Commonwealth Consolidated Regulations Commonwealth Consolidated Regulationsmade under the
Retirement Savings Accounts Act 1997
Compilation No. 80
Compilation date: 7 December 2024
Includes amendments: F2024L01596
About this compilation
This compilation
This is a compilation of the Retirement Savings Accounts Regulations 1997 that shows the text of the law as amended and in force on 7 December 2024 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part 1--Preliminary
1.01 Name of Regulations
1.03 Interpretation
1.04 Eligible person--section 13 of the Act
1.05 Approved auditor
1.05A Meaning of growth phase
1.06 Lost RSA holder
1.07 Meaning of pension--section 16 of the Act
1.08 Commutation of market linked pension
1.08AA Commutation of market linked pension--limited period for full commutation
1.08A Commutation of an account-based pension
1.09 Interdependency relationships (Act s 20A)
Part 2--Information for RSA holders and others
Division 2.3A--Information about RSA interest subject to payment split
2.18A Application of Division 2.3A
2.18B Operating standards
2.18C Information to be provided by RSA provider--growth phase
2.18D Other information to be given by RSA provider--adverse effect on benefits
Part 3--Benefit protection standards
Division 3.1--Introductory
3.01 Interpretation
3.02 RSA provider may provide greater protection
Division 3.2--Treatment of benefits
3.03 Operating standards
3.04 Minimum benefits
3.05 How benefits are to be treated
3.06 Mandated employer contributions
3.06A Priority in deducting surcharge or instalment
3.06B Refund of costs
Division 3.3--RSA holder-protection standards
3.07 Interpretation
3.08 Operating standards
3.09 RSA holder-protection standards not to apply to certain protected RSA holders
3.10 RSA holder-protection standards not to apply to pensions or annuities
3.11 RSA holder-protection standards not to apply to traditional life insurance policies
3.12 RSA holder-protection standards
3.13 Costs not to be deferred
Part 3A--Data and payment matters relating to RSAs
3A.01 Definitions
3A.02 Prescribed RSA
3A.03 Information to be given for register
Part 4--Payment standards
Division 4.1--Introductory
Subdivision 4.1.1--General interpretation
4.01 Interpretation
4.01AA Meaning of non-commutable allocated pension
4.01A Meaning of terminal medical condition
4.01B Conditions of release for temporary residents
4.03 RSA changeover day
Subdivision 4.1.2--Preserved benefits
4.04 Preserved benefits--before 1 July 1999
4.05 Preserved benefits--on and after 1 July 1999
4.08 Effect of rollover or transfer on preserved benefits
Subdivision 4.1.3--Restricted non-preserved benefits
4.09 Restricted non-preserved benefits--before 1 July 1999
4.10 Restricted non-preserved benefits--on and after 1 July 1999
4.12 Effect of rollover or transfer on restricted non-preserved benefits
Subdivision 4.1.4--Unrestricted non-preserved benefits
4.13 Unrestricted non-preserved benefits
4.14 Movement of benefits between categories by satisfaction of conditions of release
4.15 Effect of rollover or transfer on unrestricted non-preserved benefits
Subdivision 4.1.5--Miscellaneous
4.17 Contributions and benefits taken to be preserved benefits
4.17A When benefits rolled over or transferred are unrestricted non-preserved benefits
4.17B Investment earnings taken to be unrestricted non-preserved benefits
4.18 Redistribution of benefits by operation of terms and conditions or action of RSA provider
Division 4.2--Payment of benefits
4.19 Operating standards
4.20 Restriction on payment
4.20A Payment and commutation of pension in breach of standards
4.20B Benefits to be paid as soon as practicable where member satisfies compassionate ground relating to coronavirus
Division 4.3--Cashing of benefits
4.21 Voluntary cashing of preserved benefits
4.22 Voluntary cashing of restricted non-preserved benefits
4.22A Release of benefits on compassionate grounds
4.22B Release of benefits on compassionate ground--coronavirus
4.23 Voluntary cashing of unrestricted non-preserved benefits
4.23A Compulsory cashing of benefits--temporary residents
4.23B Cashing of benefits in an RSA--payment to Commissioner of Taxation
4.24 Compulsory cashing of benefits
4.25 Effect of rollover or transfer on post-65 employer-financed benefits
4.26 Limitation on cashing of benefits in favour of persons other than RSA holders or their legal personal representatives
4.27 When benefits may be cashed in favour of persons other than RSA holders
4.28 Effect of payment of benefits
4.29 Priority in cashing benefits in certain cases
