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SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993
PART 1 - PRELIMINARY
Division 1 - Preliminary
SECTION 1 SHORT TITLE
SECTION 2 COMMENCEMENT
SECTION 3 OBJECT OF ACT
SECTION 4 SUMMARY OF PROVISIONS
SECTION 5 OUTLINE OF KEY CONCEPTS
SECTION 6 GENERAL ADMINISTRATION OF ACT
SECTION 7 APPLICATION OF ACT NOT TO BE EXCLUDED OR MODIFIED
SECTION 8 ACT EXTENDS TO EXTERNAL TERRITORIES
SECTION 9 CROWN TO BE BOUND
SECTION 9A APPLICATION OF THE CRIMINAL CODE
Division 2 - Interpretation
SECTION 10 DEFINITIONS
SECTION 10A INTERDEPENDENCY RELATIONSHIP
SECTION 11 APPROVALS, DETERMINATIONS ETC. BY REGULATOR
SECTION 11A APPROVED FORMS
SECTION 11B ELECTRONIC LODGMENT OF APPROVED FORMS
SECTION 11C DECLARATION REQUIRED IF APPROVED FORM LODGED ELECTRONICALLY ON TRUSTEE ' S BEHALF
SECTION 11D ELECTRONIC LODGMENT - DOCUMENTS OTHER THAN APPROVED FORMS
SECTION 11E APPROVED GUARANTEES
SECTION 12 ASSOCIATES
SECTION 13 SINGLE TRUSTEES
SECTION 13A RSE LICENSEES THAT ARE GROUPS OF INDIVIDUAL TRUSTEES
SECTION 14 INDEFINITELY CONTINUING FUND - APPLICATION OF RULES AGAINST PERPETUITIES
SECTION 15 APPROVED DEPOSIT FUNDS - PAYMENTS BY TRUSTEES
SECTION 15A DEFINITIONS OF EMPLOYEE AND EMPLOYER
SECTION 15B MODIFIED MEANING OF MEMBER
SECTION 16 DEFINITIONS ASSOCIATED WITH EMPLOYER-SPONSORSHIP
SECTION 17 PERSONS INVOLVED IN CONTRAVENTION
SECTION 17A DEFINITION OF SELF MANAGED SUPERANNUATION FUND
SECTION 17B DEFINITION OF SELF MANAGED SUPERANNUATION FUND - REMUNERATION OF TRUSTEES ETC.
SECTION 18 PUBLIC OFFER SUPERANNUATION FUND
SECTION 18A AN EXCLUDED SUPERANNUATION FUND MAY NOT BE A PUBLIC OFFER SUPERANNUATION FUND
SECTION 19 REGULATED SUPERANNUATION FUND
SECTION 20 RELATED BODIES CORPORATE
SECTION 20A RESIDENT APPROVED DEPOSIT FUNDS
SECTION 20B ACCRUED DEFAULT AMOUNTS
PART 2 - APPROVAL OF TRUSTEES
SECTION 21 OBJECT OF PART
SECTION 22 INTERPRETATION
SECTION 23 APPLICATION FOR APPROVAL
SECTION 24 FURTHER INFORMATION MAY BE REQUESTED
SECTION 25 PERIOD WITHIN WHICH APPLICATION FOR APPROVAL IS TO BE DECIDED
SECTION 26 DECIDING AN APPLICATION FOR APPROVAL
SECTION 27 WHEN AN APPROVAL IS IN FORCE
SECTION 27A APPLICATION FOR VARIATION OF AN APPROVAL
SECTION 27B AN APPLICATION MUST BE DECIDED WITHIN A PERIOD OF TIME
SECTION 27C APRA MAY VARY AN APPROVAL ON ITS OWN INITIATIVE
SECTION 27D NOTIFYING THE TRUSTEE OF THE OUTCOME OF AN APPLICATION
SECTION 27E WHEN A VARIATION OF APPROVAL COMES INTO FORCE
SECTION 28 REVOCATION OF APPROVAL
SECTION 29 NOTIFICATION OF CHANGE IN CIRCUMSTANCES OR BREACH OF CONDITIONS
PART 2A - LICENSING OF TRUSTEES AND GROUPS OF INDIVIDUAL TRUSTEES
Division 1 - Object of this Part
SECTION 29A OBJECT OF THIS PART AND THE RELATIONSHIP OF THIS PART TO OTHER PROVISIONS
Division 2 - Classes of RSE licences
SECTION 29B CLASSES OF RSE LICENCES
Division 3 - Applying for RSE licences
SECTION 29C APPLICATIONS FOR RSE LICENCES
SECTION 29CA APRA MAY REQUEST FURTHER INFORMATION
SECTION 29CB PERIOD ETC. FOR DECIDING APPLICATIONS FROM EXISTING TRUSTEES IN LICENSING TRANSITION PERIOD
SECTION 29CC PERIOD FOR DECIDING OTHER APPLICATIONS
Division 4 - Grant of RSE licences
SECTION 29D GRANT OF RSE LICENCES
SECTION 29DA CAPITAL REQUIREMENTS
SECTION 29DB NOTICE OF CLASS OF LICENCE
SECTION 29DC DOCUMENTS REQUIRED TO BEAR ABNs
SECTION 29DD LICENCE PERIOD
SECTION 29DE APRA TO GIVE NOTICE OF REFUSAL OF APPLICATIONS
Division 5 - Conditions on RSE licences
SECTION 29E CONDITIONS IMPOSED ON ALL LICENCES AND ON GROUPS OF LICENCES
SECTION 29EA ADDITIONAL CONDITIONS IMPOSED ON INDIVIDUAL LICENCES BY APRA
SECTION 29EB DIRECTIONS TO COMPLY WITH LICENCE CONDITIONS
Division 6 - Varying RSE licences
SECTION 29F APPLICATIONS FOR VARIATION OF RSE LICENCES
SECTION 29FA APRA MAY REQUEST FURTHER INFORMATION
SECTION 29FB PERIOD FOR DECIDING APPLICATIONS
SECTION 29FC APRA MAY VARY RSE LICENCES IN ACCORDANCE WITH APPLICATIONS
SECTION 29FD APRA MAY VARY OR REVOKE LICENCE CONDITIONS ON ITS OWN INITIATIVE
SECTION 29FE NOTIFICATION OF APRA'S DECISIONS UNDER THIS DIVISION
SECTION 29FF WHEN VARIATIONS OR REVOCATIONS COME INTO FORCE ETC.
Division 7 - Cancelling RSE licences
SECTION 29G CANCELLATION OF RSE LICENCES
SECTION 29GA CANCELLATION OF RSE LICENCES OF FINANCIAL SERVICES LICENSEES
SECTION 29GB APRA MAY ALLOW RSE LICENCE TO CONTINUE IN EFFECT
Division 8 - Risk management strategies
Subdivision A - Contents of risk management strategies
SECTION 29H CONTENTS OF RISK MANAGEMENT STRATEGIES
Subdivision B - Maintaining and reviewing risk management strategies
SECTION 29HA REQUIREMENT TO MAINTAIN AND REVIEW RISK MANAGEMENT STRATEGIES
SECTION 29HB MODIFICATIONS ETC. TO RISK MANAGEMENT STRATEGIES
SECTION 29HC NOTIFICATION OF MODIFICATIONS ETC. TO RISK MANAGEMENT STRATEGIES
Subdivision C - Miscellaneous
SECTION 29HD APRA TO BE GIVEN INFORMATION
Division 9 - Offences and self-incrimination
SECTION 29J BEING TRUSTEE OF A REGISTRABLE SUPERANNUATION ENTITY WHILE UNLICENSED ETC.
SECTION 29JA FAILING TO NOTIFY BREACH OF LICENCE CONDITION
SECTION 29JB NOT COMPLYING WITH DIRECTION TO COMPLY WITH LICENCE CONDITIONS
SECTION 29JC NOT COMPLYING WITH DIRECTION TO MODIFY RISK MANAGEMENT STRATEGY
SECTION 29JCA FALSE REPRESENTATION ABOUT STATUS AS RSE LICENSEE
SECTION 29JD BREACH DOES NOT AFFECT VALIDITY OF ISSUE OF SUPERANNUATION INTERESTS ETC.
