Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsStatutory Rules No. 57, 1994
made under the
Superannuation Industry (Supervision) Act 1993
Compilation No. 150
Compilation date: 14 October 2024
Includes amendments: F2024L01299
This compilation is in 2 volumes
Volume 1: regulations 1.01-14.37
Volume 2: Schedules and Endnotes
Each volume has its own contents
About this compilation
This compilation
This is a compilation of the Superannuation Industry (Supervision) Regulations 1994 that shows the text of the law as amended and in force on 14 October 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
1.03A Lost member
1.03AA Defined benefit interest
1.03AAA Defined benefit fund
1.03AB Meaning of growth phase
1.03C Meaning of permanent incapacity
1.04 Prescribed matters (Act, s 10)
1.04AAAA Interdependency relationships (Act s 10A)
1.04AAA Modified meaning of member (Act s 15B)
1.04AA Self managed superannuation funds--persons not taken to be employees (Act s 17A(8))
Part 1A--Annuities and pensions
Division 1A.1
1.05A Interpretation
1.05 Meaning of annuity (Act, s 10)
1.06 Meaning of pension (Act, s 10)
1.06A Standards for certain innovative superannuation income streams
1.06B Maximum commutation amount for certain innovative superannuation income streams
1.07 Periods when beneficiary may not receive benefits
1.07A Commutation of allocated annuities and pensions
1.07B Commutation of other annuities and pensions
1.07C Commutation of market linked income stream
1.07D Commutation of superannuation income stream
Division 1A.2--Operating standards
1.08 Restriction on factors for converting pensions
Part 2--Information for certain parties
Division 2.1--Introductory
2.01 Interpretation
2.02 Scope and application of this Part
2.03 Duties and requirements arising under this Part
2.04 Reasonable efforts are sufficient
2.05 Charges for information requested
Division 2.2--Information in connection with annual members' meetings
2.08 Interpretation
2.09 Application
2.10 Information to be included with notice
2.11 How notice is to be given
Division 2.4--Information to be given for each reporting period
Subdivision 2.4.1--Preliminary
2.18 Application
Subdivision 2.4.3--Derivatives charge ratio
2.29 Specific requirements in particular cases
Division 2.5--Information on request
2.30 Application
2.31 Documents may be made available for inspection
2.32 Time for compliance
2.33 Specific requirements
Division 2.5A--Information about superannuation interest subject to payment split
2.36B Application
2.36C Information to be provided by trustee when interest becomes subject to payment split
2.36D Other information to be provided by trustee
2.36E Other information to be given by trustee--adverse effects on benefits
Part 3--Matters prescribed or specified in relation to public offer entities
3.01 Public offer superannuation fund--member of a prescribed class
3.04 Section 54 of the Act--prescribed percentages
3.04A Removal of trustee of public offer entity--s 60A(2) of the Act
3.05 Policy committees--sections 91, 92 and 93 of the Act
3.06 Policy committees--functions (paragraphs 91(3)(b), 92(3)(b) and 93(3)(b) of the Act)
3.07 Definition of policy committee in section 10 of the Act--matters specified for purposes of paragraph (a)
3.08 Policy committees--duties of trustee
3.09 Dissolution of policy committees
3.10 Commission and brokerage
3.11 Payment by trustee of a public offer entity of commission or brokerage
Part 3A--Matters prescribed or specified in relation to licensing of trustees and of groups of individual trustees
Division 3A.1--Classes of RSE licences
3A.01 Public offer entity licences
3A.02 Non-public offer entity licences
3A.03 Extended public offer entity licences
3A.03A Acting trustee licences
Division 3A.3--Applying for RSE licences
3A.05 Definitions
3A.06 Application fees
Part 3B--Superannuation data and payment matters
3B.01 Definitions
3B.02 Prescribed eligible superannuation entity for register
3B.03 Information to be given for register
Part 4--Management and trusteeship of superannuation entities
Division 4.1--Prescribed matters
4.01A Covenants in governing rules of superannuation entity--trustee's determination and benchmarks
4.01 Covenants in governing rules of superannuation entity--prescribed information and documents
4.02 Covenants in governing rules of self managed superannuation fund--beneficiary investment choice
4.02A Trustee subject to direction--registrable superannuation entity other than regulated superannuation fund with no more than 6 members
4.02AA Operating standard--direction on investment option to trustee of regulated superannuation fund with no more than 6 members
4.03 Trustee of employer-sponsored fund--prescribed direction by employer-sponsor or associate of employer sponsor
4.04 Governing rules of a superannuation entity--prescribed exercise of discretion by non-trustee
4.05 Governing rules of a superannuation entity--prescribed circumstances of amendment
4.06 Removal of member representatives--prescribed circumstances
4.07 Removal of independent trustee or independent member--prescribed circumstances
Division 4.2--Operating standards
4.07C Definitions
4.07D Operating standard--permitted types of insurance
4.07E Operating standard--self-insurance
4.08 Operating standard--voting rule where equal representation applies
4.08A Operating standard--member representation for certain regulated superannuation funds where a declaration under subsection 18(7) of the Act applies
4.09 Operating standard--investment strategy
4.09A Operating standard--money and other assets to be kept separate (self managed superannuation funds)
4.10 Operating standard--investment by non-complying superannuation funds
4.10A Operating standard--ownership of units in a PST
4.11 Operating standard--investment by non-complying approved deposit funds
4.11A Operating standard--acceptance of deposits by an approved deposit fund
4.12 Operating standard--acceptance by regulated superannuation and approved deposit funds of rollovers and transfers
4.13 Operating standard--lending to members of an approved deposit fund
Part 5--Benefit protection standards
Division 5.1--Preliminary
5.01 Interpretation
5.01A Operating standards--determination of costs and investment return
5.01B Trustee may provide greater protection than this Part requires
5.02 Determination of costs
5.02B Priority in deducting surcharge or instalment
5.02C Refund of costs
5.03 Investment returns
Division 5.2--Minimum benefits
5.04 Minimum benefits--regulated superannuation funds
5.05 Mandated employer contributions--regulated superannuation funds
5.06 Certain benefits rolled over or transferred to regulated superannuation funds taken to be minimum benefits
5.06A Benefits rolled over or transferred from an RSA to regulated superannuation funds taken to be minimum benefits
5.06B Minimum benefits if new interest created, or benefits rolled over or transferred, under Division 7A.2
5.07 Minimum benefits--approved deposit funds
Division 5.3--Treatment of minimum benefits
5.08 How minimum benefits are to be treated
Part 6--Payment standards
Division 6.1--Introductory
Subdivision 6.1.1--General interpretation
6.01 Interpretation
6.01AA Meaning of non-commutable allocated annuity
6.01AB Meaning of non-commutable allocated pension
6.01A Meaning of terminal medical condition
6.01B Conditions of release for temporary residents
Subdivision 6.1.2--Preserved benefits
6.02 Preserved benefits in regulated superannuation funds--before 1 July 1999
6.03 Preserved benefits in regulated superannuation funds--on and after 1 July 1999
6.05 Preserved benefits in approved deposit funds
6.06 Effect of rollover or transfer on preserved benefits
Subdivision 6.1.3--Restricted non-preserved benefits
6.07 Restricted non-preserved benefits in regulated superannuation funds--before 1 July 1999
6.08 Restricted non-preserved benefits in regulated superannuation funds--on and after 1 July 1999
6.09 Effect of rollover or transfer on restricted non-preserved benefits
Subdivision 6.1.4--Unrestricted non-preserved benefits
6.10 Unrestricted non-preserved benefits--regulated superannuation funds
6.11 Unrestricted non-preserved benefits--approved deposit funds
6.12 Movement of benefits between categories by satisfaction of conditions of release
6.13 Effect of rollover or transfer on unrestricted non-preserved benefits
Subdivision 6.1.5--Miscellaneous
6.14 Indexation
6.15 Contributions and benefits taken to be preserved benefits
6.15A Certain benefits taken to be unrestricted non-preserved benefits
6.16 Redistribution of member benefits within a fund in certain circumstances by operation of governing rules or action of trustee
6.16A When non-preserved benefits may be reduced
Division 6.2--Payment of benefits
6.17 Restriction on payment
6.17A Payment of benefit on or after death of member (Act, s 59(1A))
6.17AA Payments prevented under Family Law Act 1975
6.17B Duty to seek information
6.17C Payment and commutation of pension in breach of standards
6.17D Benefits to be paid as soon as practicable where member satisfies compassionate ground relating to coronavirus
Division 6.3--Cashing of benefits
Subdivision 6.3.1--Regulated superannuation funds
6.18 Voluntary cashing of preserved benefits in regulated superannuation funds
6.19 Voluntary cashing of restricted non-preserved benefits in regulated superannuation funds
6.19A Release of benefits on compassionate grounds
6.19B Release of benefits on compassionate ground--coronavirus
6.20 Voluntary cashing of unrestricted non-preserved benefits in regulated superannuation funds
6.20A Compulsory cashing of benefits in a regulated superannuation fund that is not an unfunded public sector superannuation scheme--temporary residents
6.20B Voluntary cashing of benefits in a regulated superannuation fund that is an unfunded public sector superannuation scheme--temporary residents
6.20C Cashing of benefits in a regulated superannuation fund--payment to Commissioner of Taxation
6.21 Compulsory cashing of benefits in regulated superannuation funds