Division 4.4--Rollover and transfer of benefits
4.30 Definition
4.31 Operating standards
4.32 Rollover
4.33 Transfer
4.34 When RSA holder's consent need not be given
Division 4.4A--Compulsory rollover and transfer of benefits in RSAs
4.35 Application of Division 4.4A
4.35A Data and payment matters relating to RSAs
4.35B Request forms
4.35C Request for rollover or transfer of RSA holder's withdrawal benefit
4.35D Action by receiving entity on receipt of request
4.35E Transferring entity must electronically receive request
4.35F Transferring entity may request information if not provided
4.35G Validation of RSA holder's details by transferring entity
4.35H Verification of self managed superannuation fund and RSA holder's details
4.35J Rollover or transfer of RSA holder's withdrawal benefit
4.35K Timeframes for rollovers and transfers
4.35L RSA holder details for rollover or transfer
4.35M Receiving entity must electronically receive information and payment
4.35N Receiving entity must allocate amount to RSA holder
4.35P When an RSA provider may refuse to roll over or transfer an amount
Division 4.5--Spouse contributions-splitting amounts
4.37 Interpretation
4.38 Meaning of taxed splittable contribution and untaxed splittable contribution
4.39 Meaning of splittable contribution
4.40 Application of Division 4.5
4.41 Application to roll over, transfer or allot an amount of contributions
4.42 Decision on application
4.43 Receiving spouse
Division 4.6--Conditions for the use of tax file numbers to facilitate consolidation or rollover
4.44 Definitions for Division 4.6
4.45 Conditions for use of tax file numbers
4.46 Consent to use RSA holder's tax file number
4.47 Procedure for searching for amounts to facilitate consolidation by rollover
Part 4AA--Portability Forms
4AA.01 Establishment of scheme
4AA.02 Request to rollover or transfer withdrawal benefit
4AA.03 Verification of data
Part 4A--RSA interests subject to payment split
Division 4A.1--General
4A.01 Purpose of Part 4A
4A.01A Relevant condition of release
4A.02 Operating standards
4A.03 RSA provider to give payment split notice
Division 4A.2--Options available for interests
4A.04 Application of Division 4A.2
4A.05 RSA provider may open a new RSA
4A.06 Request to retain a non-member spouse interest
4A.07 Request to roll over or transfer benefits
4A.08 Request for lump sum payment
4A.09 Requirements for requests
4A.10 Giving effect to a request
4A.11 RSA provider's options if no request received
4A.12 Confirming a non-member spouse RSA
4A.13 Rolling over or transferring the non-member spouse's interest
4A.14 Paying a lump sum
Division 4A.3--Options available for certain RSA interests
4A.15 Application of Division 4A.3
4A.16 Request to open new RSA
4A.17 Request for transfer of benefits
4A.18 Request for lump sum payment
4A.19 Requirements for requests
4A.20 Giving effect to a request
4A.21 RSA provider options if no request received
4A.22 Opening a new RSA
4A.23 Rolling over or transferring transferable benefits
4A.24 Paying a lump sum
Division 4A.4--Splittable payments--payment standards for non-member spouse entitlements
4A.25 Application of Division 4A.4
4A.27 Preservation of non-member spouse entitlements
4A.28 Cashing of non-member spouse entitlements
Part 5--Contribution standards
5.01 Interpretation
Division 5.1--Operating standards
5.02 Operating standards
5.03 Acceptance of contributions
Division 5.2--Data and payment matters relating to RSAs
5.04 Data and payment matters relating to RSAs
5.05 Application
5.06 RSA provider may give policy or account number to Commissioner of Taxation
5.07 Employee details for contribution
5.08 RSA provider must electronically receive contributions and information
5.09 Incomplete contribution information
5.10 Contributions to be allocated to an RSA holder
Part 6--Miscellaneous
Division 6.1--Reconsideration and review of decisions
6.01 Notice of reviewable decisions and reasons for decisions
6.02 Reconsideration of certain decisions
6.03 ART review of reconsidered decisions
Division 6.2--Matters prescribed or specified in relation to RSA institutions and providers
6.04 Application for approval as an RSA institution
Division 6.3--Information to be given to APRA or Commissioner of Taxation and related matters
6.08 Operating standards--disclosure of information to APRA
6.10 Lodgment of annual returns
Division 6.3A--Cooperation with AFCA
6.10A Cooperation with AFCA
Division 6.4--Other matters
6.11 RSA holder benefits--specified age
6.12 Prescribed regulatory agencies