SECTION 29JE SELF INCRIMINATION
PART 2B - REGISTRABLE SUPERANNUATION ENTITIES
Division 1 - Object of this Part
SECTION 29K OBJECT ETC. OF THIS PART
Division 2 - Applying for registration
SECTION 29L APPLICATIONS FOR REGISTRATION
SECTION 29LA APRA MAY REQUEST FURTHER INFORMATION
SECTION 29LB PERIOD FOR DECIDING APPLICATIONS FOR REGISTRATION
Division 3 - Registration
SECTION 29M REGISTRATION OF REGISTRABLE SUPERANNUATION ENTITY
SECTION 29MA NOTICE OF REGISTRATION
SECTION 29MB DOCUMENTS REQUIRED TO BEAR ABNs
SECTION 29MC APRA TO GIVE NOTICE OF REFUSAL OF APPLICATIONS
Division 4 - Cancelling registration
SECTION 29N CANCELLING REGISTRATION
Division 5 - Offences
SECTION 29QB CERTAIN INFORMATION REQUIRED TO BE MADE PUBLICLY AVAILABLE
SECTION 29QC OBLIGATION TO GIVE CONSISTENT INFORMATION
Division 6 - Offences and self-incrimination
PART 2C - MYSUPER
Division 1 - Object of this Part
SECTION 29R OBJECT OF THIS PART
Division 2 - Applying for authority
SECTION 29S APPLICATION FOR AUTHORITY TO OFFER A MYSUPER PRODUCT
SECTION 29SAA ELECTION TO TRANSFER ACCRUED DEFAULT AMOUNTS
SECTION 29SAB ELECTION TO TRANSFER ASSETS ATTRIBUTED TO A MYSUPER PRODUCT IF AUTHORISATION CANCELLED
SECTION 29SAC ELECTION NOT TO CHARGE MYSUPER MEMBERS FOR PAYMENT OF CONFLICTED REMUNERATION
SECTION 29SA APRA MAY REQUEST FURTHER INFORMATION
SECTION 29SB PERIOD FOR DECIDING APPLICATIONS FOR AUTHORITY
Division 3 - Authority
SECTION 29T AUTHORITY TO OFFER A MYSUPER PRODUCT
SECTION 29TA PRODUCT IN ANOTHER FUND IN WHICH THERE IS ALREADY MATERIAL GOODWILL
SECTION 29TB MYSUPER PRODUCTS FOR LARGE EMPLOYERS
SECTION 29TC CHARACTERISTICS OF A MYSUPER PRODUCT
SECTION 29TD NOTICE OF AUTHORITY
SECTION 29TE APRA TO GIVE NOTICE OF REFUSAL OF AUTHORITY
Division 4 - Cancelling authority
SECTION 29U CANCELLING AUTHORITY TO OFFER MYSUPER PRODUCT
SECTION 29UA CANCELLATION OF AUTHORITY OF AN RSE LICENSEE THAT IS ALSO A FINANCIAL SERVICES LICENSEE
SECTION 29UB APRA MAY ALLOW AUTHORITY TO CONTINUE IN EFFECT
Division 5 - Fees rules for MySuper products
SECTION 29V FEES THAT MAY BE CHARGED IN RELATION TO A MYSUPER PRODUCT
SECTION 29VA CHARGING RULES
SECTION 29VB ADMINISTRATION FEE EXEMPTION FOR EMPLOYEES OF AN EMPLOYER-SPONSOR
SECTION 29VC ACTIVITY FEES AND INSURANCE FEES TO BE CHARGED ON A COST RECOVERY BASIS
SECTION 29VD PERFORMANCE-BASED FEES
SECTION 29VE PERCENTAGE-BASED ADMINISTRATION FEES MAY BE CAPPED
Division 6 - Trustee obligations relating to MySuper
SECTION 29VN ADDITIONAL OBLIGATIONS OF A TRUSTEE IN RELATION TO A MYSUPER PRODUCT
SECTION 29VO ADDITIONAL OBLIGATIONS OF A DIRECTOR OF A CORPORATE TRUSTEE IN RELATION TO A MYSUPER PRODUCT
SECTION 29VP CONTRAVENTION OF SECTION 29VN
SECTION 29VPA CONTRAVENTION OF SECTION 29VO
SECTION 29VQ GOVERNING RULES VOID TO THE EXTENT THAT THEY ARE INCONSISTENT WITH OBLIGATIONS UNDER SECTION 29VN OR 29VO
Division 7 - Offences
SECTION 29W OFFERING A PRODUCT AS A MYSUPER PRODUCT WHEN NOT AUTHORISED TO DO SO
SECTION 29WA CONTRIBUTIONS IN RELATION TO WHICH NO ELECTION IS MADE ARE TO BE PAID INTO MYSUPER PRODUCT
SECTION 29WB CONTRIBUTIONS BY LARGE EMPLOYER IN RELATION TO WHICH NO ELECTION IS MADE TO BE PAID INTO LARGE EMPLOYER MYSUPER PRODUCT
Division 8 - Other matters
SECTION 29X PRUDENTIAL STANDARDS DEALING WITH ACCRUED DEFAULT AMOUNTS
SECTION 29XA PRUDENTIAL STANDARDS DEALING WITH ASSETS ATTRIBUTED TO FORMER MYSUPER PRODUCTS
SECTION 29XB NO LIABILITY FOR CERTAIN TRANSFERS
SECTION 29XC PUBLIC SECTOR SUPERANNUATION SCHEME CEASES TO BE EXEMPT
PART 3 - OPERATING STANDARDS
Division 1 - Object of Part
SECTION 30 OBJECT OF PART
Division 2 - Operating standards
SECTION 31 OPERATING STANDARDS FOR REGULATED SUPERANNUATION FUNDS
SECTION 32 OPERATING STANDARDS FOR APPROVED DEPOSIT FUNDS
SECTION 33 OPERATING STANDARDS FOR POOLED SUPERANNUATION TRUSTS
SECTION 33A RELATIONSHIP BETWEEN OPERATING STANDARDS, THIS ACT AND THE REGULATIONS
SECTION 34 PRESCRIBED OPERATING STANDARDS MUST BE COMPLIED WITH
Division 3 - Portability forms
SECTION 34A PORTABILITY FORMS
PART 3A - PRUDENTIAL STANDARDS
SECTION 34B OBJECT OF THIS PART
SECTION 34C APRA MAY DETERMINE PRUDENTIAL STANDARDS
SECTION 34D RELATIONSHIP BETWEEN PRUDENTIAL STANDARDS, THIS ACT AND THE REGULATIONS
SECTION 34E NOTICE OF DETERMINATION, VARIATION OR REVOCATION OF CERTAIN PRUDENTIAL STANDARDS
SECTION 34F APRA TO MONITOR PRUDENTIAL MATTERS
PART 3B - SUPERANNUATION DATA AND PAYMENT REGULATIONS AND STANDARDS
Division 1 - Superannuation data and payment regulations and standards
SECTION 34H OBJECT OF PART
SECTION 34J ALTERNATIVE CONSTITUTIONAL BASIS
SECTION 34K SUPERANNUATION DATA AND PAYMENT REGULATIONS AND STANDARDS
SECTION 34L RELATIONSHIP BETWEEN STANDARDS AND OTHER LAW
Division 2 - Compliance with superannuation data and payment regulations and standards
SECTION 34M COMPLIANCE REQUIREMENT - TRUSTEES OF ELIGIBLE SUPERANNUATION ENTITIES
SECTION 34N COMPLIANCE REQUIREMENT - EMPLOYERS
SECTION 34P REGULATOR ' S POWER TO GIVE DIRECTIONS IN CERTAIN CIRCUMSTANCES - TRUSTEES OF ELIGIBLE SUPERANNUATION ENTITIES
SECTION 34Q REGULATOR ' S POWER TO GIVE DIRECTIONS IN CERTAIN CIRCUMSTANCES - EMPLOYERS
Division 3 - Infringement notices
SECTION 34R WHEN AN INFRINGEMENT NOTICE MAY BE GIVEN
SECTION 34S MATTERS TO BE INCLUDED IN NOTICE
SECTION 34T EXTENSION OF TIME TO PAY AMOUNT
SECTION 34U WITHDRAWAL OF AN INFRINGEMENT NOTICE
SECTION 34V EFFECT OF PAYMENT OF AMOUNT
SECTION 34W EFFECT OF THIS DIVISION
Division 4 - Information
Subdivision A - Correction and rectification of information
SECTION 34X CORRECTION AND RECTIFICATION OF INFORMATION
Subdivision B - Register of information about certain funds and schemes
SECTION 34Y REGISTER OF INFORMATION ABOUT CERTAIN FUNDS AND SCHEMES
SECTION 34Z TRUSTEES TO PROVIDE INFORMATION FOR INCLUSION IN REGISTER
PART 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES
Division 1 - Objects
SECTION 35 OBJECTS OF PART
Division 2 - Obligations for registrable superannuation entities
SECTION 35A ACCOUNTING RECORDS
SECTION 35AB AUDITOR REQUESTS FOR DOCUMENTS
SECTION 35AC APPOINTED AUDITOR ' S FUNCTIONS AND DUTIES
SECTION 35AD APPOINTED ACTUARY ' S FUNCTIONS AND DUTIES
Division 3 - Obligations for self managed superannuation funds
SECTION 35AE ACCOUNTING RECORDS
SECTION 35B ACCOUNTS AND STATEMENTS
SECTION 35C AUDIT OF ACCOUNTS AND STATEMENTS
SECTION 35D TRUSTEE TO LODGE ANNUAL RETURNS
SECTION 36 TRUSTEE TO GIVE COPY OF AUDIT REPORT TO APRA (REGISTRABLE SUPERANNUATION ENTITIES ONLY)
SECTION 36A TRUSTEE OF SELF MANAGED SUPERANNUATION FUND TO LODGE ANNUAL RETURNS
PART 5 - NOTICES ABOUT COMPLYING FUND STATUS
Division 1 - Objects and interpretation
SECTION 37 OBJECTS OF PART
SECTION 38 MEANING OF ENTITY
Division 2 - The Regulator may give notices about complying fund status
SECTION 38A MEANING OF REGULATORY PROVISION
SECTION 39 MEANING OF CONTRAVENTION
SECTION 40 NOTICES BY THE REGULATOR TO TRUSTEE