6.22 Limitation on cashing of benefits in regulated superannuation funds in favour of persons other than members or their legal personal representatives
6.22A Priority in cashing benefits in certain cases--regulated superannuation funds
6.22B When benefits in regulated superannuation funds may be cashed in favour of persons except members
Subdivision 6.3.2--Approved deposit funds
6.23 Voluntary cashing of preserved benefits in approved deposit funds
6.24 Voluntary cashing of unrestricted non-preserved benefits in approved deposit funds
6.24A Compulsory cashing of benefits in approved deposit funds--temporary residents
6.24B Cashing of benefits in approved deposit funds--payment to Commissioner of Taxation
6.25 Compulsory cashing of benefits in approved deposit funds
6.26 Limitation on cashing of benefits in approved deposit funds in favour of persons other than members or their legal personal representatives
6.27 Limitation on cashing benefits in approved deposit funds of less than $500
6.27A Priority in cashing benefits in certain cases--approved deposit funds
Division 6.4--General rules for rollover and transfer of benefits in regulated superannuation funds and approved deposit funds
6.27B Definition
6.28 Rollover--regulated superannuation funds and approved deposit funds
6.29 Transfer--funds
Division 6.5--Compulsory rollover and transfer of superannuation benefits in regulated superannuation funds and approved deposit funds
6.30 Application
6.31 Definitions for Division 6.5
6.32 Superannuation data and payment matters
6.33 Request for rollover or transfer of withdrawal benefit
6.33A Action by receiving fund on receipt of request
6.33B Transferring fund must electronically receive request
6.33C Trustee may request information if not provided
6.33D Validation of member's details by transferring fund
6.33E Verification of self managed superannuation fund and member's details
6.34 Rollover or transfer of withdrawal benefit
6.34A Timeframes for rollovers and transfers
6.34B Member details for rollover or transfer
6.34C Receiving fund must electronically receive information and payment
6.34D Receiving fund must allocate amount to member
6.35 When a trustee may refuse to roll over or transfer an amount
6.36 Suspension or variation of obligation to roll over or transfer amounts by APRA
6.37 Suspension or variation of obligation to roll over or transfer amounts by APRA--application by trustee
6.38 Trustee's obligations if APRA suspends or varies obligation to roll over or transfer amounts
Division 6.6--Additional standards for eligible rollover funds
6.39 Obligations of trustees
Division 6.7--Spouse contributions-splitting amounts
6.40 Interpretation
6.41 Meaning of taxed splittable contribution, untaxed splittable contribution and untaxed splittable employer contribution
6.42 Meaning of splittable contribution
6.43 Application of Division 6.7
6.44 Application to roll over, transfer or allot an amount of contributions
6.45 Decision on application
6.46 Receiving spouse
Division 6.8--Conditions for the use of tax file numbers to facilitate consolidation or rollover
6.47 Definitions for Division 6.8
6.48 Conditions for use of tax file numbers
6.49 Consent to use beneficiary's tax file number
6.50 Procedure for searching for amounts to facilitate consolidation by rollover
Part 6A--Portability forms
6A.01 Establishment of scheme
6A.02 Request to rollover or transfer withdrawal benefit
6A.03 Verification of data
Part 7--Contribution and benefit accrual standards (regulated superannuation funds)
Division 7.1--General
7.01 Interpretation
7.02 Application of Division 7.1
7.03 Restriction on accepting contributions or granting benefit accruals
7.03A Acceptance of contributions--registrable superannuation entities
7.04 Acceptance of contributions--regulated superannuation funds
7.04A Acceptance of contributions--public offer superannuation funds
7.05 Accrual of benefits--defined benefit funds
Division 7.2--Contributions to be allocated to members
Subdivision 7.2.1--Superannuation data and payment matters
7.07 Superannuation data and payment matters
7.07AA Application
7.07A Initial registration of employee
7.07B Validation of initial registration information
7.07C Trustee may give membership or account number to Commissioner of Taxation
7.07D Invalid initial registration information
7.07E Employee details for contribution
7.07EA Employee details may be passed through default fund
7.07F Information and contributions sent electronically
7.07G Incomplete contribution information
7.07H Contributions to be allocated to member
Subdivision 7.2.2--Operating standards
7.07J Application
7.08 Contributions to be allocated to members
Division 7.3--Contributions to be allocated to members--certain other regulated superannuation funds
7.09 Application of Division 7.3
7.10 Operating standard
7.11 Contributions to be allocated to members
Part 7A--Superannuation interests subject to payment split
Division 7A.1--General
7A.01 Purpose of Part 7A
7A.01A Relevant condition of release
7A.02 Operating standards
7A.03 Trustee to give payment split notice
Division 7A.1A--Options for trustee in relation to interests
7A.03A Application of Division 7A.1A
7A.03B Trustee may create a new interest
7A.03C Request to retain a non-member spouse interest
7A.03D Request to roll over or transfer benefits
7A.03E Request for lump sum payment
7A.03F Requirements for requests
7A.03G Giving effect to a request
7A.03H Trustee's options if no request is received
7A.03I Confirming that the non-member spouse has an interest in the fund
7A.03J Rolling over or transferring the non-member spouse's interest
7A.03K Paying a lump sum
Division 7A.2--Options available for certain superannuation interests
7A.04 Application of Division 7A.2
7A.05 Request for new interest
7A.06 Request for transfer of benefits
7A.07 Request for lump sum payment
7A.08 Requirements for requests
7A.09 Giving effect to request
7A.10 Trustee options if no request received
7A.11 Creating a new interest
7A.12 Rolling over or transferring transferable benefits
7A.13 Paying a lump sum
Division 7A.3--Splittable payments--payment standards for non-member spouse entitlements
7A.14 Application of Division 7A.3
7A.16 Preservation of non-member spouse entitlements
7A.17 Payment of non-member spouse entitlements from pension
7A.18 Cashing of non-member spouse entitlements
Division 7A.4--Superannuation interest split under the Family Law (Superannuation) Regulations 2001
7A.19 Application
7A.20 Creating a new interest
7A.21 Rolling over or transferring benefits
7A.22 Paying an amount
Part 8--Financial reporting
8.01 Accounts--statement of financial position and financial statement
8.02 Accounts and statements that must be prepared
8.02A Period within which an auditor must be appointed
8.02B Asset must be valued at market value
8.03 Period within which audit report must be given
Part 9--Financial management of funds
Division 9.1--Introductory
9.01 Interpretation
Division 9.2--Financial position of funds
9.02 Application
9.02A Interpretation
9.03 Subsection 130(1) of the Act etc--obligations of actuaries and auditors
9.04 When the financial position of an entity is unsatisfactory
Division 9.2A--Size of defined benefit funds
9.04A Application
9.04B Sub-funds to be treated as funds
9.04C Operating standard
9.04D Size of defined benefit funds
Division 9.2B--Provision of defined benefit pensions
9.04E Definition for Division 9.2B
9.04F Application of Division 9.2B
9.04G Sub-funds to be treated as funds
9.04H Operating standard
9.04I Provision of defined benefit pensions
Division 9.3--Funding and solvency of defined benefit funds
9.05 Application
9.06 Interpretation
9.07 Prescription of standards
9.08 Funding standard
9.09 Funding and solvency certificates--operating standard
9.10 Contents of funding and solvency certificates
9.11 Effective date of funding and solvency certificates
9.12 Period of effect of funding and solvency certificates
9.13 Effect of notifiable events on funding and solvency certificates
9.14 Further funding and solvency certificates to be obtained
9.16 Non-compliance with solvency requirement--technical insolvency
9.17 Technical insolvency--operating standard
9.18 Technical insolvency program--special funding and solvency certificate
9.19 Technical insolvency programs--procedure
Division 9.4--Winding-up of defined benefit funds
9.20 Application
9.21 Interpretation
9.22 Prescription of standards
9.23 Winding-up of defined benefit funds
9.24 Alternative programs approved by the Regulator
9.25 Winding-up proceedings--priorities
Division 9.5--Actuarial standards relating to defined benefit funds that are self-managed superannuation funds
9.26 Application
9.27 Interpretation
9.28 Prescription of standards
9.29 Actuarial investigation standard
9.29A Actuarial investigation standard--exemption
9.30 Actuarial reporting standard
9.31 Contents of actuarial report
Division 9.6--Solvency of accumulation funds
9.34 Application
9.35 Interpretation
9.36 Prescription of standards--accumulation funds
9.37 Accumulation funds solvency standard
9.38 Technical insolvency of accumulation funds--operating standard
9.39 Technical insolvency program for accumulation funds--procedure
Division 9.7--Winding-up of accumulation funds
9.40 Application
9.41 Interpretation
9.42 Prescription of standards--winding-up of accumulation funds
9.43 Winding-up of accumulation funds
9.44 Alternative programs approved by the Regulator for accumulation funds
9.45 Accumulation fund winding-up proceedings--priorities
Part 9AA--Requirements relating to MySuper products
9.46 Notification--accrued default amount attributed to MySuper product
9.46A Notification--periodic statements
9.47 Other factors that may be used for a lifecycle MySuper product
9.48 Limitation imposed by governing rules
9.49 Opt-out insurance for MySuper members cannot be obtained at reasonable cost
9.50 Capped fees and costs
9.51 Fee cap percentage
Part 9AB--Annual performance assessments etc.
