusion: Section 4(1) is the operative clause: it states that an authority or body listed in Schedule 1 is "specified for the purposes of paragraph 8 (2) (b) of the 2005 Act and therefore is not an approved authority for the purposes of the 2005 Act." The mechanism used is specification in Schedule 1; listing in that Schedule triggers the exclusion.

• Schedule as listing device: Schedule 1 contains the names of the authorities and bodies. The Schedule is arranged under a heading "Australian Capital Territory" followed by a list of organisations, some of which are national bodies or state-based organisations. Each entry is the exact legal name of the entity as recorded in the instrument, in some cases including Australian Company Numbers (ACNs) where provided.

• Compilation metadata and amendment history: The instrument is presented as a compilation showing the text "as amended and in force on 6 March 2025" (compilation date). Endnotes to the compilation explain that the compilation includes amendments and identify the amendment instruments by registration numbers and commencement dates (Endnote 3 and Endnote 4). The endnotes also explain that editorial changes under the Legislation Act 2003 may have been made and that any uncommenced amendments are not reflected in the compiled text.

Because the Declaration only reclassifies entities under the 2005 Act, it does not itself set out rights, duties, penalties or enforcement mechanisms. The main practical concept to understand is that the legal category "approved authority" within the Superannuation Act 2005 is being narrowed by removing the listed entities; what follows from that narrowing must be examined within the 2005 Act itself. The instrument therefore functions as an administrative classification instrument, done by legislative declaration and recorded in Schedule 1.

Directly affected parties are the entities named in Schedule 1 and any person or body whose statutory rights, obligations or entitlements under the Superannuation Act 2005 depend upon whether an entity is an "approved authority." The instrument operates by changing the legal status of the named bodies in respect of the 2005 Act: s 4(1) expressly states that each authority or body listed in Schedule 1 "is not an approved authority for the purposes of the 2005 Act." Since "approved authority" is defined by reference to the 2005 Act (s 3), the set of affected stakeholders extends to any legal or regulatory provisions of the 2005 Act that invoke that term.

The Schedule lists the particular organisations. As recorded in Schedule 1, the named entities are:

• Aboriginal Hostels Limited
• Adelaide Symphony Orchestra Pty Ltd (ACN 079 016 738)
• Australian Fisheries Management Authority
• Calvary Health Care ACT Limited
• Health Services Australia Limited (ACN 078934791)
• Melbourne Symphony Orchestra Pty Ltd (ACN 078 925 658)
• Queensland Symphony Orchestra Pty Ltd (ACN 094 916 444)
• Sport Integrity Australia
• Sydney Symphony Orchestra Holdings Pty Limited (ACN 072 864 067)
• Tasmanian Symphony Orchestra Pty Limited (ACN 088 230 184)
• West Australian Symphony Orchestra Pty Ltd (ACN 081 230 284)

Those bodies are directly impacted by the exclusion: the instrument records their names and, for some, ACNs, which means the legal instrument is identifying precise corporate or statutory entities for the purpose of exclusion. The instrument does not provide any transitional arrangements or savings; it simply states the specification and exclusion in s 4(1).

Indirectly affected groups include trustees, members, employees, contractors and pension or superannuation administrators whose rights or obligations under the 2005 Act might differ depending on whether an entity qualifies as an "approved authority." Because the declaration changes a legal label used in the 2005 Act, any statutory treatments, entitlements, contribution or membership rules, reporting obligations or other provisions in the 2005 Act that rely on the "approved authority" label will fall to be interpreted and applied with the named entities excluded. The compilation endnotes make clear that the Declaration has been amended several times and that users should consult the Register for any uncommenced amendments; consequently, persons affected must confirm the instrument’s current form and its interplay with the 2005 Act at the relevant time (compilation note and Endnote 3).

Administrators of the Superannuation Act 2005 and other government officials who must determine eligibility or status under the 2005 Act are also affected, because the instrument instructs them which entities are excluded for the statutory purpose. The Declaration provides a ready-made list that those officials can apply when answering whether a particular body is an "approved authority." The instrument therefore shifts decision-making from an ad-hoc determination to a schedule-based exclusion that officials can apply mechanically, subject to any interpretative questions about the Schedule entries.