SECTION 41 WHEN THE REGULATOR OBLIGED TO GIVE NOTICE OF COMPLIANCE
SECTION 42 COMPLYING SUPERANNUATION FUND
SECTION 42A COMPLYING SUPERANNUATION FUND - FUND THAT HAS BEEN A SELF MANAGED SUPERANNUATION FUND AT ANY TIME DURING A YEAR
SECTION 43 COMPLYING APPROVED DEPOSIT FUND
SECTION 44 POOLED SUPERANNUATION TRUST
Division 3 - Complying fund status for tax purposes
SECTION 45 COMPLYING SUPERANNUATION FUND
SECTION 46 COMPLYING SUPERANNUATION SCHEME - SUPERANNUATION GUARANTEE CHARGE
SECTION 47 COMPLYING APPROVED DEPOSIT FUND
SECTION 48 POOLED SUPERANNUATION TRUST
SECTION 49 TRANSITIONAL - NOTICES UNDER THE REPEALED PROVISIONS OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987
SECTION 50 TRANSITIONAL - LATE LODGMENT OF ELECTIONS BY TRUSTEES OF SUPERANNUATION FUNDS
PART 6 - PROVISIONS RELATING TO GOVERNING RULES OF SUPERANNUATION ENTITIES
SECTION 51 OBJECT OF PART
SECTION 51A COVENANTS ARE CUMULATIVE
SECTION 52 COVENANTS TO BE INCLUDED IN GOVERNING RULES - REGISTRABLE SUPERANNUATION ENTITIES
SECTION 52A COVENANTS RELATING TO DIRECTORS TO BE INCLUDED IN GOVERNING RULES - REGISTRABLE SUPERANNUATION ENTITIES
SECTION 52B COVENANTS TO BE INCLUDED IN GOVERNING RULES - SELF MANAGED SUPERANNUATION FUNDS
SECTION 52C COVENANT RELATING TO DIRECTORS TO BE INCLUDED IN GOVERNING RULES - SELF MANAGED SUPERANNUATION FUNDS
SECTION 53 COVENANTS TO REPAY AMOUNTS TO BENEFICIARIES IN APPROVED DEPOSIT FUNDS
SECTION 54 PREREQUISITES TO VARIATION OF REPAYMENT PERIOD
SECTION 54A REGULATIONS MAY PRESCRIBE OTHER COVENANTS
SECTION 55 CONSEQUENCES OF CONTRAVENTION OF COVENANT
SECTION 55A RULES ABOUT CASHING BENEFITS AFTER DEATH OF MEMBERS
SECTION 55B GOVERNING RULES DO NOT PREVENT GIVING EFFECT TO CERTAIN ELECTIONS
SECTION 55C GOVERNING RULES DO NOT PREVENT TRANSFER FROM PRE-MYSUPER DEFAULT OPTION TO MYSUPER PRODUCT
SECTION 56 INDEMNIFICATION OF TRUSTEE FROM ASSETS OF ENTITY
SECTION 57 INDEMNIFICATION OF DIRECTORS OF TRUSTEE FROM ASSETS OF ENTITY
SECTION 58 TRUSTEE NOT TO BE SUBJECT TO DIRECTION
SECTION 58A SERVICE PROVIDERS AND INVESTMENTS CANNOT BE LIMITED TO PARTICULAR PERSONS OR ASSOCIATES
SECTION 58B SERVICE PROVIDERS AND INVESTMENTS
SECTION 59 EXERCISE OF DISCRETION BY PERSON OTHER THAN TRUSTEE
SECTION 60 AMENDMENT OF GOVERNING RULES
SECTION 60A DISMISSAL OF TRUSTEE OF PUBLIC OFFER ENTITY
PART 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS
SECTION 61 OBJECT OF PART
SECTION 62 SOLE PURPOSE TEST
SECTION 62A SELF MANAGED SUPERANNUATION FUNDS - INVESTMENT IN COLLECTABLES AND PERSONAL USE ASSETS
SECTION 63 CERTAIN REGULATED SUPERANNUATION FUNDS NOT TO ACCEPT EMPLOYER CONTRIBUTIONS IN CERTAIN CIRCUMSTANCES
SECTION 64 SUPERANNUATION CONTRIBUTIONS - DEDUCTIONS FROM SALARY OR WAGES TO BE REMITTED PROMPTLY
SECTION 64A COMPLIANCE WITH DETERMINATIONS OF THE SUPERANNUATION COMPLAINTS TRIBUNAL
SECTION 65 LENDING TO MEMBERS OF REGULATED SUPERANNUATION FUND PROHIBITED
SECTION 66 ACQUISITIONS OF CERTAIN ASSETS FROM MEMBERS OF REGULATED SUPERANNUATION FUNDS PROHIBITED
SECTION 67 BORROWING
SECTION 67A LIMITED RECOURSE BORROWING ARRANGEMENTS
SECTION 67B LIMITED RECOURSE BORROWING ARRANGEMENTS - REPLACEMENT ASSETS
SECTION 68 VICTIMISATION OF TRUSTEES ETC.
SECTION 68AA BENEFITS FOR PERMANENT INCAPACITY AND DEATH - MYSUPER MEMBERS
SECTION 68A CONDUCT RELATING TO FUND MEMBERSHIP
SECTION 68B PROMOTION OF ILLEGAL EARLY RELEASE SCHEMES
SECTION 68C VOTING BY A DIRECTOR OF A CORPORATE TRUSTEE - GOVERNING RULES
SECTION 68D VOTING BY AN INDIVIDUAL TRUSTEE - GOVERNING RULES
PART 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS
Division 1 - Object and interpretation
Subdivision A - General
SECTION 69 OBJECT OF PART
SECTION 69A SUB-FUNDS TO BE TREATED AS FUNDS
SECTION 70 ASSOCIATE OF EMPLOYER-SPONSOR
SECTION 70A THE REGULATOR MAY DETERMINE A PERSON TO BE A STANDARD EMPLOYER-SPONSOR
Subdivision B - Part 8 associates
SECTION 70B PART 8 ASSOCIATES OF INDIVIDUALS
SECTION 70C PART 8 ASSOCIATES OF COMPANIES
SECTION 70D PART 8 ASSOCIATES OF PARTNERSHIPS
SECTION 70E MEANINGS OF TERMS USED IN SECTIONS 70B, 70C AND 70D
Subdivision C - In-house assets
SECTION 71 MEANING OF IN-HOUSE ASSET
Subdivision D - Transitional arrangements in relation to in-house assets
SECTION 71A EXCEPTIONS - PRE-11 AUGUST 1999 INVESTMENTS AND LOANS
SECTION 71B EXCEPTIONS - PRE-11 AUGUST 1999 LEASES AND LEASE ARRANGEMENTS
SECTION 71C EXCEPTIONS - TRANSITION PERIOD
SECTION 71D EXCEPTION - REINVESTMENTS
SECTION 71E EXCEPTION - CERTAIN GEARED INVESTMENTS
SECTION 71EA RELATIONSHIP BREAKDOWNS
SECTION 71F MEANING OF CERTAIN TERMS USED IN SUBDIVISION D
Subdivision E - Other provisions in relation to in-house assets
SECTION 72 HOW THIS PART APPLIES IF THERE ARE 2 OR MORE EMPLOYER-SPONSORS OF WHOM AT LEAST ONE IS AN UNRELATED EMPLOYER-SPONSOR
SECTION 73 COST OF IN-HOUSE ASSET
SECTION 74 HISTORICAL COST RATIO OF FUND'S IN-HOUSE ASSETS
SECTION 75 MARKET VALUE RATIO OF FUND'S IN-HOUSE ASSETS
Division 2 - Historical cost ratio of fund's in-house assets
SECTION 76 PRIVATE SECTOR FUNDS ESTABLISHED ON OR AFTER 12 MARCH 1985 - HISTORICAL COST RATIO FOR THE 1994-95 YEAR OF INCOME
SECTION 77 PRIVATE SECTOR FUNDS ESTABLISHED BEFORE 12 MARCH 1985 - HISTORICAL COST RATIO FOR THE 1994-95 YEAR OF INCOME
SECTION 78 PUBLIC SECTOR FUNDS ESTABLISHED ON OR AFTER 1 JULY 1990 - HISTORICAL COST RATIO FOR THE 1994-95 YEAR OF INCOME
SECTION 79 PUBLIC SECTOR FUNDS ESTABLISHED BEFORE 1 JULY 1990 - HISTORICAL COST RATIO FOR THE 1994-95 YEAR OF INCOME
SECTION 80 ALL FUNDS - HISTORICAL COST RATIO FOR THE 1995-96 YEAR OF INCOME, THE 1996-97 YEAR OF INCOME AND THE 1997-98 YEAR OF INCOME
Division 3 - Market value ratio of fund's in-house assets
SECTION 80A DIVISION NOT APPLICABLE TO CERTAIN FUNDS
SECTION 81 ALL FUNDS - MARKET VALUE RATIO FOR THE 1998-99 YEAR OF INCOME AND THE 1999-2000 YEAR OF INCOME
SECTION 82 ALL FUNDS - MARKET VALUE RATIO FOR THE 2000-2001 YEAR OF INCOME AND LATER YEARS OF INCOME
SECTION 83 CERTAIN NEW IN-HOUSE ASSET INVESTMENTS PROHIBITED
Division 3A - Limit on in-house assets of certain defined benefit funds
SECTION 83A DEFINITIONS
SECTION 83B APPLICATION OF DIVISION
SECTION 83C MAXIMUM PERMITTED MARKET VALUE OF IN-HOUSE ASSETS
SECTION 83D LIMIT ON IN-HOUSE ASSETS
SECTION 83E ACQUISITION OF IN-HOUSE ASSETS PROHIBITED IN CERTAIN CIRCUMSTANCES
Division 4 - Enforcement
SECTION 84 IN-HOUSE ASSET RULES MUST BE COMPLIED WITH
Division 5 - Anti-avoidance
SECTION 85 PROHIBITION OF AVOIDANCE SCHEMES
PART 9 - EQUAL REPRESENTATION OF EMPLOYERS AND MEMBERS - EMPLOYER-SPONSORED FUNDS
SECTION 86 OBJECT OF PART
SECTION 87 CONSEQUENCES OF NON-COMPLIANCE WITH THIS PART
SECTION 88 THIS PART DOES NOT APPLY IF ACTING TRUSTEE APPOINTED UNDER PART 17
SECTION 89 BASIC EQUAL REPRESENTATION RULES
SECTION 90 PRE-1 JULY 1995 RULES - FUNDS WITH FEWER THAN 200 MEMBERS
SECTION 91 PRE-1 JULY 1995 RULES - FUNDS WITH 200 OR MORE MEMBERS
