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Close folder Legislation and supporting material
Close folder Principal legislation
Open folder Taxation
Open folder Fringe Benefits Tax
Close folder Superannuation
Open folder SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997
Open folder SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992
Close folder SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993
View list of provisions
Open folder PART 1 - PRELIMINARY
Open folder PART 2 - APPROVAL OF TRUSTEES
Open folder PART 2A - LICENSING OF TRUSTEES AND GROUPS OF INDIVIDUAL TRUSTEES
Open folder PART 2B - REGISTRABLE SUPERANNUATION ENTITIES
Open folder PART 2C - MYSUPER
Open folder PART 3 - OPERATING STANDARDS
Open folder PART 3A - PRUDENTIAL STANDARDS
Open folder PART 3B - SUPERANNUATION DATA AND PAYMENT REGULATIONS AND STANDARDS
Open folder PART 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES
Open folder PART 5 - NOTICES ABOUT COMPLYING FUND STATUS
Open folder PART 6 - PROVISIONS RELATING TO GOVERNING RULES OF SUPERANNUATION ENTITIES
Open folder PART 7 - PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS
Close folder PART 8 - IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS
Close folder Division 1 - Object and interpretation
Open folder Subdivision A - General
Close folder 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
Open folder Subdivision C - In-house assets
Open folder Subdivision D - Transitional arrangements in relation to in-house assets
Open folder Subdivision E - Other provisions in relation to in-house assets
Open folder Division 2 - Historical cost ratio of fund's in-house assets
Open folder Division 3 - Market value ratio of fund's in-house assets
Open folder Division 3A - Limit on in-house assets of certain defined benefit funds
Open folder Division 4 - Enforcement
Open folder Division 5 - Anti-avoidance
Open folder PART 9 - EQUAL REPRESENTATION OF EMPLOYERS AND MEMBERS - EMPLOYER-SPONSORED FUNDS
Open folder PART 10 - PROVISIONS APPLYING ONLY TO APPROVED DEPOSIT FUNDS
Open folder PART 11 - PROVISIONS APPLYING ONLY TO POOLED SUPERANNUATION TRUSTS
Open folder PART 11A - GENERAL FEES RULES
Open folder PART 12 - DUTIES OF TRUSTEES AND INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES
Open folder PART 13 - ACCOUNTS, STATEMENTS AND AUDITS OF SUPERANNUATION ENTITIES
Open folder PART 14 - OTHER PROVISIONS APPLYING TO SUPERANNUATION ENTITIES
Open folder PART 15 - STANDARDS FOR TRUSTEES, CUSTODIANS AND INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES
Open folder PART 16 - ACTUARIES AND AUDITORS OF SUPERANNUATION ENTITIES
Open folder PART 17 - SUSPENSION OR REMOVAL OF TRUSTEE OF SUPERANNUATION ENTITY
Open folder PART 18 - AMALGAMATION OF FUNDS
Open folder FORMER PART 18 - PROHIBITED CONDUCT IN RELATION TO SUPERANNUATION INTERESTS
Open folder PART 19 - PUBLIC OFFER ENTITIES: PROVISIONS RELATING TO SUPERANNUATION INTERESTS
Open folder PART 20 - ADMINISTRATIVE DIRECTIONS AND PENALTIES FOR CONTRAVENTIONS RELATING TO SELF MANAGED SUPERANNUATION FUNDS
Open folder PART 21 - CIVIL AND CRIMINAL CONSEQUENCES OF CONTRAVENING CIVIL PENALTY PROVISIONS
Open folder PART 22 - INFRINGEMENT NOTICES
Open folder PART 23 - FINANCIAL ASSISTANCE TO CERTAIN FUNDS
Open folder PART 24 - ELIGIBLE ROLLOVER FUNDS
Open folder PART 24A - TRANSITIONAL PROVISIONS RELATING TO PRE-1 JULY 1995 AUTOMATIC ROLLOVERS OF BENEFITS BETWEEN FUNDS
Open folder PART 24B - PROVISIONS RELATING TO THE ADMINISTRATION BY APRA AND THE COMMISSIONER OF TAXATION OF SUPERANNUATION FUNDS WITH FEWER THAN 5 MEMBERS
Open folder PART 25 - MONITORING AND INVESTIGATION
Open folder PART 25A - TAX FILE NUMBERS
Open folder PART 26 - OFFENCES RELATING TO STATEMENTS, RECORDS ETC.