Finally, because the instrument is a public legislative declaration, lawyers, accountants, compliance officers and journalists who advise or report on entities’ superannuation status will be affected in the sense that they must incorporate the exclusion into statutory analyses involving the 2005 Act. The instrument itself provides the names, the operative clause (s 4(1)) and the compilation and amendment references that analysts must use to determine current applicability.

This Declaration does not create new duties or confer affirmative rights. Its operative effect is classificatory: it specifies certain authorities and bodies for the purpose of paragraph 8(2)(b) of the Superannuation Act 2005 and thereby excludes those entities from being an "approved authority" under the 2005 Act (s 4(1)). The instrument therefore produces a change in legal status, not a set of new statutory obligations or enforceable rights written into the Declaration itself.

Consequently, the key "duties and rights" to observe arise from two sources: (a) the immediate legal consequence that the named entities are not "approved authorities" under the 2005 Act, and (b) the downstream consequences that the Superannuation Act 2005 attaches to being, or not being, an approved authority. The Declaration itself is silent on the substantive downstream consequences; it simply specifies the list. Therefore, to determine specific duties or rights affected (for example, eligibility to participate in certain schemes, contribution responsibilities, access to benefits, reporting obligations, or trustee liabilities), one must consult the Superannuation Act 2005 and any subsidiary instruments that use the "approved authority" concept. The Declaration supplies the input (classification) to those other provisions.

Within the text of the Declaration itself the only explicit "right" or definitional provision is in s 3, which states that "approved authority has the same meaning as in the 2005 Act." That provision ties the Declaration to the substantive statutory regime in the 2005 Act. The only operative duty it imposes is an administrative one on the enacting authority to maintain the Schedule and follow the legal process for amending it, as reflected by the instrument’s own amendment history recorded in the endnotes: the Schedule has been amended by subsequent amendment declarations in 2006, 2008, 2009 and 2025 (Endnote 3 and Endnote 4). The instrument therefore sets a precedent for future administrative updates to the list by the same mechanism.

Because the Declaration does not set penalties, enforcement provisions or procedural requirements for listed bodies, it does not itself create compliance steps for the listed entities beyond the legal effect of the exclusion. Any compliance obligations will thus be those imposed elsewhere in law (principally, in the Superannuation Act 2005 or subordinate instruments that refer to "approved authority"). For persons assessing rights or duties, the Declaration establishes a necessary factual/legal premise to be used when applying other statutory provisions.

Analysts and advisors should therefore treat the Declaration as a classification instrument that changes the starting position for legal analysis under the 2005 Act. The legal duties or rights that arise from that starting position will require reference to and application of the 2005 Act provisions that are not reproduced in this Declaration.

The Declaration itself contains no penalties, sanctions or enforcement mechanisms. Its operative provision (s 4(1)) is declaratory: it specifies that the listed bodies are not "approved authorities" for the purposes of the Superannuation Act 2005 and does not set out any enforcement apparatus. There are no offence provisions, administrative penalty provisions, compliance inspection powers or enforcement processes contained within the text of this Declaration.

Consequently, any penalties, remedies or consequences that flow from the entities being excluded must arise from other statutory provisions, principally the Superannuation Act 2005 and any subordinate instruments or administrative policies that attach legal consequences to the status "approved authority." The Declaration functions as an input into that separate enforcement framework but does not itself alter or create enforcement powers. Users must therefore look to the 2005 Act to establish which regulators, tribunals or courts have the power to act where an entity’s classification as an "approved authority" matters, and what penalties or remedial mechanisms apply in the event of non-compliance with obligations under the 2005 Act.

The compilation endnotes record the legislative history and amendment instruments (Endnote 3), which demonstrate that the Schedule has been changed by successive amendment declarations. Those amendment instruments were registered with Federal Register identifiers and had commencement dates, which indicates that changes to the Schedule are made by secondary instruments and take effect on specified commencement dates. Any challenge to the legality or validity of an entry in the Schedule would therefore proceed in the usual channels for judicial review of statutory instruments and administrative action; however, the Declaration’s text does not provide an internal review or appeal mechanism.