SECTION 92 POST-30 JUNE 1995 RULES - FUNDS WITH MORE THAN 4, BUT FEWER THAN 50, MEMBERS
SECTION 92A WHERE A SECTION 26 APPROVAL CONTAINS A SUBSECTION 92(5) APPROVAL
SECTION 92B TRANSITIONAL - FUNDS THAT LODGED A SUBSECTION 92(6) APPLICATION BEFORE 1 JULY 1995
SECTION 93 POST-30 JUNE 1995 RULES - FUNDS WITH MORE THAN 49 MEMBERS
SECTION 93A A TRUSTEE WHO IS AN EMPLOYER-SPONSOR OF A FUND MAY STILL BE AN INDEPENDENT TRUSTEE
PART 10 - PROVISIONS APPLYING ONLY TO APPROVED DEPOSIT FUNDS
SECTION 94 OBJECT OF PART
SECTION 95 BORROWING
PART 11 - PROVISIONS APPLYING ONLY TO POOLED SUPERANNUATION TRUSTS
SECTION 96 OBJECT OF PART
SECTION 97 BORROWING
SECTION 98 LENDING TO UNIT-HOLDERS PROHIBITED
SECTION 99 CIVIL PENALTY PROVISIONS
PART 11A - GENERAL FEES RULES
SECTION 99A APPLICATION
SECTION 99B NO ENTRY FEES
SECTION 99C BUY-SELL SPREADS, SWITCHING FEES AND EXIT FEES TO BE CHARGED ON A COST RECOVERY BASIS
SECTION 99D COST OF ADVICE TO EMPLOYERS NOT TO BE BORNE BY MEMBERS
SECTION 99E FAIR AND REASONABLE ATTRIBUTION OF COSTS BETWEEN CLASSES OF BENEFICIAL INTEREST IN A REGULATED SUPERANNUATION FUND
SECTION 99F COST OF FINANCIAL PRODUCT ADVICE
PART 12 - DUTIES OF TRUSTEES AND INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES
SECTION 100 OBJECT OF PART
SECTION 101 DISPUTE RESOLUTION SYSTEMS
SECTION 102 DUTY TO SEEK INFORMATION FROM INVESTMENT MANAGER
SECTION 103 DUTY TO KEEP MINUTES AND RECORDS
SECTION 104 DUTY TO KEEP RECORDS OF CHANGES OF TRUSTEES
SECTION 104A TRUSTEES ETC OF SELF MANAGED SUPERANNUATION FUND - RECOGNITION OF OBLIGATIONS AND RESPONSIBILITIES
SECTION 105 DUTY TO KEEP REPORTS
SECTION 106 DUTY TO NOTIFY THE REGULATOR OF SIGNIFICANT ADVERSE EVENTS
SECTION 106A DUTY TO NOTIFY COMMISSIONER OF TAXATION OF CHANGE IN STATUS OF ENTITY
SECTION 107 DUTY OF TRUSTEE OF EMPLOYER-SPONSORED FUND TO ESTABLISH PROCEDURE FOR APPOINTING MEMBER REPRESENTATIVES
SECTION 108 DUTY OF TRUSTEE OF EMPLOYER-SPONSORED FUND TO ESTABLISH PROCEDURE FOR APPOINTING INDEPENDENT TRUSTEE OR INDEPENDENT MEMBER OF BOARD OF DIRECTORS OF CORPORATE TRUSTEE
SECTION 108A TRUSTEE ' S DUTY TO IDENTIFY ETC. MULTIPLE SUPERANNUATION ACCOUNTS OF MEMBERS
SECTION 109 INVESTMENTS OF SUPERANNUATION ENTITY TO BE MADE AND MAINTAINED ON ARM'S LENGTH BASIS
PART 13 - ACCOUNTS, STATEMENTS AND AUDITS OF SUPERANNUATION ENTITIES
SECTION 110 OBJECT OF PART
SECTION 111 ACCOUNTING RECORDS
SECTION 112 ACCOUNTS AND STATEMENTS
SECTION 113 AUDIT OF ACCOUNTS AND STATEMENTS
PART 14 - OTHER PROVISIONS APPLYING TO SUPERANNUATION ENTITIES
SECTION 114 OBJECT OF PART
SECTION 115 TRUSTEE OF SUPERANNUATION ENTITY MAY MAINTAIN RESERVES
SECTION 116 AGREEMENT BETWEEN TRUSTEE AND INVESTMENT MANAGER
SECTION 117 CIRCUMSTANCES IN WHICH AMOUNTS MAY BE PAID OUT OF AN EMPLOYER-SPONSORED FUND TO AN EMPLOYER-SPONSOR
SECTION 118 CONSENTS TO APPOINTMENTS
PART 15 - STANDARDS FOR TRUSTEES, CUSTODIANS AND INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES
Division 1 - Object of Part and definition of disqualified person
SECTION 119 OBJECT OF PART
SECTION 120 DISQUALIFIED PERSONS
SECTION 120A THE REGULATOR MAY DISQUALIFY INDIVIDUALS
SECTION 121 DISQUALIFIED PERSONS NOT TO BE TRUSTEES OF SUPERANNUATION ENTITIES
SECTION 121A CERTAIN PERSONS NOT TO BE TRUSTEES OF CERTAIN SMALL FUNDS
Division 2 - Requirements for custodians and investment managers
SECTION 122 INVESTMENT MANAGER MUST NOT APPOINT OR ENGAGE CUSTODIAN WITHOUT THE TRUSTEE'S CONSENT
SECTION 123 PERSONS WHO MAY BE APPOINTED TO BE CUSTODIANS OF SUPERANNUATION ENTITIES
SECTION 124 INVESTMENT MANAGERS MUST BE APPOINTED IN WRITING
SECTION 125 INDIVIDUALS NOT TO BE INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES
Division 3 - Disqualified persons
Subdivision A - Disqualification by the Commissioner of Taxation
SECTION 126 APPLICATION OF THIS SUBDIVISION
SECTION 126A THE REGULATOR MAY DISQUALIFY INDIVIDUALS
SECTION 126B APPLICATION FOR WAIVER OF DISQUALIFIED STATUS
SECTION 126C APPLICATION MUST BE DECIDED WITHIN A PERIOD OF TIME
SECTION 126D NOTIFYING OF THE OUTCOME OF AN APPLICATION
SECTION 126E THE EFFECT OF SEEKING A WAIVER OF DISQUALIFIED PERSON STATUS
SECTION 126F THE REGULATOR'S POWERS TO SEEK FURTHER MATERIAL
Subdivision B - Disqualification by the Federal Court of Australia
SECTION 126G APPLICATION OF THIS SUBDIVISION
SECTION 126H COURT POWER OF DISQUALIFICATION
SECTION 126J COURT POWER TO REVOKE OR VARY A DISQUALIFICATION ETC.
Subdivision C - Other matters relating to disqualification
SECTION 126K DISQUALIFIED PERSONS NOT TO BE TRUSTEES, INVESTMENT MANAGERS OR CUSTODIANS OF SUPERANNUATION ENTITIES
SECTION 126L PRIVILEGE AGAINST EXPOSURE TO PENALTY - DISQUALIFICATION UNDER SECTION 126A, 126H OR 130D
Division 4 - Non-compliance not to invalidate appointment or transaction
SECTION 127 NON-COMPLIANCE NOT TO INVALIDATE APPOINTMENT OR TRANSACTION
PART 16 - ACTUARIES AND AUDITORS OF SUPERANNUATION ENTITIES
Division 1 - Object of Part
SECTION 128 OBJECT OF PART
Division 1A - Approved SMSF auditors
Subdivision A - Registration of approved SMSF auditors
SECTION 128A APPLICATION FOR REGISTRATION AS AN APPROVED SMSF AUDITOR
SECTION 128B REGISTRATION AS AN APPROVED SMSF AUDITOR
SECTION 128C COMPETENCY EXAMINATIONS
SECTION 128D CONDITIONS ON REGISTRATION
SECTION 128E CANCELLING REGISTRATION
Subdivision B - Obligations of approved SMSF auditors
SECTION 128F PROFESSIONAL OBLIGATIONS OF APPROVED SMSF AUDITORS
SECTION 128G ANNUAL STATEMENTS
SECTION 128H NOTIFICATION OF CERTAIN MATTERS
Subdivision C - Registers
SECTION 128J REGISTER OF APPROVED SMSF AUDITORS
SECTION 128K REGISTER OF DISQUALIFIED SMSF AUDITORS
Subdivision D - Fees
SECTION 128L FEES IMPOSED UNDER THE SUPERANNUATION AUDITOR REGISTRATION IMPOSITION ACT 2012
SECTION 128M FEES FOR INSPECTION OR SEARCH
Subdivision E - Miscellaneous
SECTION 128N ASIC MAY DISCLOSE INFORMATION TO THE COMMISSIONER OF TAXATION
SECTION 128P COMMISSIONER OF TAXATION MAY REFER MATTERS TO ASIC
SECTION 128Q COMPETENCY STANDARDS
Division 2 - Obligations of actuaries and auditors
SECTION 129 OBLIGATIONS OF ACTUARIES AND AUDITORS - COMPLIANCE
SECTION 130 OBLIGATIONS OF ACTUARIES AND AUDITORS - SOLVENCY
SECTION 130A AUDITOR OR ACTUARY MAY GIVE INFORMATION TO THE REGULATOR
SECTION 130B SELF INCRIMINATION
SECTION 130BA AUDITOR MUST NOTIFY THE REGULATOR OF ATTEMPTS TO UNDULY INFLUENCE ETC. THE AUDITOR ETC.
SECTION 130BB GIVING FALSE OR MISLEADING INFORMATION TO AUDITOR
SECTION 130C ACTUARIES AND AUDITORS - FAILURE TO IMPLEMENT ACTUARIAL RECOMMENDATIONS
Division 3 - Disqualifying and removing actuaries and auditors
SECTION 130D COURT POWER OF DISQUALIFICATION
SECTION 130E COURT POWER TO REVOKE OR VARY A DISQUALIFICATION ETC.
SECTION 130F APPROVED SMSF AUDITORS - DISQUALIFICATION AND SUSPENSION ORDERS
SECTION 131 ACTUARIES - DISQUALIFICATION ORDERS
SECTION 131AA APRA MAY DIRECT REMOVAL OF AUDITOR OR ACTUARY
Division 4 - Offences and failure to carry out duties etc.