Division 9AB.1--Preliminary
9AB.1 Definitions
9AB.2 Meaning of Part 6A product--trustee-directed products
9AB.3 Meaning of lifecycle Part 6A product
9AB.4 Meaning of lifestage weight
9AB.4A Meaning of representative administration fees and expenses or RAFE
9AB.5 Meaning of strategic asset allocation
9AB.5A Meaning of index
9AB.6 Meaning of lookback period
9AB.7 Specified circumstances and provisions where multiple Part 6A products treated as one Part 6A product--subsection 60G(1) of Act
Division 9AB.2--Performance assessments
9AB.8 Period for making and giving annual performance assessment--paragraph 60C(4)(b) of Act
9AB.9 Specified classes of Part 6A product
9AB.10 Requirements for assessment
9AB.11 Meaning of actual return--standard Part 6A products
9AB.12 Meaning of actual return--lifecycle Part 6A products
9AB.13 Meaning of benchmark return--standard Part 6A products
9AB.14 Meaning of benchmark return--lifecycle Part 6A products
9AB.15 APRA's determination of sequence of lifestages
9AB.16 Meaning of benchmark RAFE
9AB.17 Meaning of covered asset class, assumed index , assumed annual fee and assumed rate of tax
9AB.18 APRA's determination of alternative assumptions--paragraphs 60D(7)(b) and (c) of Act
9AB.19 Requirements for notification of fail assessment--subsection 60E(6) of Act
9AB.20 Requirements for reopening determination--subsection 60F(4) of Act
Division 9AB.3--Comparison rankings
9AB.21 Specified formula as basis for ranking Part 6A products--performance assessment met
9AB.22 Specified formula as basis for ranking Part 6A products--performance assessment not met
9AB.23 Net return ranking formula
9AB.24 Fee ranking formula
9AB.25 Specified methods for Part 6A ranking products--paragraph 60J(3)(b) of Act
Part 9A--Approved SMSF auditors
9A.01 Qualifications
9A.02 Relevant courses
9A.03 Practical experience
9A.04 Continuing professional development requirements
9A.05 Professional indemnity requirements
9A.06 Auditor independence requirements
9A.07 When fees must be paid
Part 10--Eligible rollover funds
10.01 Application for authority to operate eligible rollover fund
10.02 Payment of benefit to eligible rollover fund
Part 11--Information to be given to the Regulator and related matters
11.01 Definition
11.03 Period for giving information to the Regulator, Act, s 254(1)
11.04 Prescribed information (subsection 254(1))--regulated superannuation funds
11.05 Prescribed information (subsection 254(1))--approved deposit funds
11.06 Prescribed information (subsection 254(1))--PSTs
11.06A Specified person or body (Act s 254(1))
11.07 Operating standard--disclosure of certain information (funds other than self managed superannuation funds)
11.07AA Operating standard--disclosure of certain information (self managed superannuation funds)
11.07A Operating standard--disclosure on change of status
11.08 Operating standard--disclosure of successor fund transfer
Part 11A--Register to be kept by APRA
11A.01 Source of power for this Part
11A.02 Definition
11A.03 APRA must keep register
11A.04 Regulated superannuation funds
11A.05 Approved deposit funds
11A.06 PSTs
Part 12--Pre-1 July 1988 funding credits and debits
12.01 Definitions
12.02 Pre-1 July 88 funding amounts
12.03 Shortfall-in-assets amount--calculation
12.04 Estimation of net market value of fund assets
12.05 Value A of accrued benefits
12.06 Value B of accrued benefits
12.07 Calculation of value A or B of accrued benefits
12.08 Date before which applications to be made
12.09 Application fees
12.10 Prescribed events for the purposes of paragraph 342(4)(a) of the Act
12.11 When and how APRA to be notified of prescribed events
12.12 Transfer of PJFCs--trustees of transferor funds
12.13 Transfer of PJFCs--trustees of transferee funds
12.14 Transfer of PJFCs--revocation of approval
12.15 Transfer of PJFCs--requirements to be satisfied
12.19 Actuaries to certify in relation to determinations
12.20 Substituted accounting periods
Part 12A--Trans-Tasman retirement savings portability
Division 1--General
12A.01 Purpose of Part 12A
12A.02 Definitions for Part 12A
12A.03 Payments to which this Part applies
Division 2--New Zealand-sourced amounts
12A.04 Application of Division 2
12A.05 Treatment of New Zealand-sourced amounts
12A.06 Benefit protection standards
12A.07 Payment standards
12A.08 Contribution and benefit accrual standards
Division 3--Payment of amount to KiwiSaver scheme
12A.09 Application of Division 3
12A.10 Payment
Division 4--Conditions of release of benefits
12A.11 Application of Division 4
12A.12 Conditions of release
Part 13--Miscellaneous
Division 13.1A--Transitional arrangements arising out of the Superannuation Legislation Amendment Act (No. 3) 1999
13.10A Transitional arrangement--preserved OSS Act provisions
13.10B Outstanding annual returns
13.10C Outstanding amounts
13.10D Certain annual returns and amounts for 1999-2000 year of income
Division 13.2--Various operating standards
13.11 Interpretation
13.12 Assignments of superannuation interests
13.13 Charges over a member's benefits
13.14 Charges over assets of funds
13.15 Restrictions on the standards
13.15A Charges in relation to certain derivatives contracts
13.16 Accrued benefits--restriction on alteration
13.17 Approved deposit funds--restrictions on loans and investments
13.17A Public offer superannuation funds--restrictions on loans and investments
13.17AA Rules for certain investments by funds in related bodies corporate
13.17C Funds that cease to be eligible rollover funds must maintain entitlements
13.17D Cooperation with AFCA
Division 13.3--Various prescribed matters
13.18 Sole purpose test--specified age
13.18AA Self managed superannuation funds--investment in collectables and personal use assets
13.18A Conditional offer of goods or services--exemptions
13.19 Custodians of superannuation entities--specified amounts
13.20 Advertisement of scheme for winding-up or dissolution of superannuation entity
13.21 Report of inspector--prescribed agencies
13.22 Statements made at an examination--manner of authentication
Division 13.3A--In-house assets of superannuation funds
13.22A Definitions for Division 13.3A
13.22B Assets held at commencement of Division 13.3A (Act s 71)
13.22C Assets acquired after commencement of Division 13.3A (Act s 71)
13.22D When regulations 13.22B and 13.22C cease to apply to assets
Division 13.5--Reconsideration and review of decisions