Endnote material also documents editorial change provisions under the Legislation Act 2003; the compilation notes state that First Parliamentary Counsel may make editorial and presentational changes that "must not change the effect of the law" and that such changes take effect from the compilation registration date. Those editorial change provisions are administrative processes for maintaining legislative compilations and are not enforcement mechanisms within the substantive scheme of the 2005 Act.

Because no penalties are stated in this Declaration, parties seeking to enforce or challenge effects arising from the exclusion should identify the specific provisions of the 2005 Act that rely on the "approved authority" label, determine which enforcement or penalty provisions are engaged, and then follow the enforcement processes in that Act or associated administrative instruments.

This Declaration operates exclusively by reference to the Superannuation Act 2005. Section 3 defines "approved authority" by reference to the 2005 Act, and s 4(1) explicitly states that the listing in Schedule 1 is for the purposes of paragraph 8(2)(b) of the 2005 Act and therefore excludes the listed entities from being an approved authority for the purposes of that Act. In short, the instrument is a subordinate legislative instrument that modifies the set of entities that the 2005 Act treats as "approved authorities."

Because the Declaration is a classificatory instrument, its legal significance depends entirely on the other statutory provisions that use the "approved authority" concept. Those interacting provisions will be found in the Superannuation Act 2005 and in any delegated legislation, rules, or policy instruments that reference "approved authority." This instrument does not purport to change the text of the 2005 Act; it only specifies which entities are excluded for the statutory purposes of paragraph 8(2)(b).

The compilation metadata and endnotes in the Declaration draw attention to procedural and interpretive issues relevant to inter‑legislative interaction:

• Compilation and amendment history: Endnote 3 lists earlier amendment declarations with registration numbers (for example, F2006L03287; F2008L01088; F2009L01154) and more recent amendment entries F2025L00283 and F2025L00293 with commencement dates in March 2025. Endnote 4 records amendments at the provision level (for example, Schedule 1 has been amended multiple times). These amendment instruments interoperate with the 2005 Act because they alter which entities are excluded for statutory purposes.

• Editorial and presentational changes: The endnotes explain that the Legislation Act 2003 permits First Parliamentary Counsel to make editorial changes that "must not change the effect of the law." Those editorial procedures interact with the practical need to have an accurate, modern compilation available on the Register, but such editorial changes are not substantive amendments to either the Declaration’s legal effect or the 2005 Act. Users should, however, be aware of the distinction between editorial updates in the compilation and substantive amendments effected by separate amending instruments.

• Uncommenced amendments and the Register: The compilation note warns that uncommenced amendments are not shown in the compiled text and directs users to the Register for up-to-date information. That is relevant to interaction with other laws because the legal universe changes when amending instruments commence; the Declaration’s effect must be read together with the current text of the 2005 Act and any other amending instruments that may affect whether a body qualifies as an "approved authority."

• Misdescribed amendments: The endnotes explain that a misdescribed amendment may be incorporated through an editorial change under the Legislation Act 2003 if it can be given effect as intended. This procedural detail affects how the text of this and related instruments may be presented in updated compilations and therefore can be relevant to legal interpretation where the history of a Schedule entry is significant.

No other federal statutes are mentioned in the Declaration; State or Territory laws are not invoked within the text. The Schedule lists organisations with state or territory connections (for example, Symphony Orchestras bearing state names), but the Declaration makes no express findings about the operation of State or Territory laws. Any cross-jurisdictional consequences for those bodies under other Commonwealth or State laws will depend on the interaction between those other laws and the Superannuation Act 2005, not on the declaration itself.

In practice, to map the full legal effects of the exclusion, practitioners must place the Declaration within the broader statutory architecture: the Superannuation Act 2005, its definitions, eligibility and entitlement provisions, and any subordinate instruments or administrative rules that rely on the "approved authority" label. Because the Declaration supplies definitive classification for the 2005 Act, it alters how those interacting provisions operate when applied to the listed entities.

The compilation and endnotes provide the authoritative record of the Declaration’s amendment history up to the compilation date, 6 March 2025. The instrument is presented as Compilation No. 5 with compilation date 6 March 2025 and "Includes amendments: F2025L00293" (compilation header). Endnote 3 and Endnote 4 document the legislative history and provision-level amendment history respectively.