SECTION 131A THE REGULATOR MAY REFER MATTERS TO A PROFESSIONAL ASSOCIATION
SECTION 131B OFFENCE OF HOLDING ONESELF OUT AS AN ACTUARY OR AUDITOR
SECTION 131C DISQUALIFIED PERSONS NOT TO BE AUDITOR OR ACTUARY OF SUPERANNUATION ENTITIES
PART 17 - SUSPENSION OR REMOVAL OF TRUSTEE OF SUPERANNUATION ENTITY
SECTION 132 OBJECT OF PART
SECTION 133 SUSPENSION OR REMOVAL OF TRUSTEE OF SUPERANNUATION ENTITY
SECTION 134 APRA TO APPOINT ACTING TRUSTEE IN CASES OF SUSPENSION OR REMOVAL
SECTION 135 TERMS AND CONDITIONS OF APPOINTMENT OF ACTING TRUSTEE
SECTION 136 TERMINATION OF APPOINTMENT OF ACTING TRUSTEE
SECTION 137 RESIGNATION OF ACTING TRUSTEE
SECTION 138 PROPERTY VESTING ORDERS
SECTION 139 POWERS OF ACTING TRUSTEE
SECTION 139A ACTING TRUSTEE AUTHORISED TO OFFER A MYSUPER PRODUCT
SECTION 139B ACTING TRUSTEE AUTHORISED TO OPERATE AN ELIGIBLE ROLLOVER FUND
SECTION 140 ACTING TRUSTEE TO NOTIFY APPOINTMENT TO BENEFICIARIES
SECTION 141 THE REGULATOR MAY GIVE DIRECTIONS TO ACTING TRUSTEE
SECTION 141A PROPERTY VESTED IN ACTING TRUSTEE - FORMER TRUSTEE ' S OBLIGATIONS RELATING TO BOOKS, IDENTIFICATION OF PROPERTY AND TRANSFER OF PROPERTY
SECTION 142 THE REGULATOR MAY FORMULATE A SCHEME FOR THE WINDING-UP OR DISSOLUTION, OR BOTH, OF A SUPERANNUATION ENTITY
PART 18 - AMALGAMATION OF FUNDS
SECTION 143 OBJECT OF PART
SECTION 144 BENEFITS MAY BE TRANSFERRED TO A NEW FUND WITH APRA'S APPROVAL ETC.
SECTION 145 APPLICATION FOR APPROVAL OF TRANSFER
SECTION 146 APPROVAL OF TRANSFER
SECTION 147 CESSATION OF RIGHTS AGAINST TRANSFEROR FUND
FORMER PART 18 - PROHIBITED CONDUCT IN RELATION TO SUPERANNUATION INTERESTS
SECTION 143 OBJECT OF PART
SECTION 144 REGULATED ACTS
SECTION 145 FRAUDULENTLY INDUCING A PERSON TO ENGAGE IN A REGULATED ACT - CRIMINAL LIABILITY
SECTION 146 MISLEADING CONDUCT IN CONNECTION WITH A REGULATED ACT - CIVIL LIABILITY
SECTION 147 MISLEADING CONDUCT BY TRUSTEES OF ENTITIES - CIVIL LIABILITY
SECTION 148 CIVIL LIABILITY WHERE SECTION 146 OR 147 CONTRAVENED
SECTION 149 CONTRAVENTION OF PART DOES NOT AFFECT VALIDITY OF ISSUE OF SUPERANNUATION INTEREST ETC.
PART 19 - PUBLIC OFFER ENTITIES: PROVISIONS RELATING TO SUPERANNUATION INTERESTS
Division 1 - Preliminary
SECTION 150 OBJECT OF PART
SECTION 151 CONTRAVENTION OF PART DOES NOT AFFECT VALIDITY OF ISSUE OF SUPERANNUATION INTEREST ETC.
Division 2 - Issuing, offering etc. superannuation interests in public offer entities
SECTION 152 LIMITATION ON ISSUING, OFFERING ETC. SUPERANNUATION INTERESTS IN PUBLIC OFFER ENTITIES
SECTION 153 TRUSTEE MUST NOT ISSUE INTERESTS, OR PERMIT PERSONS TO BECOME STANDARD EMPLOYER-SPONSORS, EXCEPT PURSUANT TO APPLICATIONS
SECTION 153A INTERESTS MAY BE ISSUED WITHOUT AN APPLICATION IN CERTAIN CIRCUMSTANCES
SECTION 154 COMMISSION AND BROKERAGE
SECTION 155 FAIR DEALING ON ISSUE OR REDEMPTION OF A SUPERANNUATION INTEREST
SECTION 156 CIVIL LIABILITY WHERE SUBSECTION 155(2) CONTRAVENED
Division 3 - Provisions relating to information given to prospective beneficiaries etc. of public offer entities
Division 4 - Stop orders
Division 5 - Application money to be held on trust
Division 6 - Cooling-off - redemption of interests
PART 20 - ADMINISTRATIVE DIRECTIONS AND PENALTIES FOR CONTRAVENTIONS RELATING TO SELF MANAGED SUPERANNUATION FUNDS
Division 1 - Object and scope of this Part
SECTION 157 OBJECT OF THIS PART
SECTION 158 SCOPE OF THIS PART
Division 2 - Directions
SECTION 159 RECTIFICATION DIRECTION
SECTION 160 EDUCATION DIRECTION
SECTION 161 APPROVAL OF COURSES OF EDUCATION
SECTION 162 COSTS OF COURSE OF EDUCATION
SECTION 163 VARIATION OR REVOCATION ON REGULATOR ' S OWN INITIATIVE
SECTION 164 VARIATION ON REQUEST
SECTION 165 TAXATION OBJECTION
Division 3 - Administrative penalties
SECTION 166 ADMINISTRATIVE PENALTIES IN RELATION TO SELF MANAGED SUPERANNUATION FUNDS
SECTION 167 ADMINISTRATIVE PENALTY AND CIVIL PENALTY
SECTION 168 PENALTY MUST NOT BE REIMBURSED FROM FUND
SECTION 169 JOINT AND SEVERAL LIABILITY OF DIRECTORS OF CORPORATE TRUSTEE LIABLE TO ADMINISTRATIVE PENALTY UNDER SECTION 166
Division 4 - Offence of contravening the insider trading rules
Division 5 - Civil liability for contravention of the insider trading rules - recovery of loss or damage
Division 6 - Civil liability for contravention of the insider trading rules - recovery of price differential
Division 7 - Special powers of Court to make orders in cases of contravention of the insider trading rules
PART 21 - CIVIL AND CRIMINAL CONSEQUENCES OF CONTRAVENING CIVIL PENALTY PROVISIONS
Division 1 - Preliminary
SECTION 192 OBJECT OF PART
SECTION 193 CIVIL PENALTY PROVISIONS
SECTION 194 PERSON INVOLVED IN CONTRAVENING A PROVISION TAKEN TO HAVE CONTRAVENED THE PROVISION
SECTION 195 WHEN A COURT IS TAKEN TO FIND A PERSON GUILTY OF AN OFFENCE
Division 2 - Civil penalty orders
SECTION 196 COURT MAY MAKE CIVIL PENALTY ORDERS
SECTION 197 WHO MAY APPLY FOR CIVIL PENALTY ORDER
SECTION 198 TIME LIMIT FOR APPLICATION
SECTION 199 APPLICATION FOR CIVIL PENALTY ORDER IS A CIVIL PROCEEDING
SECTION 200 ENFORCEMENT OF ORDER TO PAY MONETARY PENALTY
SECTION 201 THE REGULATOR MAY REQUIRE A PERSON TO GIVE ASSISTANCE IN CONNECTION WITH APPLICATION FOR CIVIL PENALTY ORDER
Division 3 - Criminal proceedings
SECTION 202 WHEN CONTRAVENTION OF CIVIL PENALTY PROVISIONS IS AN OFFENCE
SECTION 203 APPLICATION FOR CIVIL PENALTY ORDER PRECLUDES LATER CRIMINAL PROCEEDINGS
Division 4 - Effect of criminal proceedings on application for civil penalty order
SECTION 204 WHEN DIVISION APPLIES
SECTION 205 EFFECT DURING CRIMINAL PROCEEDINGS
SECTION 206 FINAL OUTCOME PRECLUDING APPLICATIONS FOR CIVIL PENALTY ORDER
SECTION 207 FINAL OUTCOME NOT PRECLUDING APPLICATION FOR CIVIL PENALTY ORDER
SECTION 208 AFTER UNSUCCESSFUL COMMITTAL PROCEEDING, COURT MAY PRECLUDE APPLICATION FOR CIVIL PENALTY ORDER
SECTION 209 APPLICATION FOR CIVIL PENALTY ORDER BASED ON ALTERNATIVE VERDICT AT JURY TRIAL
SECTION 210 APPLICATION FOR CIVIL PENALTY ORDER BASED ON ALTERNATIVE FINDING BY COURT OF SUMMARY JURISDICTION
SECTION 211 APPLICATION FOR CIVIL PENALTY ORDER BASED ON ALTERNATIVE FINDING BY APPEAL COURT
SECTION 212 AFTER SETTING ASIDE DECLARATION, COURT MAY PRECLUDE APPLICATION FOR CIVIL PENALTY ORDER
SECTION 213 ON UNSUCCESSFUL APPEAL AGAINST DECLARATION, COURT MAY MAKE CIVIL PENALTY ORDERS
SECTION 214 APPEALS UNDER THIS DIVISION