6.13 Period to notify RSA holder or employer of suspension or revocation
6.15 Amount to be transferred
6.16 Period within which audit report must be given
6.16A Conditional offer of goods or services--exemptions
6.17 Payment of benefit to eligible rollover fund
6.18 Report of inspector--prescribed agencies
6.19 Statements made at an examination--manner of authentication
Part 7--Transitional matters
7.1 Amendments made by Retirement Savings Accounts Amendment Regulation 2012 (No. 3)
7.2 Amendments made by the Tax and Superannuation Laws Amendment (Release Conditions for Non -concessional Contributions) Regulation 2015
7.3 Amendments made by the Treasury Laws Amendment (2016 Measures No. 1) Regulation 2016
7.4 Amendments made by the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017
7.5 Amendments made by the Treasury Laws Amendment (Putting Consumers First--Establishment of the Australian Financial Complaints Authority) Regulations 2018
7.6 Amendments made by the Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2018
7.7 Amendments made by the Treasury Laws Amendment (Work Test Exemption) Regulations 2018
7.8 Amendments made by the Treasury Laws Amendment (AFCA Cooperation) Regulations 2019
7.9 Amendments made by the Superannuation Legislation Amendment (2020 Measures No. 1) Regulations 2020
7.10 Amendments made by the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021
7.11 Amendments made by the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020
7.12 Amendments made by the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022
7.13 Amendments made by the Superannuation Legislation Amendment (Broadening Contribution Rules) Regulations 2022
7.14 Amendment made by the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2024
Schedule 1--Payment limits for pensions with a commencement day before 1 January 2006
Schedule 1A--Payment limits for pensions with a commencement day on or after 1 January 2006
Schedule 2--Conditions of release and cashing restrictions--preserved benefits and restricted non-preserved benefits
Schedule 4--Payments for market linked pensions
Schedule 5--Minimum payment amount for an account-based pension
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Number and year | FRLI registration or gazettal | Commencement | Application, saving and transitional provisions |
116, 1997 | 29 May 1997 | 2 June 1997 (r 1.02 and gaz 1997, No S202) |
|
150, 1997 | 26 June 1997 | 1 July 1997 (r 1.1) | -- |
151, 1997 | 26 June 1997 | 1 July 1997 (r 1.1) | -- |
242, 1997 | 10 Sept 1997 | 10 Sept 1997 (r 1.1) | -- |
294, 1997 | 16 Oct 1997 | 16 Oct 1997 (r 1.1) | -- |
308, 1997 | 5 Nov 1997 | 5 Nov 1997 (r 1.1) | -- |
342, 1997 | 9 Dec 1997 | 9 Dec 1997 (r 1.1) | r 5 |
82, 1998 | 5 May 1998 | r 6: 1 Nov 1998 (r 1.1) | -- |
176, 1998 | 30 June 1998 | 30 June 1998 (r 1.1) | -- |
178, 1998 | 30 June 1998 | r 4: 1 July 1998 (r 1.2) | -- |
192, 1998 | 30 June 1998 | 1 July 1998 (r 2) | -- |
13, 1999 | 11 Feb 1999 | 11 Feb 1999 (r 2) | -- |
315, 1999 | 15 Dec 1999 | 15 Dec 1999 (r 2) | -- |
279, 2000 | 18 Oct 2000 | r 1-3: 18 Oct 2000 (r 2(a)) | -- |
20, 2002 | 21 Feb 2002 | 11 Mar 2002 (r 2 and gaz 2001, No. GN42) | -- |
47, 2002 | 7 Mar 2002 | 7 Mar 2002 (r 2) | -- |
90, 2002 | 9 May 2002 | 1 July 2002 (r 2) | -- |
149, 2002 | 27 June 2002 | 1 July 2002 (r 2) | -- |
200, 2002 | 29 Aug 2002 | 29 Aug 2002 (r 2) | -- |
352, 2002 | 20 Dec 2002 | 28 Dec 2002 (r 2) | -- |
41, 2003 | 27 Mar 2003 | 27 Mar 2003 (r 2) | -- |
195, 2003 | 31 July 2003 | Note: disallowed by the Senate on 18 September 2003 | -- |
11, 2004 | 20 Feb 2004 | 20 Feb 2004 | -- |
147, 2004 | 25 June 2004 | Sch 1: 1 July 2004 (r 2(a)) | -- |
197, 2004 | 1 July 2004 | 1 July 2004 (r 2) | -- |
348, 2004 | 8 Dec 2004 | 1 July 2004 (r 2) | -- |
403, 2004 | 23 Dec 2004 | 20 Sept 2004 (r 2) | -- |
55, 2005 | 4 April 2005 (F2005L00728) | 1 July 2005 (r 2) | -- |
149, 2005 | 30 June 2005 (F2005L01676) | 1 July 2005 (r 2) | -- |
218, 2005 | 7 Oct 2005 (F2005L02918) | Sch 1 (items 15-17): 8 Oct 2005 (r 2(a)) | -- |
260, 2005 | 14 Nov 2005 (F2005L03449) | 15 Nov 2005 (r 2) | -- |
330, 2005 | 20 Dec 2005 (F2005L04048) | Sch 1: 21 Dec 2005 | -- |
331, 2005 | 20 Dec 2005 (F2005L04026) | Sch 1: 21 Dec 2005 | -- |
188, 2006 | 17 July 2006 (F2006L02314) | 18 July 2006 (r 2) | -- |
104, 2007 | 27 Apr 2007 (F2007L01123) | r 1-3 and Sch 1: 28 Apr 2007 (r 2(a)) | -- |
203, 2007 | 29 June 2007 (F2007L01894) | 1 July 2007 (r 2) | -- |
8, 2008 | 15 Feb 2008 (F2008L00375) | 16 Feb 2008 (r 2) | -- |