13.24 Notice of reviewable decisions and reasons for decisions
13.25 Reconsideration of certain decisions
13.26 Review by Administrative Review Tribunal of reconsidered decisions
Part 14--Transitional arrangements
Division 14.1--Transitional arrangements arising out of Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012
14.01 Definition
14.02 Applications before 1 July 2013 as an approved SMSF auditor
Division 14.2--Transitional arrangements arising out of Superannuation Industry (Supervision) Amendment Regulation 2013 (No. 1)
14.03 Arrangements
Division 14.3--Transitional arrangements arising out of the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013
14.04 Arrangements
Division 14.4--Transitional arrangements arising out of the Superannuation Laws Amendment (2014 Measures No. 1) Regulation 2014
14.05 Arrangements
Division 14.5--Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Regulation 2014
14.06 Arrangements
Division 14.6--Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015
14.07 Arrangements
Division 14.7--Transitional arrangements arising out of the Treasury Laws Amendment (2016 Measures No. 1) Regulation 2016
14.08 Arrangements
Division 14.8--Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016
14.09 Arrangements
Division 14.9--Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016
14.10 Arrangements
Division 14.11--Transitional arrangements arising out of the Financial System Legislation Amendment (Resilience and Collateral Protection) Regulation 2016
14.12 Arrangements
Division 14.13--Transitional arrangements arising out of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017
14.13 Arrangements
Division 14.14--Transitional arrangements arising out of the Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017
14.14 Arrangements
Division 14.15--Transitional arrangements arising out of the Treasury Laws Amendment (Putting Consumers First--Establishment of the Australian Financial Complaints Authority) Regulations 2018
14.15 Arrangements relating to membership of existing external dispute resolution schemes
14.16 Arrangements relating internal dispute resolution
Division 14.16--Transitional arrangements arising out of the Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2018
14.16A Arrangements relating to release of superannuation on compassionate grounds
Division 14.17--Transitional arrangements arising out of the Treasury Laws Amendment (2018 Measures No. 2) Regulations 2018
14.17 Arrangements
Division 14.18--Transitional arrangements arising out of the Treasury Laws Amendment (Work Test Exemption) Regulations 2018
14.18 Arrangements
Division 14.19--Transitional arrangements arising out of the Treasury Laws Amendment (Protecting Your Superannuation Package) Regulations 2019
14.19 Arrangements relating to when a trustee may refuse to roll over or transfer an amount
Division 14.20--Transitional arrangements arising out of the Treasury Laws Amendment (AFCA Cooperation) Regulations 2019
14.20 Arrangements
Division 14.21--Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019
14.21 Arrangements
Division 14.22--Transitional arrangements arising out of the Superannuation Legislation Amendment (2020 Measures No. 1) Regulations 2020
14.22 Arrangements
Division 14.23--Transitional arrangements arising out of the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021
14.23 Arrangements
Division 14.25--Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020
14.26 Arrangements
Division 14.26--Transitional arrangements arising out of the Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2021
14.27 Arrangements
Division 14.27--Transitional arrangements arising out of the Treasury Laws Amendment (Your Future, Your Super--Addressing Underperformance in Superannuation) Regulations 2021
14.28 Arrangements
Division 14.29--Transitional arrangements arising out of the Superannuation Industry (Supervision) Amendment (Your Future, Your Super--Improving Accountability and Member Outcomes) Regulations 2021
14.30 Annual members' meetings
14.31 Use of goods or services to influence employers
Division 14.30--Transitional arrangements arising out of the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022
14.32 Arrangements
Division 14.32--Transitional arrangements arising out of the Superannuation Legislation Amendment (Broadening Contribution Rules) Regulations 2022
14.34 Arrangements
Division 14.33--Transitional arrangements arising out of the Treasury Laws Amendment (Military Superannuation Benefits) Regulations 2023
14.35 Arrangements
Division 14.34--Transitional arrangements arising out of the Superannuation Industry (Supervision) Amendment (Your Future, Your Super--Addressing Underperformance in Superannuation) Regulations 2023
14.36 Arrangements
Division 14.35--Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2024
14.37 Amendment made by the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2024
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 |
1994 No. 57 | 11 Mar 1994 | Div. 2.2 (rr. 2.08-2.11), Subdiv. 2.8.2 (rr. 2.52, 2.53), rr. 3.10-3.12, Div. 6.5 (r. 6.30), Parts 9 and 10 (rr. 9.01-10.06), r. 11.08 and Part 12 (rr. 12.01-12.20): 1 July 1994 |
|
1994 No. 189 | 16 June 1994 | r. 4: 1 July 1994 | -- |
1994 No. 432 | 23 Dec 1994 | 23 Dec 1994 | -- |
1995 No. 47 | 23 Mar 1995 | 23 Mar 1995 | -- |
1995 No. 64 | 5 Apr 1995 | rr. 8, 18, 20, 21 and 23: 1 July 1995 | -- |
1995 No. 142 | 15 June 1995 | 1 July 1995 | -- |
1995 No. 158 | 29 June 1995 | 1 July 1995 | -- |
1995 No. 159 | 29 June 1995 | rr. 22 and 25: 29 June 1995 | -- |
1995 No. 240 | 11 Aug 1995 | 11 Aug 1995 | -- |
1995 No. 293 | 10 Oct 1995 | 10 Oct 1995 | r 3 |
1995 No. 384 | 6 Dec 1995 | r. 5: 1 July 1996 | -- |
1995 No. 430 | 22 Dec 1995 | rr. 4 and 5: 9 Jan 1996 (r 1) | -- |
1996 No. 44 | 17 Apr 1996 | 17 Apr 1996 | -- |
1996 No. 57 | 15 May 1996 | 15 May 1996 | -- |
1996 No. 122 | 28 June 1996 | 28 June 1996 | -- |
1996 No. 344 | 24 Dec 1996 | 30 Dec 1996 | r 13 and 14 |
1997 No. 69 | 26 Mar 1997 | 26 Mar 1997 | -- |
1997 No. 117 | 29 May 1997 | rr. 9.5, 10.5 and 15.1: 1 Oct 1997 | r 57 |
1997 No. 152 | 26 June 1997 | 1 July 1997 | r 6 |
1997 No. 153 | 26 June 1997 | 1 July 1997 | r 5 |
1997 No. 221 | 27 Aug 1997 | 27 Aug 1997 | -- |
1997 No. 243 | 10 Sept 1997 | 10 Sept 1997 | -- |
1997 No. 293 | 16 Oct 1997 | 16 Oct 1997 | -- |
1997 No. 309 | 5 Nov 1997 | 5 Nov 1997 | -- |
1997 No. 343 | 9 Dec 1997 | 9 Dec 1997 | r 5 |