Division 5 - Compensation for loss suffered by superannuation entity
SECTION 215 ON APPLICATION FOR CIVIL PENALTY ORDER, COURT MAY ORDER COMPENSATION
SECTION 216 CRIMINAL COURT MAY ORDER COMPENSATION
SECTION 217 ENFORCEMENT OF ORDER UNDER SECTION 215 OR 216
SECTION 218 RECOVERY OF PROFITS, AND COMPENSATION FOR LOSS, RESULTING FROM CONTRAVENTION
SECTION 219 EFFECT OF SECTIONS 215, 216 AND 218
SECTION 220 CERTIFICATES EVIDENCING CONTRAVENTION
Division 6 - Miscellaneous
SECTION 221 RELIEF FROM LIABILITY FOR CONTRAVENTION OF CIVIL PENALTY PROVISION
SECTION 222 PART DOES NOT LIMIT POWER TO AWARD PUNITIVE DAMAGES
PART 22 - INFRINGEMENT NOTICES
Division 1 - Overview
SECTION 223 SIMPLIFIED OUTLINE
SECTION 223A PROVISIONS SUBJECT TO AN INFRINGEMENT NOTICE
SECTION 223B INFRINGEMENT OFFICER
SECTION 223C CHAIR OF APRA MAY DETERMINE INFRINGEMENT OFFICERS
SECTION 223D RELEVANT CHIEF EXECUTIVE
Division 2 - Infringement notices
SECTION 224 WHEN AN INFRINGEMENT NOTICE MAY BE GIVEN
SECTION 224A MATTERS TO BE INCLUDED IN AN INFRINGEMENT NOTICE
SECTION 224B EXTENSION OF TIME TO PAY AMOUNT
SECTION 224C WITHDRAWAL OF AN INFRINGEMENT NOTICE
SECTION 224D EFFECT OF PAYMENT OF AMOUNT
SECTION 224E EFFECT OF THIS PART
PART 23 - FINANCIAL ASSISTANCE TO CERTAIN FUNDS
Division 1 - Preliminary
SECTION 227 OBJECT OF PART
SECTION 228 INTERPRETATION
SECTION 229 APPLICATION FOR ASSISTANCE
SECTION 230 MINISTER MAY REQUEST ADDITIONAL INFORMATION
SECTION 230A APRA TO ADVISE MINISTER IN RELATION TO APPLICATION FOR ASSISTANCE
Division 2 - Determination of applications for financial assistance
SECTION 231 MINISTER MAY GRANT FINANCIAL ASSISTANCE
SECTION 232 MAXIMUM AMOUNT OF FINANCIAL ASSISTANCE
SECTION 233 FINANCIAL ASSISTANCE TO BE SUBJECT TO CONDITIONS
Division 3 - Repayment of financial assistance
SECTION 234 SUPERANNUATION PROTECTION ACCOUNT
SECTION 235 MINISTER TO DECIDE THE SOURCE FROM WHICH FINANCIAL ASSISTANCE IS TO BE PAID
SECTION 236 PURPOSES OF ACCOUNT
SECTION 237 SEPARATE NOTIONAL ACCOUNTS TO BE KEPT WITHIN THE ACCOUNT
SECTION 238 FINANCIAL ASSISTANCE TO BE REPAID IN CERTAIN CIRCUMSTANCES
SECTION 239 MINISTER MAY REMIT LIABILITY
SECTION 240 REPAYABLE GRANT TO HAVE PRIORITY OVER OTHER DEBTS
PART 24 - ELIGIBLE ROLLOVER FUNDS
Division 1 - Preliminary
SECTION 241 OBJECT OF THIS PART
SECTION 242 INTERPRETATION
Division 2 - Authority to operate an eligible rollover fund
Subdivision A - Applying for authority
SECTION 242A APPLICATION FOR AUTHORITY TO OPERATE AN ELIGIBLE ROLLOVER FUND
SECTION 242B ELECTION TO TRANSFER AMOUNTS HELD IN ELIGIBLE ROLLOVER FUND IF AUTHORISATION CANCELLED
SECTION 242C ELECTION NOT TO CHARGE MEMBERS OF ELIGIBLE ROLLOVER FUND FOR PAYMENT OF CONFLICTED REMUNERATION
SECTION 242D APRA MAY REQUEST FURTHER INFORMATION
SECTION 242E PERIOD FOR DECIDING APPLICATIONS FOR AUTHORITY
Subdivision B - Authority
SECTION 242F AUTHORITY TO OPERATE AN ELIGIBLE ROLLOVER FUND
SECTION 242G NOTICE OF AUTHORITY
SECTION 242H APRA TO GIVE NOTICE OF REFUSAL OF AUTHORITY
Subdivision C - Cancelling authority
SECTION 242J CANCELLING AUTHORITY TO OPERATE ELIGIBLE ROLLOVER FUND
Subdivision D - Trustee obligations relating to eligible rollover funds
SECTION 242K ADDITIONAL OBLIGATIONS OF A TRUSTEE IN RELATION TO AN ELIGIBLE ROLLOVER FUND
SECTION 242L ADDITIONAL OBLIGATIONS OF A DIRECTOR OF A CORPORATE TRUSTEE IN RELATION TO AN ELIGIBLE ROLLOVER FUND
SECTION 242M CONTRAVENTION OF SECTION 242K OR 242L
SECTION 242N GOVERNING RULES VOID TO THE EXTENT THAT THEY ARE INCONSISTENT WITH OBLIGATIONS UNDER SECTION 242K OR 242L
Subdivision E - Miscellaneous
SECTION 242P OPERATING A FUND AS AN ELIGIBLE ROLLOVER FUND WHEN NOT AUTHORISED TO DO SO
SECTION 242Q PRUDENTIAL STANDARDS DEALING WITH AMOUNTS HELD IN ELIGIBLE ROLLOVER FUNDS
SECTION 242R NO LIABILITY FOR GIVING EFFECT TO A SECTION 242B ELECTION
Division 3 - Facility to pay benefits to eligible rollover funds
SECTION 243 PAYMENT OF BENEFITS TO ELIGIBLE ROLLOVER FUND
SECTION 244 OPERATING STANDARDS FOR TRANSFEROR FUNDS - INFORMATION AND RECORDS
SECTION 245 TAX FILE NUMBER INFORMATION
SECTION 246 DEEMED QUOTATION OF TAX FILE NUMBERS TO ELIGIBLE ROLLOVER FUNDS
SECTION 247 RECORDING ETC. OF TAX FILE NUMBERS
SECTION 248 CLAIMS FOR BENEFITS
FORMER SECTION 249 TRUSTEE OF ELIGIBLE ROLLOVER FUND TO NOTIFY COMMISSIONER OF RECEIPT OF PAYMENTS
FORMER SECTION 250 REGISTER OF ROLLED-OVER BENEFITS
PART 24A - TRANSITIONAL PROVISIONS RELATING TO PRE-1 JULY 1995 AUTOMATIC ROLLOVERS OF BENEFITS BETWEEN FUNDS
SECTION 249 OBJECT OF PART
SECTION 250 DEFINITIONS
SECTION 251 RIGHTS OF BENEFICIARY TO ROLLED-OVER BENEFITS
SECTION 252 CLAIMS TO ROLLED-OVER BENEFITS
PART 24B - PROVISIONS RELATING TO THE ADMINISTRATION BY APRA AND THE COMMISSIONER OF TAXATION OF SUPERANNUATION FUNDS WITH FEWER THAN 5 MEMBERS
Division 1 - Monitoring of superannuation funds with fewer than 5 members
SECTION 252A APRA OR COMMISSIONER OF TAXATION MAY REQUEST CERTAIN INFORMATION
SECTION 252B CONTRAVENTION NOTICES
Division 2 - Secrecy provisions relating to Commissioner of Taxation
SECTION 252C SECRECY - GENERAL OBLIGATIONS
Division 3 - Transitional and savings provisions relating to the regulation of self managed superannuation funds by the Commissioner of Taxation
SECTION 252D DEFINITION
SECTION 252E INSTRUMENTS MADE OR ISSUED BY APRA OR BY THE COMMISSIONER OF TAXATION
SECTION 252F OBLIGATIONS OWED BY OR TO APRA OR THE COMMISSIONER OF TAXATION
SECTION 252G OUTSTANDING ANNUAL RETURNS AND AMOUNTS
SECTION 252H REGULATIONS
PART 25 - MONITORING AND INVESTIGATION
Division 1 - Preliminary
SECTION 253 OBJECTS OF PART
SECTION 253A NOTICES MAY BE GIVEN TO FORMER RELEVANT PERSONS
Division 2 - Monitoring
SECTION 254 INFORMATION TO BE GIVEN TO REGULATOR
SECTION 255 REGULATOR MAY REQUIRE PRODUCTION OF BOOKS
SECTION 256 ACCESS TO PREMISES
SECTION 256A ALTERNATIVE CONSTITUTIONAL BASIS
Division 3 - APRA may require trustee of superannuation entity to appoint an individual, or a committee, to investigate the financial position of the entity
SECTION 257 INVESTIGATION OF FINANCIAL POSITION OF SUPERANNUATION ENTITY
SECTION 258 QUALIFICATIONS OF INVESTIGATOR OR INVESTIGATORS
SECTION 259 APRA MAY VETO APPOINTMENT OF INVESTIGATOR OR INVESTIGATORS
SECTION 260 DEADLINE FOR RECEIPT OF REPORT
SECTION 261 CONTENTS OF REPORT ETC.