14, 2009 | 6 Feb 2009 (F2009L00257) | r 1-3 and Sch 1: 7 Feb 2009 (r 2(a)) | -- |
45, 2009 | 16 Mar 2009 (F2009L00986) | 17 Mar 2009 (r 2) | -- |
105, 2009 | 5 June 2009 (F2009L02157) | 6 June 2009 (r 2) | -- |
23, 2010 | 26 Feb 2010 (F2010L00390) | 27 Feb 2010 (r 2) | -- |
186, 2010 | 30 June 2010 (F2010L01813) | 1 July 2010 (r 2) | -- |
236, 2010 | 22 July 2010 (F2010L02057) | 23 July 2010 | -- |
81, 2011 | 3 June 2011 (F2011L00938) | 4 June 2011 (r 2) | -- |
148, 2011 | 5 Aug 2011 (F2011L01608) | 6 Aug 2011 (r 2) | -- |
197, 2011 | 21 Oct 2011 (F2011L02101) | 1 Nov 2011 (r 2 and F2011L02110) | -- |
277, 2011 | 9 Dec 2011 (F2011L02613) | 1 Jan 2012 (r 2) | -- |
1, 2012 | 13 Feb 2012 (F2012L00269) | 14 Feb 2012 (s 2) | -- |
202, 2012 | 20 Aug 2012 (F2012L01709) | 21 Aug 2012 (s 2) | -- |
315, 2012 | 11 Dec 2012 (F2012L02403) | 12 Dec 2012 (s 2) | -- |
13, 2013 | 18 Feb 2013 (F2013L00208) | 19 Feb 2013 (s 2) | -- |
61, 2013 | 30 Apr 2013 (F2013L00707) | Sch 1: 1 May 2013 (s 2 item 2) | -- |
278, 2013 | 16 Dec 2013 (F2013L02118) | Sch 1 (items 1-6): 17 Dec 2013 (s 2) | -- |
127, 2014 | 26 Aug 2014 (F2014L01133) | Sch 3 (item 1): 27 Aug 2014 (s 2) | -- |
79, 2015 | 1 June 2015 (F2015L00773) | Sch 1 (item 4): 17 Dec 2013 (s 2 item 3) | -- |
91, 2015 | 18 June 2015 (F2015L00840) | Sch 1 (items 31-33, 40-45): 1 July 2015 (s 2(1) item 2) | Sch 1 (items 40-45) |
110, 2015 | 29 June 2015 (F2015L00968) | Sch 1 (item 2): 1 July 2015 (s 2(1) item 1) | -- |
156, 2015 | 9 Sept 2015 (F2015L01416) | Sch 1 (item 4): 10 Sept 2015 (s 2(1) item 1) | SLI No 155, 2015 (s 23) |
Name | Registration | Commencement | Application, saving and transitional provisions |
Treasury Laws Amendment (2016 Measures No. 1) Regulation 2016 | 26 Feb 2016 (F2016L00156) | Sch 3 (items 1-5): 27 Feb 2016 (s 2(1) item 1) | -- |
Treasury Laws Amendment (2016 Measures No. 2) Regulation 2016 | 9 May 2016 (F2016L00705) | Sch 1 (items 1, 2): never commenced (s 2(1) item 2) | -- |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 | 27 Mar 2017 (F2017L00321) | Sch 1 (items 5-11), Sch 3 (items 1-6), Sch 8 (item 22) and Sch 10 (item 3): 28 Mar 2017 (s 2(1) items 2, 6, 7) | -- |
Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 | 21 June 2017 (F2017L00704) | Sch 1 (item 10): 1 July 2017 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Regulations 2018 | 7 Mar 2018 (F2018L00210) | Sch 2 (items 1-3): 8 Mar 2018 (s 2(1) item 3) | -- |
Treasury Laws Amendment (Putting Consumers First--Establishment of the Australian Financial Complaints Authority) Regulations 2018 | 24 Apr 2018 (F2018L00515) | Sch 3 (items 6, 7): 5 Mar 2022 (s 2(1) item 10) | -- |
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2018 | 30 May 2018 (F2018L00676) | Sch 1 (items 1-4): 1 July 2018 (s 2(1) item 2) | -- |
Treasury Laws Amendment (Work Test Exemption) Regulations 2018 | 7 Dec 2018 (F2018L01682) | Sch 1 (items 1-4): 1 Jan 2019 (s 2(1) item 2) | -- |
Treasury Laws Amendment (AFCA Cooperation) Regulations 2019 | 5 Apr 2019 (F2019L00537) | Sch 1 (items 9-11): 6 Apr 2019 (s 2(1) item 1) | -- |
Superannuation (Unclaimed Money and Lost Members) and Other Laws (Repeal and Consequential Amendments) Regulations 2019 | 16 Dec 2019 (F2019L01618) | Sch 1 (item 2): 17 Dec 2019 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2020 | 16 Apr 2020 (F2020L00431) | Sch 1 (items 1-4): 17 Apr 2020 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations (No. 2) 2020 | 30 Apr 2020 (F2020L00532) | Sch 1 (item 1): 1 May 2020 (s 2(1) item 1) | -- |
Superannuation Legislation Amendment (2020 Measures No. 1) Regulations 2020 | 29 May 2020 (F2020L00645) | Sch 1 (items 1-5): 30 May 2020 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations (No. 3) 2020 | 3 Sept 2020 (F2020L01133) | Sch 1 (item 1): 4 Sept 2020 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020 | 14 Dec 2020 (F2020L01610) | Sch 1 (items 64, 65): 15 Dec 2020 (s 2(1) item 2) | -- |
Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2021 | 4 Mar 2021 (F2021L00199) | Sch 1 (item 2): 1 Apr 2021 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 | 1 Apr 2021 (F2021L00412) | Sch 1 (items 1-23): 2 Apr 2021 (s 2(1) item 1) | -- |
Superannuation Legislation Amendment (Superannuation Drawdown) Regulations 2021 | 24 June 2021 (F2021L00833) | Sch 1 (items 1-4): 25 June 2021 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 2) Regulations 2021 | 17 Dec 2021 (F2021L01841) | Sch 1 (items 13, 14): 18 Dec 2021 (s 2(1) item 2) | -- |
Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021 | 23 Dec 2021 (F2021L01893) | Sch 1 (items 155-169): 28 Sept 2022 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 | 3 Mar 2022 (F2022L00241) | Sch 1 (items 2-11): 1 Apr 2022 (s 2(1) item 1) | -- |
Superannuation Legislation Amendment (Superannuation Drawdown) Regulations 2022 | 1 Apr 2022 (F2022L00498) | Sch 1 (items 1-4): 2 Apr 2022 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022 | 4 Apr 2022 (F2022L00511) | Sch 1 (items 3-5): 5 Apr 2022 (s 2(1) item 1) | -- |
Superannuation Legislation Amendment (Broadening Contribution Rules) Regulations 2022 | 30 Sept 2022 (F2022L01286) | Sch 1 (items 1-4): 1 Jan 2023 (s 2(1) item 1) | -- |
Treasury Laws Amendment (ALRC Financial Services Interim Report) Regulations 2023 | 31 Oct 2023 (F2023L01458) | Sch 2 (items 40-43): 1 Nov 2023 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2024 | 24 Apr 2024 (F2024L00473) | Sch 1 (items 3, 4): 1 July 2024 (s 2(1) item 3) | -- |
Administrative Review Tribunal Legislation Consequential Amendments (2024 Measures No. 1) Regulations 2024 | 11 Oct 2024 (F2024L01299) | Sch 13 (items 6-8): 14 Oct 2024 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Legacy Retirement Product Commutations and Reserves) Regulations 2024 | 6 Dec 2024 (F2024L01596) | Sch 1 (items 1, 2): 7 December 2024 (s 2(1) item 1) | -- |
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Tax Laws Amendment (2012 Measures No. 6) Act 2013 | 84, 2013 | 28 June 2013 | Sch 8 (items 1-7): 1 July 2007 (s 2(1) item 3) | -- |
22, 2020 | 24 Mar 2020 | Sch 10 (items 1-4) and Sch 13 (items 2-7): 25 Mar 2020 (s 2(1) items 6, 8) | -- |
Provision affected | How affected |
Part 1 |
|
r 1.01................... | rs 1999 No 13 |
r 1.02................... | rep LA s 48D |
r 1.03................... | am No 294, 1997; No 308, 1997; No 192, 1998; No 13, 1999; No 20, 2002; No 47, 2002; No 149, 2002; No 352, 2002; No 11, 2004; No 147, 2004; No 197, 2004; No 55, 2005; No 218, 2005; No 331, 2005; No 104, 2007; F2017L00321; F2019L00537; F2021L01893; F2023L01458 |
r 1.05................... | am 2007 No 104 |
r 1.05A.................. | ad 2002 No 352 |
r 1.06................... | am 1999 No 13 and 315; 2002 No 200; 2004 No 197; 2007 No 104; 2012 No 315; F2016L00156; F2019L01618 |
r 1.07................... | am No 352, 2002; No 147, 2004; No 330, 2005; No 188, 2006; No 104, 2007; No 8, 2008; No 14, 2009; No 105, 2009; No 278, 2013; No 156, 2015; F2017L00321; F2022L00511; F2024L01596 |
r 1.08................... | ad No 147, 2004 |
| am No 403, 2004; No 104, 2007; No 105, 2009; No 278, 2013; F2017L00321; F2022L00511 |
r 1.08AA................. | ad F2024L01596 |
r 1.08A.................. | ad No 104, 2007 |
| am No 105, 2009; F2017L00321 |
r 1.09................... | ad 2005 No 260 |
Part 2 |
|
Division 2.1............... | rep 2002 No 20 |
r 2.01................... | rep 2002 No 20 |
r 2.02................... | rep 2002 No 20 |
r 2.03................... | rep 2002 No 20 |
r 2.04................... | am 2002 No 47 |
| rep 2002 No 20 |
r 2.05................... | rep 2002 No 20 |
Division 2.2............... | rep F2021L01841 |
r 2.06................... | rep 2002 No 20 |
r 2.07................... | rep 2002 No 20 |
r 2.08................... | rep 2002 No 20 |
r 2.09................... | rs 2002 No 20 |
| rep F2021L01841 |
r 2.10................... | rep 2002 No 20 |
Division 2.3............... | rep 2002 No 20 |
r 2.11................... | rep 2002 No 20 |
r 2.12................... | am 1998 No 192 |
| rep 2002 No 20 |
r 2.13................... | rep 2002 No 20 |
r 2.14................... | rep 2002 No 20 |
r 2.15................... | am 1997 No 308 |
| rep 2002 No 20 |
r 2.16................... | rep 2002 No 20 |
r 2.17................... | am 1997 No 308 |
| rep 2002 No 20 |
r 2.18................... | rep 2002 No 20 |
Division 2.3A |
|
Division 2.3A.............. | ad 2002 No 352 |
r 2.18A.................. | ad No 352, 2002 |
| am F2021L01841; F2023L01458 |
r 2.18B.................. | ad 2002 No 352 |
r 2.18C.................. | ad 2002 No 352 |
r 2.18D.................. | ad 2002 No 352 |
Division 2.4............... | rep 2002 No 20 |
r 2.19................... | rep 2002 No 20 |
r 2.20................... | rep 2002 No 20 |
Division 2.5............... | rep 2002 No 20 |
r 2.21................... | rep 2002 No 20 |
r 2.22................... | rep 2002 No 20 |
r 2.23................... | rep 2002 No 20 |
r 2.24................... | am 2002 No 47 |
| rep 2002 No 20 |
r 2.25................... | rep 2002 No 20 |
r 2.26................... | rep 2002 No 20 |
r 2.27................... | am 2002 No 47 |