Open folder PART 27 - POWERS OF COURT
Open folder PART 28 - PROCEEDINGS
Open folder PART 29 - EXEMPTIONS AND MODIFICATIONS
Open folder PART 29A - PROTECTIONS IN RELATION TO INFORMATION
Open folder PART 29B - EMPLOYERS TO GIVE INFORMATION ABOUT SUPERANNUATION CONTRIBUTIONS
Open folder PART 30 - MISCELLANEOUS
Open folder PART 31 - TRANSITION TO SCHEME PROVIDED FOR IN THIS ACT
Open folder PART 32 - ADDITIONAL TRANSITIONAL PROVISIONS - TAX FILE NUMBERS
Open folder PART 33 - ADDITIONAL TRANSITIONAL PROVISIONS RELATING TO MYSUPER
Open folder PART 34 - ADDITIONAL TRANSITIONAL PROVISIONS RELATING TO ELIGIBLE ROLLOVER FUNDS
Open folder SUPERANNUATION AUDITOR REGISTRATION IMPOSITION ACT 2012
Open folder INSURANCE AND SUPERANNUATION COMMISSIONER ACT 1987
Open folder RETIREMENT SAVINGS ACCOUNT PROVIDERS SUPERVISORY LEVY IMPOSITION ACT 1998
Open folder RETIREMENT SAVINGS ACCOUNTS ACT 1997
Open folder RETIREMENT SAVINGS ACCOUNTS SUPERVISORY LEVY ACT 1997
Open folder SMALL SUPERANNUATION ACCOUNTS ACT 1995
Open folder SUPERANNUATION (DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS TAX) ACT 2007
Open folder SUPERANNUATION (EXCESS CONCESSIONAL CONTRIBUTIONS CHARGE) ACT 2013
Open folder SUPERANNUATION (EXCESS NON-CONCESSIONAL CONTRIBUTIONS TAX) ACT 2007
Open folder SUPERANNUATION (EXCESS TRANSFER BALANCE TAX) IMPOSITION ACT 2016
Open folder SUPERANNUATION (EXCESS UNTAXED ROLL-OVER AMOUNTS TAX) ACT 2007
Open folder SUPERANNUATION (FINANCIAL ASSISTANCE FUNDING) LEVY ACT 1993
Open folder SUPERANNUATION (RESOLUTION OF COMPLAINTS) ACT 1993
Open folder SUPERANNUATION (ROLLED-OVER BENEFITS) LEVY ACT 1993
Open folder SUPERANNUATION (SUSTAINING THE SUPERANNUATION CONTRIBUTION CONCESSION) IMPOSITION ACT 2013
Open folder SUPERANNUATION (UNCLAIMED MONEY AND LOST MEMBERS) ACT 1999
Open folder SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997
Open folder SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) IMPOSITION ACT 1997
Open folder SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997
Open folder SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH - REDUCTION OF BENEFITS) ACT 1997
Open folder SUPERANNUATION CONTRIBUTIONS TAX IMPOSITION ACT 1997
Open folder SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) TAXATION ACT 1987
Open folder SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003
Open folder SUPERANNUATION GUARANTEE CHARGE ACT 1992
Open folder SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) SUPERVISORY LEVY IMPOSITION ACT 1991
Open folder SUPERANNUATION SUPERVISORY LEVY IMPOSITION ACT 1998
Open folder TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) ACT 1997
Open folder TERMINATION PAYMENTS TAX IMPOSITION ACT 1997
Open folder Goods and Services Tax
Open folder Excise (Including Customs, Working Pages and By-laws)
Open folder Archived
Open folder Other
Open folder Principal regulations
Open folder Amending legislation
Open folder Amending regulations
Open folder Legislative instruments
Open folder Extrinsic materials
Open folder Public rulings
Open folder Practical compliance guidelines
Open folder Cases
Open folder Decision impact statements
Open folder ATO interpretative decisions
Open folder Law administration practice statements
Open folder Taxpayer alerts
Open folder Other ATO documents
Open folder ATO law aids
Open folder Archived document types
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