Endnote 3 (Legislation history) lists the following instruments and dates relevant to this Declaration:

• Superannuation (PSSAP) Approved Authority Exclusion Declaration 2005, registered 20 Dec 2005 (F2005L04211), commenced 21 Dec 2005 (s 2).
• Superannuation (PSSAP) Approved Authority Exclusion Amendment Declaration 2006, registered 5 Oct 2006 (F2006L03287), commenced 6 Oct 2006 (s 2).
• Superannuation (PSSAP) Approved Authority Exclusion Amendment Declaration 2008, registered 15 Apr 2008 (F2008L01088), commenced 16 Apr 2008 (s 2).
• Superannuation (PSSAP) Approved Authority Exclusion Amendment Declaration 2009 (No. 1), registered 23 Mar 2009 (F2009L01154), commenced 1 Apr 2009 (s 2).
• Superannuation Legislation (CSS, PSS and PSSAP Membership) Amendment Declaration 2025, registered 4 Mar 2025 (F2025L00283), with Schedule 1 (item 22) commencing 5 Mar 2025 (s 2(1) item 1).
• Superannuation Legislation (CSS, PSS and PSSAP Membership) (ACT and NT Government Bodies) Amendment Declaration 2025, registered 5 Mar 2025 (F2025L00293), with Schedule 1 (item 15) commencing 6 Mar 2025 (s 2(1) item 1).

Endnote 4 (Amendment history at provision level) records how the text of the Declaration has been affected:

• Section 2 was repealed (notation "s 2..................... | rep LA s 48D"), indicating a repeal of a provision that is not otherwise present in the compiled text.
• Schedule 1 has been respecified ("rs") by earlier instruments F2006L03287 and F2008L01088, and has been amended ("am") by F2009L01154, F2025L00283 and F2025L00293.

The endnotes also include procedural explanations about editorial changes, misdescribed amendments, and the treatment of uncommenced amendments. The compilation specifically warns that uncommenced amendments are not reflected in the compiled text and that fully detailed information about editorial changes is available from the Office of Parliamentary Counsel.

The amendment history shows that the Schedule has been the focus of successive variations over time. That pattern indicates that the Commonwealth utilises the declaration mechanism to add or remove named entities from the excluded list by way of amendment declarations, rather than by re‑enacting the principal act. The endnote entries provide the formal references needed to trace exactly when each Schedule change took effect.

For practitioners, it is essential to consult the Register and the specific amending instruments (using the registration numbers given in Endnote 3) to follow the chronological addition or removal of entries from Schedule 1. The compilation’s metadata signals that the compiled text includes amendments up to and including the F2025L00293 amendment; any amendments registered but not yet commenced after the compilation date will not be reflected in the compiled text and must be checked on the Register.

The compiled Declaration and its endnotes contain no references to court cases, judicial decisions, tribunal determinations or litigation concerning the Declaration, the specification of the named bodies, or the interpretation of Schedule 1 entries. The document’s endnotes provide legislative and amendment history, but they do not record any litigation. There is therefore no litigation history recorded within the instrument itself or its compilation endnotes.

Because the instrument’s legal function is to classify named entities for the purposes of the Superannuation Act 2005, potential avenues for litigation would typically be judicial review proceedings or statutory interpretation disputes in which an affected party challenged the legality, validity or application of the specification. However, the declaration does not itself record any such challenges, nor does it reference court or tribunal decisions. The absence of litigation references in the endnotes means that any authoritative case law interpreting the declaration, its Schedule, or the operation of paragraph 8(2)(b) as applied to these entities is not recorded in this instrument.

Users seeking litigation history relevant to the operation or interpretation of this Declaration must search case law databases, tribunal determinations and court decisions outside the compilation. From the text provided here, no litigation history is available; the compilation’s endnotes restrict themselves to legislative history, amendment records and procedural editorial comments. The lack of recorded litigation in the endnotes does not, of course, preclude the existence of unreported or separate litigation concerning the broader Superannuation Act 2005 which may touch on the meaning of "approved authority" or the consequences of exclusion; those matters would have to be traced in external legal reporting sources.