SECTION 262 TRUSTEE MUST COMPLY WITH REQUIREMENTS
Division 3A - Regulator may accept and enforce undertakings
SECTION 262A ACCEPTANCE AND ENFORCEMENT OF UNDERTAKINGS
Division 4 - Investigations by Regulator
SECTION 263 INVESTIGATIONS OF SUPERANNUATION ENTITIES, APPROVED SMSF AUDITORS AND THE CONDUCT OF CERTAIN AUDITS
SECTION 264 POWER OF REGULATOR TO OBTAIN INFORMATION OR FREEZE ASSETS
SECTION 265 INSPECTORS
SECTION 266 DELEGATION BY INSPECTOR
SECTION 267 REGULATOR MAY EXERCISE POWERS OF INSPECTOR
SECTION 268 INSPECTOR MAY ENTER PREMISES FOR PURPOSES OF AN INVESTIGATION
SECTION 269 INSPECTOR MAY REQUIRE PRODUCTION OF BOOKS
SECTION 270 POWERS OF INSPECTOR TO REQUIRE ASSISTANCE FROM, AND EXAMINE, CURRENT AND FORMER RELEVANT PERSONS AND OTHER PERSONS
SECTION 271 APPLICATION FOR WARRANT TO SEIZE BOOKS NOT PRODUCED
SECTION 272 GRANT OF WARRANT
SECTION 273 POWERS IF BOOKS PRODUCED OR SEIZED
SECTION 274 POWERS IF BOOKS NOT PRODUCED
SECTION 275 POWER TO REQUIRE PERSON TO IDENTIFY PROPERTY OF SUPERANNUATION ENTITY
Division 5 - Examinations
SECTION 276 APPLICATION OF DIVISION
SECTION 277 REQUIREMENTS MADE OF AN EXAMINEE
SECTION 278 EXAMINATION TO BE IN PRIVATE
SECTION 279 EXAMINEE'S LAWYER MAY ATTEND
SECTION 280 RECORD OF EXAMINATION
SECTION 281 GIVING COPIES OF RECORD TO OTHER PERSONS
SECTION 282 COPIES GIVEN SUBJECT TO CONDITIONS
SECTION 283 RECORD TO ACCOMPANY REPORT
Division 6 - Reports
SECTION 284 REPORT OF INSPECTOR
Division 7 - Offences
SECTION 285 COMPLIANCE WITH REQUIREMENTS MADE UNDER THIS ACT
SECTION 286 CONCEALING BOOKS RELEVANT TO INVESTIGATION
SECTION 287 SELF-INCRIMINATION
SECTION 288 LEGAL PROFESSIONAL PRIVILEGE
SECTION 289 POWERS OF COURT WHERE NON-COMPLIANCE WITH THIS ACT
Division 8 - Evidentiary use of certain material
SECTION 290 STATEMENTS MADE AT AN EXAMINATION: PROCEEDINGS AGAINST EXAMINEE
SECTION 291 STATEMENTS MADE AT AN EXAMINATION: OTHER PROCEEDINGS
SECTION 292 WEIGHT OF EVIDENCE ADMITTED UNDER SECTION 291
SECTION 293 OBJECTION TO ADMISSION OF STATEMENTS MADE AT EXAMINATION
SECTION 294 COPIES OF, OR EXTRACTS FROM, CERTAIN BOOKS
SECTION 295 REPORT UNDER DIVISION 6
SECTION 296 EXCEPTIONS TO ADMISSIBILITY OF REPORT
SECTION 297 MATERIAL OTHERWISE ADMISSIBLE
Division 9 - Miscellaneous
SECTION 298 REGULATOR MAY CAUSE CIVIL PROCEEDING TO BE BEGUN
SECTION 298A AUTHORISATION OF MEMBERS OF STAFF
SECTION 299 PERSON COMPLYING WITH REQUIREMENT NOT TO INCUR LIABILITY TO ANOTHER PERSON
PART 25A - TAX FILE NUMBERS
Division 1 - Quotation of employee's tax file number
SECTION 299A EMPLOYEE MAY QUOTE TO EMPLOYER
SECTION 299B EMPLOYER MAY INFORM TRUSTEE OF TAX FILE NUMBER
SECTION 299C EMPLOYER MUST INFORM TRUSTEE OF TAX FILE NUMBER
SECTION 299CA USE OF TAX FILE NUMBER TO VALIDATE INFORMATION
Division 2 - Quotation, use and transfer of beneficiary's tax file number
SECTION 299D ELIGIBLE SUPERANNUATION ENTITY OR REGULATED EXEMPT PUBLIC SECTOR SUPERANNUATION SCHEME BENEFICIARY, OR APPLICANT, MAY QUOTE TAX FILE NUMBER
SECTION 299E TRUSTEE MAY REQUEST BENEFICIARY ' S OR APPLICANT ' S TAX FILE NUMBER
SECTION 299F TRUSTEE MUST REQUEST PERSON WHO IS BENEFICIARY AT COMMENCEMENT TO QUOTE TAX FILE NUMBER
SECTION 299G TRUSTEE MUST REQUEST PERSON BECOMING BENEFICIARY AFTER COMMENCEMENT TO QUOTE TAX FILE NUMBER
SECTION 299H USE OF TAX FILE NUMBER FOR CERTAIN PURPOSES - BENEFICIARIES OF ELIGIBLE SUPERANNUATION ENTITIES
SECTION 299J USE OF TAX FILE NUMBER FOR CERTAIN PURPOSES - BENEFICIARIES OF REGULATED EXEMPT PUBLIC SECTOR SUPERANNUATION SCHEME
SECTION 299K USE OF TAX FILE NUMBER FOR CERTAIN PURPOSES - APPLICANTS TO BECOME BENEFICIARIES OF ELIGIBLE SUPERANNUATION ENTITIES
SECTION 299L USE OF TAX FILE NUMBER FOR CERTAIN PURPOSES - APPLICANTS TO BECOME BENEFICIARIES OF REGULATED EXEMPT PUBLIC SECTOR SUPERANNUATION SCHEMES
SECTION 299LA USE OF TAX FILE NUMBER TO LOCATE AMOUNTS OR FOR CONSOLIDATION
SECTION 299LB USE OF TAX FILE NUMBER TO VALIDATE INFORMATION
SECTION 299M TRUSTEE OF ELIGIBLE SUPERANNUATION ENTITY MUST INFORM RSA PROVIDER OR OTHER TRUSTEE OF TAX FILE NUMBER FOR CERTAIN PURPOSES
SECTION 299N TRUSTEE OF REGULATED EXEMPT PUBLIC SECTOR SUPERANNUATION SCHEME MAY INFORM RSA PROVIDER OR OTHER TRUSTEE OF TAX FILE NUMBER FOR CERTAIN PURPOSES
SECTION 299NA PORTABILITY FORMS
Division 3 - Method of quotation of tax file numbers, including deemed quotation
SECTION 299P METHOD OF QUOTING TAX FILE NUMBER
SECTION 299Q EMPLOYEE TAKEN TO HAVE QUOTED TO TRUSTEE WHERE TRUSTEE INFORMED BY EMPLOYER
SECTION 299R BENEFICIARY OR APPLICANT TAKEN TO HAVE QUOTED TO RSA PROVIDER OR TRUSTEE
SECTION 299S PERSON CLAIMING BENEFIT TAKEN TO HAVE QUOTED TO TRUSTEE WHERE HE OR SHE PROVIDED TAX FILE NUMBER IN CONNECTION WITH CLAIM
SECTION 299SA BENEFICIARY TAKEN TO HAVE QUOTED WHERE COMMISSIONER GIVES NOTICE
SECTION 299T BENEFICIARY TAKEN TO HAVE QUOTED IF HE OR SHE QUOTED FOR OTHER PURPOSES
Division 3A - Commissioner of Taxation may issue notices about tax file numbers
SECTION 299TA EFFECT OF MISTAKEN QUOTATION OF TAX FILE NUMBER
SECTION 299TB EFFECT OF INVALID QUOTATION OF TAX FILE NUMBER
SECTION 299TC COMMISSIONER OF TAXATION MAY INFORM TRUSTEE OF TAX FILE NUMBER
SECTION 299TD VALIDATION NOTICE - BENEFICIARIES OF ELIGIBLE SUPERANNUATION ENTITIES
SECTION 299TE VALIDATION NOTICE - EMPLOYEES
SECTION 299TF COMMISSIONER OF TAXATION MAY PROVIDE ELECTRONIC INTERFACE
Division 4 - Provision of tax file numbers in forms etc.
SECTION 299U FORMS ETC. MAY REQUIRE TAX FILE NUMBER
SECTION 299V FAILURE TO QUOTE TAX FILE NUMBER
Division 5 - General
SECTION 299W DEFINITIONS
SECTION 299X STATE INSURANCE
SECTION 299Y TRUSTEE OF FORMER REGULATED EXEMPT PUBLIC SECTOR SUPERANNUATION SCHEME TO DESTROY RECORDS OF TAX FILE NUMBERS
SECTION 299Z TRANSITIONAL PROVISIONS
PART 26 - OFFENCES RELATING TO STATEMENTS, RECORDS ETC.
SECTION 300 OBJECT OF PART
SECTION 301 INTERPRETATION
SECTION 302 FALSE OR MISLEADING STATEMENTS
SECTION 303 INCORRECTLY KEEPING RECORDS ETC.
SECTION 304 RECKLESSLY MAKING FALSE OR MISLEADING STATEMENTS
SECTION 305 INTENTIONALLY MAKING FALSE OR MISLEADING STATEMENTS
SECTION 306 INCORRECTLY KEEPING OR MAKING RECORDS ETC.
SECTION 307 INCORRECTLY KEEPING RECORDS WITH INTENTION OF DECEIVING OR MISLEADING ETC.
SECTION 308 FALSIFYING OR CONCEALING IDENTITY WITH INTENTION OF DECEIVING OR MISLEADING ETC.
PART 27 - POWERS OF COURT
SECTION 309 OBJECT OF PART
SECTION 310 POWER TO GRANT RELIEF
SECTION 311 POWER OF COURT TO GIVE DIRECTIONS WITH RESPECT TO MEETINGS ORDERED BY THE COURT
SECTION 312 IRREGULARITIES
SECTION 313 POWER OF COURT TO PROHIBIT PAYMENT OR TRANSFER OF MONEY OR PROPERTY
SECTION 314 COURT MAY ORDER THE DISCLOSURE OF INFORMATION OR THE PUBLICATION OF ADVERTISEMENTS - CONTRAVENTION OF PROVISIONS RELATING TO ISSUE OF SUPERANNUATION INTERESTS ETC.