| rep 2002 No 20 |
r 2.28................... | am 1999 No 13; 2002 No 47 |
| rep 2002 No 20 |
r 2.29................... | am 1999 No 13; 2002 No 47 |
| rep 2002 No 20 |
r 2.30................... | rep 2002 No 20 |
Division 2.6............... | rep 2002 No 20 |
r 2.31................... | rep 2002 No 20 |
r 2.32................... | rep 2002 No 20 |
r 2.33................... | rep 2002 No 20 |
r 2.34................... | am 2002 No 47 |
| rep 2002 No 20 |
r 2.35................... | rs 1998 No 82 |
| rep 2002 No 20 |
Division 2.7............... | rep 2002 No 20 |
r 2.36................... | rep 2002 No 20 |
r 2.37................... | rep 2002 No 20 |
r 2.38................... | rep 2002 No 20 |
r 2.39................... | rep 2002 No 20 |
r 2.40................... | rep 2002 No 20 |
r 2.41................... | am 1997 No 308 |
| rep 2002 No 20 |
r 2.42................... | rep 2002 No 20 |
r 2.43................... | am 1999 No 13 |
| rep 2002 No 20 |
r 2.44................... | am 1997 No 308 |
| rep 2002 No 20 |
Division 2.8............... | rep 2002 No 20 |
r 2.45................... | rep 2002 No 20 |
r 2.46................... | rep 2002 No 20 |
r 2.47................... | rep 2002 No 20 |
Part 2A.................. | ad 2002 No 149 |
| rep 2004 No 147 |
r 2A.01.................. | ad 2002 No 149 |
| rep 2004 No 147 |
r 2A.02.................. | ad 2002 No 149 |
| rep 2004 No 147 |
r 2A.03.................. | ad 2002 No 149 |
| rep 2004 No 147 |
r 2A.04.................. | ad 2002 No 149 |
| rep 2004 No 147 |
r 2A.05.................. | ad 2002 No 149 |
| rep 2004 No 147 |
r 2A.06.................. | ad 2002 No 149 |
| rep 2004 No 147 |
r 2A.07.................. | ad 2002 No 149 |
| rep 2004 No 147 |
Part 3 |
|
Division 3.1 |
|
r 3.01................... | am 1997 No 308; 1999 No 13; 2007 No 104; 2009 No 14 |
Division 3.2 |
|
r 3.05................... | am 2002 No 352; 2005 No 331; 2011 No 148 |
r 3.06A.................. | ad 1997 No 308 |
r 3.06B.................. | ad 1997 No 308 |
Division 3.3 |
|
r 3.07................... | am 2002 No 20 |
r 3.09................... | am 2002 No 20 |
r 3.12................... | am 1999 No 315; 2002 No 200 |
Part 3A |
|
Part 3A.................. | ad No 61, 2013 |
r 3A.01.................. | ad No 61, 2013 |
r 3A.02.................. | ad No 61, 2013 |
r 3A.03.................. | ad No 61, 2013 |
Part 4 |
|
Division 4.1 |
|
Subdivision 4.1.1 |
|
r 4.01................... | am No 150, 1997; No 151, 1997; No 294, 1997; No 342, 1997; No 82, 1998; No 176, 1998 (md not incorp r 3.7); No 178, 1998; No 192, 1998; No 13, 1999; No 90, 2002; No 41, 2003; No 55, 2005; No 331, 2005; No 104, 2007; No 8, 2008; No 14, 2009; No 186, 2010; No 278, 2013; No 79, 2015; Act No 22, 2020; F2020L00431 |
| ed C66 |
| am F2024L00473 |
r 4.01AA................. | ad No 278, 2013 |
| am F2017L00321 |
r 4.01A.................. | ad 2008 No 8 |
| am No 110, 2015; F2021L00199 |
r 4.01B.................. | ad No 14, 2009 |
| am No 202, 2012; No 79, 2015; F2017L00321; F2020L00431 |
r 4.02................... | rep 1998 No 176 |
r 4.03................... | rs 1998 No 176 |
Subdivision 4.1.2 |
|
r 4.04................... | am 1997 No 294; 1998 No 176; 2005 No 218 |
r 4.05................... | am 1998 No 176 |
r 4.06................... | rep 1998 No 176 |
r 4.07................... | rep 1998 No 176 |
r 4.08................... | am 1998 No 176 |
Subdivision 4.1.3 |
|
r 4.09................... | am 1998 No 176 |
r 4.10................... | rs 1998 No 176 |
| am 1999 No 13; 2007 No 104 |
r 4.11................... | rep 1998 No 176 |
r 4.12................... | rs 1998 No 176 |
Subdivision 4.1.4 |
|
r 4.13................... | am 1997 No 294; 1998 No 176; 2004 No 147; 2007 No 104 |
r 4.16................... | rep 1998 No 176 |
Subdivision 4.1.5 |
|
r 4.17................... | rs 2005 No 331 |
r 4.17A.................. | ad 1998 No 82 |
r 4.17B.................. | ad 2000 No 279 |
| rs 2005 No 330 |
r 4.18................... | am 1998 No 82 and 176 |
Division 4.2 |
|
r 4.19................... | am Act No 22, 2020 |
| ed C61 |
r 4.20................... | rs 2002 No 352 |
| am No 331, 2005; No 104, 2007; No 148, 2011; F2021L01893 |
r 4.20A.................. | ad 2007 No 104 |
r 4.20B.................. | ad Act No 22, 2020 |
Division 4.3 |
|
r 4.21................... | am 1998 No 176; 2007 No 104; 2009 No 14 |
r 4.22................... | am 1998 No 176; 2007 No 104; 2009 No 14 |
r 4.22A.................. | ad 1997 No 150 |
| am 1997 No 342; 1998 No 192; 2007 No 104; 2011 No 197; F2018L00676; Act No 22, 2020 |