Practitioners who require assurance about judicial attitudes to similar exclusion declarations, or to the interpretation of "approved authority" in the 2005 Act, must therefore conduct an independent case law search focusing on the Superannuation Act 2005 and any proceedings that interpret paragraphs such as 8(2)(b). The Declaration itself provides the factual base (the list in Schedule 1 and the operative clause in s 4(1)) but no recorded judicial commentary or litigation outcomes.

This Declaration is compact, but several practical pitfalls and interpretive risks arise from its form and from the limited information it contains. The following are concrete items to watch for, each grounded in the compilation’s text and endnotes.

1. Classification without consequences in the instrument. The Declaration only specifies that listed entities are not "approved authorities" for the purposes of the Superannuation Act 2005 (s 4(1)). It does not describe the substantive consequences of that exclusion. Practitioners must not assume effects; they must consult the 2005 Act to discover what rights, entitlements or obligations change as a result.

2. Cross‑referenced definition. The Declaration uses the term "approved authority" by reference: "approved authority has the same meaning as in the 2005 Act" (s 3). That means the meaning of the term as used in this Declaration may vary if the 2005 Act is amended. Users should check the current definition in the 2005 Act as at the relevant time and not rely solely on the Declaration’s text.

3. Schedule headings and entries. Schedule 1 is headed "Australian Capital Territory" but the Schedule lists bodies that have interstate or national functions (for example, Adelaide Symphony Orchestra Pty Ltd, Melbourne Symphony Orchestra Pty Ltd, Australian Fisheries Management Authority, etc.). The heading may be a presentational artefact; practitioners must rely on the precise Schedule entries and ACNs where provided to identify the legal entities affected, not on the Schedule heading alone.

4. Amendments and uncommenced changes. The compilation notes explicitly warn that uncommenced amendments are not shown and direct users to the Register for the compiled law and any uncommenced amendments. Endnote 3 records multiple amending instruments with different commencement dates, including amendments in March 2025 (F2025L00283 and F2025L00293). Practitioners must verify whether any later amendments have been made or commenced after 6 March 2025.

5. Editorial changes vs substantive amendments. The Legislation Act 2003 authorises editorial and presentational changes by First Parliamentary Counsel that "must not change the effect of the law." The endnotes disclose this possibility. When relying on the compiled text, confirm whether a change is editorial or substantive, particularly if a Schedule entry seems to have an unusual heading or formatting. The compilation provides some capacity to trace misdescribed amendments; see endnote material on misdescribed amendments.

6. Absence of transitional or saving provisions. The Declaration contains no transitional arrangements, savings or grandfathering clauses. Any transitional relief, if required, would need to be located in the 2005 Act or in a separate instrument. If a listed body believes it has operated on the basis of being an "approved authority" prior to the exclusion, the Declaration itself does not address how that status change affects past periods.

7. No procedural recourse in the instrument. The Declaration contains no procedure for a body to seek inclusion or removal from Schedule 1. Changes to the Schedule occur by amending declaration, as the amendment history demonstrates. Entities wishing to change their status must therefore rely on the administrative amending process under the enabling provision in the 2005 Act.

8. Potential for name or corporate changes. Some entries include ACNs, others do not. If a listed body changes its name or corporate form (for example, amalgamation or transfer of business), the legal effect of the exclusion may depend on whether the successor entity is the same legal person. The Declaration’s use of precise names and ACNs where available indicates reliance on corporate identifiers to fix the exclusion; practitioners should verify corporate identity where there has been reorganisation.

9. Limited public record of who initiated changes. The compilation records the amending instruments and dates but not the policy rationale, consultation record or ministerial statements that explain why particular entities were excluded or included. The absence of that material in the instrument itself means that practitioners should not presume the policy reasons from the text; look to explanatory materials for the specific amending instruments on the Register if available.

10. No recorded litigation or interpretative guidance in the instrument. As noted above, the compilation contains no litigation history. If a dispute arises over the application of the Schedule to a body (for instance, identification of the exact legal entity), there is no guidance in the Declaration and one will need to rely on external sources including the 2005 Act, the amending instrument’s explanatory materials and, if necessary, judicial interpretation.