1997 No. 415 | 24 Dec 1997 | 24 Dec 1997 | r 3 |
1998 No. 76 | 5 May 1998 | 5 May 1998 | -- |
1998 No. 83 | 5 May 1998 | r. 15: 1 Nov 1998 | -- |
1998 No. 108 | 27 May 1998 | 27 May 1998 | -- |
1998 No. 175 | 30 June 1998 | 30 June 1998 | -- |
1998 No. 177 | 30 June 1998 | r. 4: 1 July 1998 | -- |
1998 No. 193 | 30 June 1998 | 1 July 1998 | -- |
1998 No. 240 | 22 July 1998 | 22 July 1998 | -- |
1998 No. 312 | 19 Nov 1998 | 19 Nov 1998 | r 4 |
1999 No. 14 | 11 Feb 1999 | 11 Feb 1999 | -- |
1999 No. 31 | 2 Mar 1999 | 2 Mar 1999 | -- |
1999 No. 115 | 17 June 1999 | Schedule 2: 28 June 1999 (r 2(2)) | -- |
1999 No. 239 | 20 Oct 1999 | Schedule 2: 1 Nov 1999 | r 4 |
1999 No. 317 | 15 Dec 1999 | 15 Dec 1999 | -- |
1999 No. 356 | 22 Dec 1999 | 22 Dec 1999 | -- |
2000 No. 119 | 15 June 2000 | 15 June 2000 | -- |
2000 No. 151 | 28 June 2000 | 28 June 2000 | -- |
2000 No. 185 | 12 July 2000 | 12 July 2000 | r 4 |
2000 No. 280 | 18 Oct 2000 | 1 July 2000 | -- |
2000 No. 281 | 18 Oct 2000 | rr. 1-3: 18 Oct 2000 | -- |
2001 No. 37 | 1 Mar 2001 | 1 Mar 2001 | -- |
2001 No. 352 | 21 Dec 2001 | 21 Dec 2001 | r 4 |
2001 No. 353 | 21 Dec 2001 | 28 Dec 2002 | -- |
2002 No. 21 | 21 Feb 2002 | 11 Mar 2002 (r 2 and gaz 2001, No. GN42) | -- |
2002 No. 91 | 9 May 2002 | 1 July 2002 | -- |
2002 No. 150 | 27 June 2002 | 1 July 2002 | -- |
2002 No. 171 | 3 July 2002 | 3 July 2002 | -- |
2002 No. 200 | 29 Aug 2002 | 29 Aug 2002 | -- |
2002 No. 353 | 20 Dec 2002 | 28 Dec 2002 (r 2) | -- |
2003 No. 42 | 27 Mar 2003 | 27 Mar 2003 | -- |
2003 No. 170 | 2 July 2003 | 2 July 2003 | -- |
2003 No. 171 | 2 July 2003 | 1 Oct 2003 | r 4 |
2003 No. 196 | 31 July 2003 | Note: disallowed by the Senate on 18 Sept 2003 | -- |
2003 No. 251 | 10 Oct 2003 | 1 July 2004 | -- |
2004 No. 12 | 20 Feb 2004 | 20 Feb 2004 | -- |
2004 No. 84 | 12 May 2004 | 12 May 2004 | -- |
2004 No. 113 | 3 June 2004 | Sch 2: 1 July 2006 (r 2(b)) | -- |
2004 No. 148 | 25 June 2004 | Sch 2: 1 Sept 2004 (r 2(b)) | -- |
2004 No. 152 | 25 June 2004 | 25 June 2004 | -- |
2004 No. 153 | 25 June 2004 | Sch 2: 1 July 2004 (r 2(b)) | -- |
2004 No. 154 | 25 June 2004 | 1 July 2004 | -- |
2004 No. 155 | 25 June 2004 | 25 June 2004 | -- |
2004 No. 249 | 12 Aug 2004 | 20 Sept 2004 | -- |
2004 No. 349 | 8 Dec 2004 | 1 July 2004 | -- |
2004 No. 404 | 23 Dec 2004 | Sch 2: 20 Sept 2004 (r 2(b)) | -- |
2005 No. 34 | 14 Mar 2005 (F2005L00635) | 1 July 2005 | -- |
2005 No. 56 | 4 Apr 2005 (F2005L00729) | 1 July 2005 | -- |
2005 No. 142 | 16 June 2005 (F2005L01457) | 1 July 2005 | -- |
2005 No. 143 | 17 June 2005 (F2005L01452) | 18 June 2005 | -- |
2005 No. 218 | 7 Oct 2005 (F2005L02918) | Sch 1 (items 33-38): 8 Oct 2005 | -- |
2005 No. 261 | 14 Nov 2005 (F2005L03446) | 15 Nov 2005 | -- |
2005 No. 332 | 20 Dec 2005 (F2005L03987) | Sch 2: 1 July 2006 (r 2(b)) | -- |
2005 No. 333 | 20 Dec 2005 (F2005L04028) | Sch 2: 1 Jan 2006 (r 2(b)) | -- |
2005 No. 334 | 20 Dec 2005 (F2005L04025) | Sch 2: 1 Jan 2006 (r 2(b)) | -- |
2005 No. 335 | 20 Dec 2005 (F2005L04047) | 21 Dec 2005 (r 2) | r 4 |
2006 No. 189 | 17 July 2006 (F2006L02318) | 18 July 2006 (r 2) | -- |
2007 No. 74 | 2 Apr 2007 (F2007L00820) | Sch 1: 3 Apr 2007 (r 2(a)) | -- |
2007 No. 105 | 27 Apr 2007 (F2007L01127) | 1 July 2007 (r 2) | -- |
2007 No. 204 | 29 June 2007 (F2007L01891) | 1 July 2007 (r 2) | -- |
2007 No. 331 | 28 Sept 2007 (F2007L03806) | 29 Sept 2007 (r 2) | -- |
2007 No. 343 | 8 Oct 2007 (F2007L03906) | r 1-3 and Sch 1: 24 Sept 2007 (r 2(a)) | -- |
as amended by |
|
|
|
2008 No. 133 | 25 June 2008 (F2008L02174) | 4 Oct 2007 (r 2) | -- |
2008 No. 9 | 15 Feb 2008 (F2008L00373) | 16 Feb 2008 (r 2) | -- |
2008 No. 134 | 25 June 2008 (F2008L02173) | 4 Oct 2007 (r 2) | r 2(2) |
2008 No. 171 | 8 Aug 2008 (F2008L02956) | 9 Aug 2008 (r 2) | -- |
2008 No. 282 | 17 Dec 2008 (F2008L04665) | Sch 1: 18 Dec 2008 (r 2(a)) | -- |
15, 2009 | 6 Feb 2009 (F2009L00258) | Sch 1: 7 Feb 2009 (r 2(a)) | -- |
46, 2009 | 16 Mar 2009 (F2009L00983) | 17 Mar 2009 (r 2) | -- |
71, 2009 | 1 May 2009 (F2009L01485) | 2 May 2009 (r 2) | -- |
106, 2009 | 5 June 2009 (F2009L02156) | 6 June 2009 (r 2) | -- |
295, 2009 | 2 Nov 2009 (F2009L04000) | 3 Nov 2009 (r 2) | -- |
389, 2009 | 16 Dec 2009 (F2009L04513) | 17 Dec 2009 (r 2) | -- |
4, 2010 | 11 Feb 2010 (F2010L00299) | 1 July 2007 (r 2) | -- |
187, 2010 | 30 June 2010 (F2010L01814) | 1 July 2010 (r 2) | -- |
237, 2010 | 21 July 2010 (F2010L02058) | 22 July 2010 (r 2) | -- |
83, 2011 | 3 June 2011 (F2011L00936) | 4 June 2011 (r 2) | -- |
130, 2011 | 30 June 2011 (F2011L01360) | 1 July 2011 (r 2) | -- |
146, 2011 | 8 Aug 2011 (F2011L01613) | 9 Aug 2011 (r 2) | -- |
193, 2011 | 21 Oct 2011 (F2011L02103) | 31 Oct 2011 (r 2) | -- |
278, 2011 | 9 Dec 2011 (F2011L02615) | 1 Jan 2012 (r 2) | -- |
2, 2012 | 13 Feb 2012 (F2012L00273) | 14 Feb 2012 (s 2) | -- |
183, 2012 | 6 Aug 2012 (F2012L01654) | 7 Aug 2012 (s 2) | -- |
203, 2012 | 20 Aug 2012 (F2012L01710) | 21 Aug 2012 (s 2) | -- |
316, 2012 | 10 Dec 2012 (F2012L02386) | 11 Dec 2012 (s 2) | -- |
317, 2012 | 11 Dec 2012 (F2012L02407) | Sch 2: 1 July 2013 (s 2(b)) | -- |
330, 2012 | 11 Dec 2012 (F2012L02408) | 31 Jan 2013 (s 2) | -- |
14, 2013 | 18 Feb 2013 (F2013L00212) | 19 Feb 2013 (s 2) | -- |
26, 2013 | 4 Mar 2013 (F2013L00395) | Sch 3: 1 July 2013 (s 2(1) item 4) | -- |
61, 2013 | 30 Apr 2013 (F2013L00707) | Sch 2 (items 6-18): 1 July 2013 (s 2 item 3) | -- |
86, 2013 | 16 May 2013 (F2013L00783) | 1 July 2013 (s 2) | -- |
105, 2013 | 30 May 2013 (F2013L00872) | 1 July 2013: (s 2 and gaz 2013, No GN25) | -- |
152, 2013 | 28 June 2013 (F2013L01264) | Sch 1 (item 22): 1 July 2013 (s 2) | -- |
155, 2013 | 28 June 2013 (F2013L01246) | Sch 1 (items 90-104) and Sch 2 (items 6-20): 1 July 2013 (s 2 items 4, 6) | -- |
278, 2013 | 16 Dec 2013 (F2013L02118) | Sch 1 (items 18-42): 17 Dec 2013 (s 2) | -- |
127, 2014 | 26 Aug 2014 (F2014L01133) | Sch 1, 2, Sch 3 (item 2) and Sch 4-6: 27 Aug 2014 (s 2) | -- |
211, 2014 | 16 Dec 2014 (F2014L01718) | Sch 1: 17 Dec 2014 (s 2) | -- |
79, 2015 | 1 June 2015 (F2015L00773) | Sch 1 (items 8-11, 14-18): 2 June 2015 (s 2 items 4, 6) | -- |
91, 2015 | 18 June 2015 (F2015L00840) | Sch 1 (items 34-45): 1 July 2015 (s 2(1) item 2) | Sch 1 (items 40-45) |
110, 2015 | 29 June 2015 (F2015L00968) | Sch 1 (item 3): 1 July 2015 (s 2(1) item 1) | -- |
156, 2015 | 9 Sept 2015 (F2015L01416) | Sch 1 (item 5): 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 6-10): 27 Feb 2016 (s 2(1) item 1) | -- |