r 4.22B.................. | ad Act No 22, 2020 |
| am F2020L00431; F2020L00532; F2020L01133; F2020L01610 |
r 4.23................... | am 2007 No 104 |
r 4.23A.................. | ad No 90, 2002 |
| am No 41, 2003; No 104, 2007; No 14, 2009; F2017L00321 |
r 4.23B.................. | ad No 14, 2009 |
| am F2021L00412 |
r 4.24................... | am No 176, 1998; No 13, 1999; No 149, 2002; No 352, 2002; No 147, 2004; No 348, 2004; No 104, 2007; F2017L00321 |
r 4.26................... | am No 352, 2002; No 104, 2007; No 14, 2009; No 148, 2011; No 202, 2012; No 278, 2013; F2017L00321 |
r 4.27................... | am 1998 No 192 |
r 4.28................... | am 2002 No 352 |
Division 4.4 |
|
r 4.30................... | am 1998 No 192 |
r 4.31................... | am 1999 No 13 |
r 4.32................... | am 1999 No 13; 2002 No 20 |
r 4.33................... | am 1999 No 13, 2002 No 20 |
Division 4.4A |
|
Division 4.4A.............. | ad 2007 No 104 |
r 4.35................... | ad 2007 No 104 |
r 4.35A.................. | ad 2007 No 104 |
| rs No 61, 2013 |
r 4.35B.................. | ad 2007 No 104 |
| am No 13, 2013 |
| rs No 61, 2013 |
r 4.35C.................. | ad 2007 No 104 |
| rs No 13 and 61, 2013 |
r 4.35CA................. | ad No 13, 2013 |
| rep No 61, 2013 |
r 4.35D.................. | ad 2007 No 104 |
| rs No 13 and 61, 2013 |
r 4.35E.................. | ad 2007 No 104 |
| rs No 61, 2013 |
r 4.35F.................. | ad No 61, 2013 |
r 4.35G.................. | ad No 61, 2013 |
r 4.35H.................. | ad No 61, 2013 |
r 4.35J................... | ad No 61, 2013 |
r 4.35K.................. | ad No 61, 2013 |
r 4.35L.................. | ad No 61, 2013 |
r 4.35M.................. | ad No 61, 2013 |
r 4.35N.................. | ad No 61, 2013 |
r 4.35P.................. | ad No 61, 2013 |
Division 4.5 |
|
Division 4.5............... | ad 2005 No 331 |
r 4.37................... | ad 2005 No 331 |
| am 2007 No 104 |
r 4.38................... | ad 2005 No 331 |
| am 2007 No 104 |
r 4.39................... | ad 2005 No 331 |
| am 2007 No 104 |
r 4.40................... | ad No 331, 2005 |
| am F2021L01893 |
r 4.41................... | ad No 331, 2005 |
| am No 188, 2006; No 104, 2007; F2021L01893 |
r 4.42................... | ad 2005 No 331 |
| am 2007 No 104; No 13, 2013 |
r 4.43................... | ad 2005 No 331 |
Division 4.6 |
|
Division 4.6............... | ad 2011 No 277 |
r 4.44................... | ad 2011 No 277 |
r 4.45................... | ad 2011 No 277 |
r 4.46................... | ad 2011 No 277 |
r 4.47................... | ad 2011 No 277 |
Part 4AA |
|
Part 4AA................. | ad No 13, 2013 |
r 4AA.01................. | ad No 13, 2013 |
r 4AA.02................. | ad No 13, 2013 |
r 4AA.03................. | ad No 13, 2013 |
| am No 61, 2013 |
Part 4A |
|
Part 4A.................. | ad 2002 No 352 |
Division 4A.1 |
|
r 4A.01.................. | ad No 352, 2002 |
| am F2021L01893 |
r 4A.01A................. | ad 2004 No 197 |
r 4A.02.................. | ad 2002 No 352 |
r 4A.03.................. | ad 2002 No 352 |
Division 4A.2 |
|
Division 4A.2 heading........ | rs 2004 No 197 |
r 4A.04.................. | ad 2002 No 352 |
| am 2004 No 147 and 197; Act No 84, 2013 |
r 4A.05.................. | ad 2002 No 352 |
| am 2004 No 147 and 197; 2006 No 188; Act No 84, 2013 |
r 4A.06.................. | ad 2002 No 352 |
r 4A.07.................. | ad 2002 No 352 |
r 4A.08.................. | ad 2002 No 352 |
| rs 2004 No 197 |
| am 2004 No 147; Act No 84, 2013 |
r 4A.09.................. | ad 2002 No 352 |
r 4A.10.................. | ad No 352, 2002 |
| am F2021L00412 |
r 4A.11.................. | ad No 352, 2002 |
| am No 197, 2004; No 188, 2006; F2021L00412 |
r 4A.12.................. | ad 2002 No 352 |
r 4A.13.................. | ad No 352, 2002 |
| am No 13, 2013; F2021L00412 |
r 4A.14.................. | ad 2002 No 352 |
| am No 13, 2013 |
Division 4A.3 |
|
r 4A.15.................. | ad 2002 No 352 |
| am 2004 No 147; Act No 84, 2013 |
r 4A.16.................. | ad 2002 No 352 |
r 4A.17.................. | ad 2002 No 352 |
r 4A.18.................. | ad 2002 No 352 |
| am 2004 No 147 and 197; Act No 84, 2013 |
r 4A.19.................. | ad 2002 No 352 |
r 4A.20.................. | ad No 352, 2002 |
| am F2021L00412 |
r 4A.21.................. | ad No 352, 2002 |
| am No 197, 2004; F2021L00412 |
r 4A.22.................. | ad No 352, 2002 |
| am No 197, 2004; F2021L00412 |
r 4A.23.................. | ad 2002 No 352 |