These "gotchas" do not assert defects in legality; they identify points where additional due diligence is required because the Declaration operates by reference, contains minimal text, and is maintained by amendment declarations rather than by embedding detailed substantive provisions.

Because the Declaration does not itself create duties, "compliance" means ensuring that decision-makers and affected entities treat the listed bodies as not being "approved authorities" for the purposes of the Superannuation Act 2005 and then applying the 2005 Act accordingly. The practical compliance steps depend on the role of the actor (administrator, listed body, adviser). The following stepwise actions are grounded in the instrument and its endnotes.

1. Confirm current status on the Register. The compilation warns that uncommenced amendments are not shown in the compiled text. Before relying on Schedule 1, check the Federal Register of Legislation for the current version of the Declaration and any subsequent amending instruments, using the registration numbers in Endnote 3 for historical tracing (for example F2025L00283 and F2025L00293). The compilation date is 6 March 2025; ensure no further amending instruments have been registered or commenced after that date.

2. Identify whether your entity is listed. Compare the exact legal name and ACN (where provided) in Schedule 1 with the entity in question. The instrument lists precise names and ACNs for many entries (Schedule 1). If the names and corporate identifiers match, the entity is excluded per s 4(1). If there is uncertainty because of name changes, mergers or corporate reorganisations, confirm the legal continuity through corporate records.

3. Apply the Superannuation Act 2005. Once an entity is identified as listed in Schedule 1, treat it as not an "approved authority" for the purposes of the 2005 Act (s 4(1)) and then determine which consequences follow from that status by consulting the Superannuation Act 2005. The Declaration does not define the legal consequences; those arise from provisions of the 2005 Act that rely on the "approved authority" concept.

4. Review amending instruments and commencement dates. If the Schedule entry was added or removed by recent amending declarations (Endnote 3 lists the amending instruments and commencement dates), confirm the effective date of the change and whether any transitional arrangements exist in the relevant amending instrument. The Declaration compilation does not contain transitional text, so any transitional provisions would be in the specific amending instrument.

5. For listed bodies: update administrative records and communications. Entities listed in Schedule 1 should check internal procedures and public communications that reference PSSAP or the 2005 Act to ensure they reflect the entity’s legal status as not an "approved authority" where that status matters. Because the Declaration affects legal categorisation under the 2005 Act, correspondence with trustees, superannuation administrators, payroll, and HR may need to be updated to reflect changed statutory relationships.

6. For administrators and regulators: apply s 4(1) in eligibility and status determinations. Agencies and administrators applying the Superannuation Act 2005 should incorporate the Schedule into their eligibility, membership or benefits decision processes by treating a named entity as excluded. Keep a current copy of the Declaration and track amendment instruments cited in Endnote 3 for changes to the Schedule.

7. Maintain a record of legislative history. The compilation’s endnotes provide the amending instrument identifiers and dates. For audit, legal or compliance purposes, retain references to the original Declaration (F2005L04211) and subsequent amending instruments (F2006L03287; F2008L01088; F2009L01154; F2025L00283; F2025L00293) as relevant to show when an entity was listed or removed.

8. Where necessary, seek interpretative guidance. If the application of the exclusion raises doubt as to consequences under the 2005 Act (for example, whether certain entitlements or obligations change), consult the text of the 2005 Act and related legislative materials, including explanatory memoranda to amending instruments (if available on the Register). Because this Declaration provides only the classification, legal interpretation of downstream effects requires reading both instruments together.

9. Watch for corporate identity changes. If a listed entity undergoes corporate change, merger, or restructure, verify whether the excluded status applies to the successor entity. The Schedule uses precise corporate names and, in some cases, ACNs; compliance requires confirming whether the legal person has changed.

10. Document compliance positions. For entities affected by the exclusion, document the factual basis for treating the entity as not an "approved authority" (for example, by capturing the relevant Schedule entry, amending instrument and commencement date) so that trustees, auditors and external reviewers can see the legislative source of the status position.

These steps focus on practical compliance with the legal effect created by the Declaration. Because the Declaration is a narrow classification instrument, compliance turns on correct identification, confirmation of effective dates (via the Register and the endnote amending instrument references) and correct application of the substantive provisions of the Superannuation Act 2005 that use the "approved authority" category.