SECTION 315 INJUNCTIONS
SECTION 316 EFFECT OF SECTIONS 313, 314 AND 315
SECTION 317 POWER OF COURT TO PUNISH FOR CONTEMPT OF COURT
SECTION 318 COURT MAY RESOLVE TRANSITIONAL DIFFICULTIES
PART 28 - PROCEEDINGS
SECTION 319 OBJECT OF PART
SECTION 320 POWER OF REGULATOR TO INTERVENE IN PROCEEDINGS
SECTION 321 CIVIL PROCEEDINGS NOT TO BE STAYED
SECTION 322 STANDARD OF PROOF
SECTION 323 RELIEF FROM CIVIL LIABILITY FOR CONTRAVENTION OF CERTAIN PROVISIONS
SECTION 324 EVIDENCE OF CONTRAVENTION
SECTION 324A TIME FOR INSTITUTING CRIMINAL PROCEEDINGS
SECTION 325 VESTING OF PROPERTY
PART 29 - EXEMPTIONS AND MODIFICATIONS
SECTION 326 OBJECT OF PART
SECTION 327 INTERPRETATION
SECTION 328 REGULATOR ' S POWERS OF EXEMPTION - MODIFIABLE PROVISIONS
SECTION 329 REGULATOR ' S POWERS OF EXEMPTION - TEMPORARILY MODIFIABLE PROVISIONS
SECTION 330 REGULATOR'S POWERS OF EXEMPTION - GENERAL ISSUES
SECTION 331 ENFORCEMENT OF CONDITIONS TO WHICH EXEMPTION IS SUBJECT
SECTION 332 REGULATOR'S POWERS OF MODIFICATION - MODIFIABLE PROVISIONS
SECTION 333 REGULATOR'S POWERS OF MODIFICATION - TEMPORARILY MODIFIABLE PROVISIONS
SECTION 334 REGULATOR'S POWERS OF MODIFICATION - GENERAL ISSUES
SECTION 335 VARIATION AND REVOCATION OF EXEMPTIONS AND MODIFICATIONS
SECTION 336 NOTICE OF EXEMPTIONS AND MODIFICATIONS
PART 29A - PROTECTIONS IN RELATION TO INFORMATION
Division 1 - Protection for whistleblowers
SECTION 336A DISCLOSURES QUALIFYING FOR WHISTLEBLOWER PROTECTION
SECTION 336B WHISTLEBLOWER PROTECTION FOR DISCLOSURES THAT QUALIFY
SECTION 336C VICTIMISATION OF WHISTLEBLOWERS PROHIBITED
SECTION 336D RIGHT TO COMPENSATION
SECTION 336E CONFIDENTIALITY REQUIREMENT FOR COMPANY, COMPANY OFFICERS AND EMPLOYEES AND AUDITORS
Division 2 - Self-incrimination
SECTION 336F SELF-INCRIMINATION
PART 29B - EMPLOYERS TO GIVE INFORMATION ABOUT SUPERANNUATION CONTRIBUTIONS
SECTION 336J OBJECT OF THIS PART
SECTION 336JA REQUIREMENT TO GIVE INFORMATION
SECTION 336JB REQUIREMENT IS A CIVIL REMEDY PROVISION UNDER THE FAIR WORK ACT
SECTION 336JC GEOGRAPHICAL APPLICATION OF THIS PART
SECTION 336JD COMPLIANCE WITH THE REQUIREMENT
SECTION 336JE DISCLOSING INFORMATION RELATING TO THIS PART
SECTION 336JF ALTERNATIVE CONSTITUTIONAL BASIS
PART 30 - MISCELLANEOUS
SECTION 337 OBJECT OF PART
SECTION 337A TRUSTEE MAY GIVE EFFECT TO AWARD MADE UNDER ARBITRATION AGREEMENT
SECTION 338 CONDUCT BY DIRECTORS, SERVANTS AND AGENTS
SECTION 338A LIABILITY OF TRUSTEES REQUIRED TO ENSURE THING OCCURS
SECTION 339 CONVICTION DOES NOT RELIEVE DEFENDANT FROM CIVIL LIABILITY
SECTION 340 LIABILITY FOR DAMAGES
SECTION 341 CIVIL IMMUNITY WHERE DEFENDANT WAS COMPLYING WITH THIS ACT
SECTION 342 PRE-1 JULY 88 FUNDING CREDITS AND DEBITS
SECTION 343 RULES AGAINST PERPETUITIES NOT TO APPLY TO SUPERANNUATION ENTITY
SECTION 344 REVIEW OF CERTAIN DECISIONS
SECTION 345 STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS
SECTION 346 SECRECY
SECTION 347 HOW INFORMATION MAY BE GIVEN TO THE COMMISSIONER OF TAXATION
SECTION 347A THE REGULATOR MAY COLLECT STATISTICAL INFORMATION
SECTION 348 THE REGULATOR MAY PUBLISH STATISTICAL INFORMATION
SECTION 348A QUARTERLY REPORTS ABOUT SUPERANNUATION
SECTION 349 THIS ACT AND THE REGULATIONS TO BE SUBJECT TO CERTAIN SUPERANNUATION ORDERS
SECTION 349A PAYMENT OUT OF A FUND IN ACCORDANCE WITH THE BANKRUPTCY ACT 1966
SECTION 349B ACQUISITION OF PROPERTY
SECTION 350 CONCURRENT OPERATION OF STATE/TERRITORY LAWS
SECTION 351 ADDITIONAL FUNCTIONS OF THE CHIEF EXECUTIVE MEDICARE
SECTION 352 ANNUAL REPORTS
SECTION 353 REGULATIONS
PART 31 - TRANSITION TO SCHEME PROVIDED FOR IN THIS ACT
Division 1 - Object of Part
SECTION 354 OBJECT OF PART
Division 2 - Entities that have a management company and a trustee
Subdivision A - General
SECTION 355 ENTITY TO WHICH DIVISION APPLIES
SECTION 356 INTERPRETATION
Subdivision B - Existing management company may retire
SECTION 357 EXISTING MANAGEMENT COMPANY MAY GIVE NOTICE OF RETIREMENT
SECTION 358 EFFECT OF NOTICE UNDER SECTION 357
SECTION 359 ACTION TO BE TAKEN BY EXISTING TRUSTEE ON RECEIPT OF NOTICE UNDER SECTION 357
SECTION 360 APRA TO APPOINT NEW TRUSTEE IF RECEIVES NOTICE UNDER SUBSECTION 359(2)
SECTION 361 EFFECT OF NOTICE UNDER SUBSECTION 359(2)
SECTION 362 WHAT HAPPENS IF EXISTING TRUSTEE FAILS TO GIVE A NOTICE UNDER SUBSECTION 359(2) OR (3)
Subdivision C - Existing trustee may retire
SECTION 363 EXISTING TRUSTEE MAY GIVE NOTICE OF RETIREMENT
SECTION 364 ACTION TO BE TAKEN BY EXISTING MANAGEMENT COMPANY ON RECEIPT OF NOTICE UNDER SECTION 363
SECTION 365 APRA TO APPOINT NEW TRUSTEE
SECTION 366 EFFECT OF NOTICE UNDER SECTION 363 ON TRUSTEE
SECTION 367 EFFECT OF NOTICE UNDER SECTION 363 ON MANAGEMENT COMPANY
SECTION 368 NOTICES UNDER SECTIONS 363 AND 364 HAVE NO EFFECT EXCEPT AS PROVIDED IN THIS DIVISION
SECTION 369 WHAT HAPPENS IF EXISTING MANAGEMENT COMPANY FAILS TO GIVE A NOTICE UNDER SUBSECTION 364(2) OR (3)
Subdivision D - What happens if existing management company or existing trustee stops holding office otherwise than under this Division
SECTION 370 EXISTING MANAGEMENT COMPANY CEASES TO HOLD OFFICE FIRST
SECTION 371 EXISTING TRUSTEE CEASES TO HOLD OFFICE FIRST
SECTION 372 EXISTING TRUSTEE CANNOT CEASE TO HOLD OFFICE AT SAME TIME AS EXISTING MANAGEMENT COMPANY
Subdivision E - Special provisions in relation to the transitional period
SECTION 373 INTERPRETATION
SECTION 374 EXISTING TRUSTEE TAKEN TO BE AN APPROVED TRUSTEE
SECTION 375 APPLICATION OF SECTION 153 DURING THE TRANSITIONAL PERIOD
SECTION 376 REGULATIONS MAY MODIFY APPLICATION OF ACT AND APPLY PROVISIONS OF THE CORPORATIONS LAW ETC.
Subdivision F - Miscellaneous
SECTION 377 NEW TRUSTEE TO NOTIFY APPOINTMENT TO MEMBERS
SECTION 378 CIVIL IMMUNITY FOR ACTIONS UNDER DIVISION
SECTION 379 DIVISION HAS EFFECT DESPITE ANYTHING IN ANY OTHER PART OF THIS ACT ETC.
Division 3 - Regulations may make other transitional provisions
SECTION 380 REGULATIONS MAY MAKE OTHER TRANSITIONAL PROVISIONS
PART 32 - ADDITIONAL TRANSITIONAL PROVISIONS - TAX FILE NUMBERS
SECTION 381 OBJECT OF PART
SECTION 382 QUOTATION OF TAX FILE NUMBER
SECTION 383 PRE-1 JULY 1994 QUOTATION OF TAX FILE NUMBER TO BE TREATED AS IF MADE UNDER PROVISIONS COMMENCING ON 1 JULY 1994
SECTION 384 PRE-1 JULY 1994 QUOTATION OF TAX FILE NUMBER - REQUEST FOR QUOTATION, OR RECORDING, OF NUMBER NOT PROHIBITED BY THE TAXATION ADMINISTRATION ACT 1953
SECTION 385 PRE-1 JULY 1994 QUOTATION OF TAX FILE NUMBER - OBJECTS OF TAX FILE NUMBER SYSTEM
PART 33 - ADDITIONAL TRANSITIONAL PROVISIONS RELATING TO MYSUPER
Division 1 - Moving accrued default amounts to MySuper products
SECTION 386 OBJECT
SECTION 387 ELECTION TO TRANSFER ACCRUED DEFAULT AMOUNTS
SECTION 388 TRANSFER TO MYSUPER PRODUCTS
Division 2 - Miscellaneous
SECTION 389 PRUDENTIAL STANDARDS DEALING WITH TRANSITIONAL MATTERS
SECTION 390 REGULATIONS DEALING WITH TRANSITIONAL, SAVINGS AND APPLICATION MATTERS
PART 34 - ADDITIONAL TRANSITIONAL PROVISIONS RELATING TO ELIGIBLE ROLLOVER FUNDS
SECTION 391 DEFINITIONS
SECTION 392 AUTHORITY TO OPERATE AN ELIGIBLE ROLLOVER FUND GIVEN BEFORE 1 JANUARY 2014
SECTION 393 OPERATION OF EXISTING ERFS AFTER COMMENCEMENT
SECTION 394 MOVING AMOUNTS HELD IN EXISTING ERFS
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