| am 2004 No 197; No 13, 2013 |
r 4A.24.................. | ad 2002 No 352 |
| am 2004 No 197; No 13, 2013 |
Division 4A.4 |
|
r 4A.25.................. | ad 2002 No 352 |
| am 2004 No 197; 2007 No 104 |
r 4A.26.................. | ad 2002 No 352 |
| rep 2004 No 197 |
r 4A.27.................. | ad No 352, 2002 |
| am No 147, 2004; No 197, 2004; No 13, 2013; Act No 84, 2013; F2021L00412 |
r 4A.28.................. | ad No 352, 2002 |
| am No 147, 2004; No 197, 2004; No 13, 2013; Act No 84, 2013; F2021L00412 |
Division 4A.5.............. | ad 2002 No 352 |
| rep 2004 No 197 |
r 4A.29.................. | ad 2002 No 352 |
| rep 2004 No 197 |
r 4A.30.................. | ad 2002 No 352 |
| rep 2004 No 197 |
r 4A.31.................. | ad 2002 No 352 |
| rep 2004 No 197 |
r 4A.32.................. | ad 2002 No 352 |
| rep 2004 No 197 |
Part 5 |
|
Division 5.1 |
|
Division 5.1 heading......... | ad No 61, 2013 |
r 5.02................... | am F2022L00241 |
r 5.03................... | am No 294, 1997; No 149, 2002; No 352, 2002; No 11, 2004; No 147, 2004; No 104, 2007 |
| rs No 104, 2007 |
| am No 23, 2010; No 91, 2015; F2017L00321; F2018L00210; F2018L01682; F2020L00645; F2022L00241; F2022L01286 |
Division 5.2 |
|
Division 5.2 heading......... | ad No 61, 2013 |
r 5.04................... | ad No 61, 2013 |
r 5.05................... | ad No 61, 2013 |
r 5.06................... | ad No 61, 2013 |
r 5.07................... | ad No 61, 2013 |
| am No 127, 2014 |
r 5.08................... | ad No 61, 2013 |
r 5.09................... | ad No 61, 2013 |
r 5.10................... | ad No 61, 2013 |
Part 6 |
|
Division 6.1 |
|
r 6.01................... | am No 192, 1998; F2024L01299 |
r 6.02................... | am No 192, 1998 |
r 6.03................... | am No 192, 1998; F2024L01299 |
Division 6.2 |
|
r 6.05................... | rep F2021L00412 |
r 6.06................... | rep F2021L00412 |
r 6.07................... | rep F2021L00412 |
Division 6.3 |
|
Division 6.3 heading......... | am No 192, 1998 |
r 6.08................... | am No 192, 1998 |
r 6.09................... | rep No 315, 1999 |
Division 6.3A |
|
Division 6.3A.............. | ad F2019L00537 |
r 6.10A.................. | ad F2019L00537 |
| am F2023L01458 |
Division 6.4 |
|
r 6.12................... | am No 192, 1998; No 20, 2002; F2021L00412 |
r 6.14................... | rep F2018L00515 |
r 6.16A.................. | ad 2005 No 149 |
r 6.17................... | rs 2002 No 352 |
r 6.18................... | am 1998 No 192 |
r 6.20................... | rep 1998 No 192 |
r 6.21................... | am 1997 No 242 |
| rep 1998 No 192 |
Part 7 |
|
Part 7................... | ad No 13, 2013 |
r 7.1.................... | ad No 13, 2013 |
r 7.2.................... | ad No 79, 2015 |
r 7.3.................... | ad F2016L00156 |
| ed C54 |
r 7.4.................... | ad F2017L00321 |
| ed C55 |
r 7.5.................... | ad F2018L00515 |
r 7.6.................... | ad F2018L00676 |
| ed C57 |
r 7.7.................... | ad F2018L01682 |
r 7.8.................... | ad F2019L00537 |
r 7.9.................... | ad F2020L00645 |
r 7.10................... | ad F2021L00412 |
| ed C68 |
r 7.11................... | ad F2020L01610 |
r 7.12................... | ad F2022L00241 |
r 7.13................... | ad F2022L01286 |
r 7.14................... | ad F2024L00473 |
Schedule 1 |
|
Schedule 1 heading.......... | rs No 330, 2005 |
Schedule 1................ | am No 330, 2005; No 45, 2009; No 105, 2009; No 236, 2010; No 81, 2011; No 1, 2012; Act No 22, 2020; F2021L00833; F2022L00498 |
Schedule 1A |
|
Schedule 1A.............. | ad No 330, 2005 |
| am No 45, 2009; No 105, 2009; No 236, 2010; No 81, 2011; No 1, 2012; Act No 22, 2020; F2021L00833; F2022L00498 |
Schedule 2 |
|
Schedule 2 heading.......... | rs No 8, 2008 |
Schedule 2................ | am No 150, 1997; No 151, 1997; No 342, 1997; No 192, 1998; No 90, 2002; No 41, 2003; No 55, 2005; No 104, 2007; No 8, 2008; No 14, 2009; No 202, 2012; No 278, 2013; No 79, 2015; F2017L00321; F2017L00704; F2018L00676; Act No 22, 2020; F2021L00412 |
Schedule 3................ | ad No 90, 2002 |
| am No 331, 2005 |
| rep No 14, 2009 |
Schedule 4 |
|
Schedule 4................ | ad No 147, 2004 |
| am No 330, 2005; No 45, 2009; No 105, 2009; No 236, 2010; No 81, 2011; No 1, 2012; Act No 22, 2020; F2021L00833; F2022L00498 |
Schedule 5 |
|
Schedule 5................ | ad No 104, 2007 |
| am No 45, 2009; No 105, 2009; No 236, 2010; No 81, 2011; No 1, 2012; Act No 22, 2020; F2021L00833; F2022L00498 |