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016 | 15 Apr 2016 (F2016L00518) | Sch 2: 16 Apr 2016 (s 2(1) item 3) | -- |
Treasury Laws Amendment (2016 Measures No. 2) Regulation 2016 | 9 May 2016 (F2016L00705) | Sch 1 (items 6, 7): never commenced (s 2(1) item 2) | -- |
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016 | 9 May 2016 (F2016L00710) | Sch 1 (items 2, 3) and Sch 2 (items 1-3): 10 May 2016 (s 2(1) items 2, 3) | -- |
Financial System Legislation Amendment (Resilience and Collateral Protection) Regulation 2016 | 9 May 2016 (F2016L00724) | Sch 1 (items 7-12) and Sch 3 (item 2): 1 June 2016 (s 2(1) item 1) | -- |
Financial Services Legislation Amendment (Wholesale Margining) Regulation 2016 | 28 Oct 2016 (F2016L01657) | Sch 3: 29 Oct 2016 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 | 27 Mar 2017 (F2017L00321) | Sch 1 (items 12-23), Sch 3 (items 7-13), Sch 7 (items 4, 5), Sch 8 (items 23, 24), Sch 9 (item 2), Sch 10 (item 4): 28 Mar 2017 (s 2(1) items 2, 4, 6, 7) | -- |
Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 | 21 June 2017 (F2017L00704) | Sch 1 (items 11-25): 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 4-6): 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 1 (items 29-31) and Sch 2 (item 3): 25 Apr 2018 (s 2(1) items 4, 8) | -- |
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2018 | 30 May 2018 (F2018L00676) | Sch 1 (items 5-9): 1 July 2018 (s 2(1) item 2) | -- |
Treasury Laws Amendment (ASIC Fees) Regulations 2018 | 29 June 2018 (F2018L00965) | Sch 1 (item 43): 4 July 2018 (s 2(1) item 2) | -- |
Treasury Laws Amendment (2018 Measures No. 2) Regulations 2018 | 28 Sept 2018 (F2018L01373) | Sch 1: 30 Nov 2019 (s 2(1) item 2) | -- |
Treasury Laws Amendment (Work Test Exemption) Regulations 2018 | 7 Dec 2018 (F2018L01682) | Sch 1 (items 5-8): 1 Jan 2019 (s 2(1) item 2) | -- |
Treasury Laws Amendment (AFCA Cooperation) Regulations 2019 | 5 Apr 2019 (F2019L00537) | Sch 1 (items 12-14): 6 Apr 2019 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Protecting Your Superannuation Package) Regulations 2019 | 5 Apr 2019 (F2019L00539) | Sch 1 (items 30, 31, 34): 6 Apr 2019 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Deferring Extension of SuperStream to Self Managed Superannuation Funds) Regulations 2019 | 9 Aug 2019 (F2019L01042) | 10 Aug 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 3): 17 Dec 2019 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019 | 17 Dec 2019 (F2019L01641) | Sch 5 (items 9, 11): 18 Dec 2019 (s 2(1) item 7) | -- |
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2020 | 16 Apr 2020 (F2020L00431) | Sch 1 (items 5-9): 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 2): 1 May 2020 (s 2(1) item 1) | -- |
Superannuation Legislation Amendment (2020 Measures No. 1) Regulations 2020 | 29 May 2020 (F2020L00645) | Sch 1 (items 6-10): 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 2): 4 Sept 2020 (s 2(1) item 1) | -- |
Financial Sector Reform (Hayne Royal Commission Response) (Regulation of Superannuation) Regulations 2020 | 11 Dec 2020 (F2020L01586) | Sch 1 (item 7): 1 Jan 2021 (s 2(1) item 2) | -- |
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020 | 14 Dec 2020 (F2020L01610) | Sch 1 (items 66-69): 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 (items 3-10): 1 Apr 2021 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 | 1 Apr 2021 (F2021L00412) | Sch 1 (items 24-57): 2 Apr 2021 (s 2(1) item 1) | -- |
Superannuation Legislation Amendment (Superannuation Drawdown) Regulations 2021 | 24 June 2021 (F2021L00833) | Sch 1 (items 5-8): 25 June 2021 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Self Managed Superannuation Funds) Regulations 2021 | 25 June 2021 (F2021L00853) | 1 July 2021 (s 2(1) item 1) | -- |
Superannuation Industry (Supervision) Amendment (Your Future, Your Super--Improving Accountability and Member Outcomes) Regulations 2021 | 5 Aug 2021 (F2021L01076) | 6 Aug 2021 (s 2(1) items 1-3) | -- |
Treasury Laws Amendment (Your Future, Your Super--Addressing Underperformance in Superannuation) Regulations 2021 | 5 Aug 2021 (F2021L01077) | 6 Aug 2021 (s 2(1) item 1) | -- |
Federal Circuit and Family Court of Australia Legislation (Consequential Amendments and Other Measures) Regulations 2021 | 30 Aug 2021 (F2021L01204) | Sch 2 (item 104): 1 Sept 2021 (s 2(1) item 1) | -- |
Treasury Laws Amendment (KiwiSaver Scheme) Regulations 2021 | 26 Nov 2021 (F2021L01616) | Sch 1 (items 4-7): 11 Dec 2021 (s 2(1) item 2) | -- |
Treasury Laws Amendment (Greater Transparency of Proxy Advice) Regulations 2021 | 17 Dec 2021 (F2021L01801) | Sch 1 (items 6-8): 18 Dec 2021 (s 2(1) item 1) | -- |
Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021 | 23 Dec 2021 (F2021L01893) | Sch 1 (items 174-196): 28 Sept 2022 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 | 3 Mar 2022 (F2022L00241) | Sch 1 (items 12-26): 1 Apr 2022 (s 2(1) item 1) | -- |
Superannuation Legislation Amendment (Superannuation Drawdown) Regulations 2022 | 1 Apr 2022 (F2022L00498) | Sch 1 (items 5-8): 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 6-20): 5 Apr 2022 (s 2(1) item 1) | -- |
Superannuation Industry (Supervision) Amendment (Your Future, Your Super--Addressing Underperformance in Superannuation) Regulations 2022 | 8 Aug 2022 (F2022L01046) | 9 Aug 2022 (s 2(1) item 1) | -- |
Superannuation Industry (Supervision) Amendment (Annual Members' Meetings Notices) Regulations 2022 | 2 Sept 2022 (F2022L01162) | 9 Sept 2022 (s 2(1) item 1) | -- |
Superannuation Legislation Amendment (Broadening Contribution Rules) Regulations 2022 | 30 Sept 2022 (F2022L01286) | Sch 1 (items 5-8): 1 Jan 2023 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2022 | 12 Dec 2022 (F2022L01627) | Sch 1 (item 4): 13 Dec 2022 (s 2(1) item 2) | -- |
Treasury Laws Amendment (Military Superannuation Benefits) Regulations 2023 | 23 June 2023 (F2023L00846) | Sch 1 (items 4, 6): 24 June 2023 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023 | 7 July 2023 (F2023L00990) | Sch 1 (items 30-40): 8 July 2023 (s 2(1) item 1) | -- |
Superannuation Industry (Supervision) Amendment (Your Future, Your Super--Addressing Underperformance in Superannuation) Regulations 2023 | 3 Aug 2023 (F2023L01063) | Sch 1: 4 Aug 2023 (s 2(1) item 1) | -- |
Treasury Laws Amendment (Modernising Business Communications) Regulations 2023 | 27 Oct 2023 (F2023L01423) | Sch 4: 28 Oct 2023 (s 2(1) item 5) | -- |
Treasury Laws Amendment (ALRC Financial Services Interim Report) Regulations 2023 | 31 Oct 2023 (F2023L01458) | Sch 2 (items 44-48): 1 Nov 2023 (s 2(1) item 1 | -- |
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2024 | 24 Apr 2024 (F2024L00473) | Sch 1 (item 2): 25 Apr 2024 (s 2(1) item 2) | -- |
Administrative Review Tribunal Legislation Consequential Amendments (2024 Measures No. 1) Regulations 2024 | 11 Oct 2024 (F2024L01299) | Sch 13 (items 9-11): 14 Oct 2024 (s 2(1) item 1) | -- |
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Taxation Laws Amendment Act (No. 2) 1995 | 169, 1995 | 16 Dec 1995 | Sch 7: 16 Dec 1995 (s 2(1)) | Sch 7 (item 3) |
Tax Laws Amendment (2012 Measures No. 6) Act 2013 | 84, 2013 | 28 June 2013 | Sch 8 (items 8-16): 1 July 2007 (s 2(1) item 3) | -- |
22, 2020 | 24 Mar 2020 | Sch 10 (items 5-8) and Sch 13 (items 8-12): 25 Mar 2020 (s 2(1) items 6, 8) | -- |
Provision affected | How affected |
Part 1 |
|
r. 1.01................... | rs. 1998 No. 312 |
r 1.02................... | rep LA s 48D |
r 1.03................... | am No 189, 1994; No 64, 1995; No 159, 1995; No 384, 1995; No 344, 1996; No 117, 1997; No 293, 1997; No 309, 1997; No 83, 1998; No 193, 1998; No 312, 1998; No 14, 1999; No 239, 1999; No 280, 2000; No 353, 2001; No 150, 2002; No 353, 2002; No 251, 2003; No 12, 2004; No 148, 2004; No 153, 2004; No 249, 2004; No 218, 2005; No 334, 2005; No 74, 2007; No 343, 2007; No 171, 2008; No 71, 2009; No 330, 2012; No 86, 2013; No 155, 2013; No 127, 2014; No 91, 2015; F2017L00321; F2017L00704; F2018L00515; F2019L00537; F2019L01641; F2021L01893; F2022L01162 (disallowed); F2023L01458; F2024L00473 |
r 1.03A.................. | ad. 1995 No. 64 |
| am No 159, 1995; No 117, 1997; No 14, 1999; No 239, 1999; No 317, 1999; No 200, 2002; No 74, 2007; No 316, 2012; F2016L00156; F2019L01618 |
r. 1.03AA................ | ad. 2001 No. 353 |
| am. 2002 No. 353; 2003 No. 251 |
r. 1.03AAA............... | ad. No. 155, 2013 |
r. 1.03AB................ | ad. 2002 No. 353 |
r. 1.03B.................. | ad. 2003 No. 251 |
| rep. No. 86, 2013 |
r. 1.03C.................. | ad. No. 26, 2013 |
r 1.04................... | am No 432, 1994; No 240, 1995; No 430, 1995; No 122, 1996; No 344, 1996; No 117, 1997; No 83, 1998; No 193, 1998; No 239, 1999; No 185, 2000; No 280, 2000; No 352, 2001; No 74, 2007; No 343, 2007; No 146, 2011; No 330, 2012; No 155, 2013; F2016L00710; F2021L01077; F2021L01893 |
r 1.04A.................. | rep F2020L01586 |
r. 1.04AAAA.............. | ad. 2005 No. 261 |
r. 1.04AAA............... | ad. 2001 No. 353 |
| am. 2002 No. 353; 2004 Nos. 113 and 153; 2005 No. 332 |
r. 1.04A.................. | ad. 1999 No. 239 |
r. 1.04AA................ | ad. 1999 No. 356 |
| am. 2000 No. 119 |
Part 1A |
|
Part 1A.................. | ad. 1994 No. 189 |
Division 1A.1 |
|
r. 1.05A.................. | ad. 2009 No. 106 |
r 1.05................... | ad No 189, 1994 |
| am No 309, 1997; No 193, 1998; No 312, 1998; No 150, 2002; No 171, 2003; No 148, 2004; No 249, 2004; No 404, 2004; No 332, 2005; No 333, 2005; No 74, 2007; No 105, 2007; No 204, 2007; No 282, 2008; No 106, 2009; No 4, 2010; No 278, 2013; No 156, 2015; F2017L00321; F2017L00704; F2022L00511 |
| ed C135 |
r 1.06................... | ad No 189, 1994 |
| am No 309, 1997; No 193, 1998; No 312, 1998; No 239, 1999; No 353, 2001; No 150, 2002; No 353, 2002; No 171, 2003; No 148, 2004; No 249, 2004; No 404, 2004; No 333, 2005; No 74, 2007; No 105, 2007; No 204, 2007; No 282, 2008; No 106, 2009; No 278, 2013; No 156, 2015 |
| ed C102 |
| am F2017L00321; F2017L00704; F2022L00511 |
| ed C135 |
r 1.06A.................. | ad F2017L00704 |
r 1.06B.................. | ad F2017L00704 |
r. 1.07................... | ad. 1994 No. 189 |
r 1.07A.................. | ad No 171, 2003 |
| am No 404, 2004; No 333, 2005; No 74, 2007; No 105, 2007; No 106, 2009; F2017L00321 |
r. 1.07B.................. | ad. 2003 No. 171 |
| am. 2007 No. 74; 2010 No. 4; F2022L00511 |
r 1.07C.................. | ad No 148, 2004 |
| am No 404, 2004; No 74, 2007; No 106, 2009; No 4, 2010; F2017L00321; F2022L00511 |
r 1.07D.................. | ad No 74, 2007 |
| am No 106, 2009; F2017L00321 |
Division 1A.2 |
|
r. 1.08................... | ad. 1994 No. 189 |
| am. 1997 No. 309; 1998 No. 193; 1999 No. 239; 2002 No. 353; 2007 No. 74; F2022L00511 |
Part 2 |
|
Part 2 heading............. | rs. 2002 No. 21 |
Division 2.1 |
|
r 2.01................... | am No 117, 1997; No 309, 1997; No 193, 1998; No 115, 1999; No 239, 1999; No 21, 2002; F2021L01076 |
r 2.03................... | am No 189, 1994; No 21, 2002; F2021L01076 |
r 2.04................... | am No 14, 1999; No 21, 2002; No 171, 2002; F2021L01076 |
r. 2.05................... | am. 1995 Nos. 64 and 384; 1997 No. 117; 1999 No. 14; 2001 No. 353 |
| rep. 2002 No. 21 |
| ad. 2002 No. 171 |
| am. 2002 No. 353 |
r 2.06, 2.07............... | rep. 2002 No. 21 |
Division 2.2 |
|
Division 2.2............... | rep No 21, 2002 |
| ad F2021L01076 |
r 2.08................... | rs No 159, 1995 |
| am No 117, 1997; No 83, 1998 |
| rep No 21, 2002 |
| ad F2021L01076 |
r 2.09................... | am No 159, 1995 |
| rep No 21, 2002 |
| ad F2021L01076 |
r 2.10................... | am No 159, 1995; No 117, 1997; No 239, 1999 |
| rep No 21, 2002 |
| ad F2021L01076 |
| am F2022L01162 (disallowed); F2023L00990 |
r 2.11................... | am No 159, 1995; No 239, 1999 |
| rep No 21, 2002 |
| ad F2021L01076 |
r. 2.11A.................. | ad. 1995 No. 159 |
| am. 1997 No. 117; 1999 No. 14 |
| rep. 2002 No. 21 |
Division 2.3............... | rep. 2002 No. 21 |
r. 2.12................... | am. 1995 No. 159; 1997 No. 117; 1999 No. 14 |
| rep. 2002 No. 21 |
r. 2.13................... | am. 1995 No. 64 |
| rep. 2002 No. 21 |
r. 2.14................... | am. 1995 No. 64; 1999 No. 14 |
| rep. 2002 No. 21 |
r. 2.14A.................. | ad. 1997 No. 117 |
| rep. 2002 No. 21 |
r. 2.15................... | rep. 2002 No. 21 |
r. 2.16................... | am. 1995 No. 159; 1997 No. 117; 1999 No. 239 |
| rep. 2002 No. 21 |
r. 2.16A.................. | ad. 1997 No. 117 |
| rep. 2002 No. 21 |
Division 2.4 |
|
Subdivision 2.4.1 |
|
r 2.17................... | am No 21, 2002; No 171, 2002 |
| rep F2023L00990 |
r. 2.18................... | am. 1995 No. 159; 1999 No. 239; 2002 No. 21 |
r. 2.19................... | am. 1998 No. 193 |
| rep. 2002 No. 21 |
r 2.20, 2.21............... | rep. 2002 No. 21 |
Subdivision 2.4.2........... | rep. 2002 No. 21 |
r. 2.22................... | am. 1997 No. 117 |
| rep. 2002 No. 21 |
r. 2.23................... | am. 1995 Nos. 158 and 159; 1997 No. 117; 1999 No. 239 |
| rep. 2002 No. 21 |
r. 2.24................... | am. 1997 Nos. 117 and 309; 1999 No. 239 |
| rep. 2002 No. 21 |
r 2.24A, 2.24B............. | ad. 1997 No. 117 |
| rep. 2002 No. 21 |
r. 2.24C.................. | ad. 1999 No. 115 |
| rep. 2002 No. 21 |
r. 2.25................... | am. 1997 No. 309 |
| rep. 2002 No. 21 |
r. 2.26................... | rep. 2002 No. 21 |
r. 2.26A.................. | ad. 1995 No. 64 |
| am. 1997 No. 309 |
| rep. 2002 No. 21 |
r. 2.26B.................. | ad. 1995 No. 64 |
| am. 1995 No. 159 |
| rep. 2002 No. 21 |
Subdivision 2.4.3 |
|
Subdivision 2.4.3 heading...... | rs. 2002 No. 21 |
r. 2.27................... | rep. 2002 No. 21 |
r. 2.28................... | am. 1997 No. 117 |
| rep. 2002 No. 21 |
r. 2.29................... | am. 1995 Nos. 158 and 293; 1997 No. 309; 1998 Nos. 83 and 193 |
| rs. 2002 No. 21 |
Division 2.5 |
|
Division 2.5............... | rep. 2002 No. 21 |
| ad. 2002 No. 171 |
r. 2.30................... | am. 1997 No. 309; 1999 No. 239 |
| rep. 2002 No. 21 |
| ad. 2002 No. 171 |
r. 2.31................... | rs. 1998 No. 108 |
| rep. 2002 No. 21 |
| ad. 2002 No. 171 |
r. 2.32................... | am. 1995 No. 159 |
| rep. 2002 No. 21 |
| ad. 2002 No. 171 |
r 2.33................... | am No 158, 1995 |
| rep No 21, 2002 |
| ad No 171, 2002 |
| am No 155, 2013; F2023L00990 |
r 2.34, 2.35............... | rep. 2002 No. 21 |
r. 2.36................... | am. 1995 No. 158; 1997 No. 117; 1998 No. 193; 1999 Nos. 14 and 239 |
| rep. 2002 No. 21 |
r. 2.36A.................. | ad. 1995 No. 159 |
| am. 1997 No. 117; 1999 No. 14 |
| rep. 2002 No. 21 |
Division 2.5A |
|
Division 2.5A.............. | ad. 2001 No. 353 |
r. 2.36B.................. | ad. 2001 No. 353 |
r 2.36C.................. | ad. 2001 No. 353 |
| am No 353, 2002; F2018L00515; F2021L01893 |
r. 2.36D.................. | ad. 2001 No. 353 |
| am. 2002 No. 353 |
r. 2.36E.................. | ad. 2002 No. 353 |
| am. 2004 No. 153 |
Division 2.6 heading......... | ed C143 |
Division 2.6............... | rep No 21, 2002 |
| ad No 155, 2013 |
r 2.37................... | rep No 21, 2002 |
| ad No 155, 2013 |
| ed C102 |
| rep F2023L00990 |
r 2.38................... | rep No 21, 2002 |
| ad No 155, 2013 |
| am F2021L01077; F2021L01801 (disallowed) |
| rep F2023L00990 |
r 2.39................... | rep No 21, 2002 |
r 2.40................... | am No 117, 1997 |
| rep No 21, 2002 |
r 2.41................... | am No 83, 1998; No 239, 1999 |
| rep No 21, 2002 |
Division 2.6A heading........ | am. 1998 No. 83 |
| rep. 2002 No. 21 |
Division 2.6A.............. | ad. 1997 No. 117 |
| rep. 2002 No. 21 |
r. 2.41A.................. | am. 1998 No. 83 |
| rep. 2002 No. 21 |
r. 2.41B.................. | rs. 1998 No. 83 |
| rep. 2002 No. 21 |
Division 2.7............... | rep. 2002 No. 21 |
r. 2.42................... | am. 1995 Nos. 64 and 159 |
| rep. 2002 No. 21 |
r. 2.43................... | am. 1995 No. 158 |
| rep. 2002 No. 21 |
r. 2.44................... | rep. 2002 No. 21 |
r. 2.45................... | am. 1997 No. 117 |
| rep. 2002 No. 21 |
r. 2.46................... | am. 1995 No. 158; 1997 No. 117; 1999 No. 239 |
| rep. 2002 No. 21 |
r. 2.47................... | am. 1997 No. 309; 1999 No. 239 |
| rep. 2002 No. 21 |
r. 2.48................... | am. 1997 No. 117; 1999 No. 14 |
| rep. 2002 No. 21 |
r. 2.48A.................. | ad. 1995 No. 64 |
| am. 1997 No. 309 |
| rep. 2002 No. 21 |
Division 2.7A.............. | ad. 1995 No. 64 |
| rep. 2002 No. 21 |
r 2.48B, 2.48C............. | ad. 1995 No. 64 |
| rep. 2002 No. 21 |
Division 2.8............... | rep. 2002 No. 21 |
r 2.49-2.54............... | rep. 2002 No. 21 |
r. 2.55................... | am. 1998 No. 193 |
| rep. 2002 No. 21 |
r 2.56-2.63............... | rep. 2002 No. 21 |
r. 2.64................... | am. 1998 No. 193 |
| rep. 2002 No. 21 |
r 2.65-2.67............... | rep. 2002 No. 21 |
Part 3 |
|
r. 3.01................... | rs. 1994 No. 432 |
| am. 1995 No. 430 |
| rs. 1997 No. 293 |
| am. 2001 No. 353; 2002 Nos. 150 and 353; 2004 No. 153; 2005 No. 334 |
r. 3.02................... | am. 1997 No. 69 |
| rep. 2004 No. 113 |
r. 3.03................... | am. Act No. 169, 1995; No. 113, 2004 |
| rep. 2004 No. 113 |
r. 3.04A.................. | ad. 1994 No. 432 |
r 3.05................... | am F2021L00853 |
r. 3.09A.................. | ad. 1995 No. 159 |
| rs. 1999 No. 14 |
| rep. 2002 No. 21 |
r. 3.09B.................. | ad. 1995 No. 159 |
| rep. 2002 No. 21 |
r. 3.10................... | am. 1994 No. 189; 1995 No. 158; 1998 No. 193; 2002 No. 21 |
r. 3.10A.................. | ad. 1999 No. 14 |
| rep. 2002 No. 21 |
r. 3.11................... | rs. 2002 No. 21 |
r. 3.12................... | am. 1999 No. 115 |
| rep. 2002 No. 21 |
r. 3.13................... | ad. 1995 No. 159 |
| rep. 2002 No. 21 |
Part 3A |
|
Part 3A.................. | ad. 2004 No. 113 |
Division 3A.1 |
|
r 3A.01.................. | ad No 113, 2004 |
| am F2021L00853 |
r 3A.02.................. | ad No 113, 2004 |
| am F2021L00853 |
r. 3A.03.................. | ad. 2004 No. 113 |
| am No. 335, 2005; No 155, 2013 |
r. 3A.03A................ | ad. 2005 No. 335 |
Division 3A.2.............. | rep. No. 155, 2013 |
r. 3A.04.................. | ad. 2004 No. 113 |
| am. 2005 No. 335 |
| rep. No. 155, 2013 |
Division 3A.3 |
|
Division 3A.3.............. | ad No 154, 2004 |
r 3A.05.................. | ad No 154, 2004 |
| am No 335, 2005; F2023L01423 |
r 3A.06.................. | ad No 154, 2004 |
| am F2023L01423 |
Division 3A.4.............. | ad. 2008 No. 171 |
| rep No 91, 2015 |
r. 3A.07.................. | ad. 2008 No. 171 |
| rep No 91, 2015 |
Part 3B |
|
Part 3B.................. | ad No 317, 2012 |
r 3B.01.................. | ad No 317, 2012 |
| am F2018L01373 |
r 3B.02.................. | ad No 317, 2012 |
| rs F2018L01373 |
r 3B.03.................. | ad No. 317, 2012 |
| am F2018L01373 |
Part 4 |
|
Division 4.1 |
|
r 4.01A.................. | ad F2021L01077 |
r. 4.01................... | am. 2002 No. 21 |
| rs. No. 155, 2013 |
r 4.02................... | am No. 146, 2011 |
| rs No. 155, 2013 |
r 4.02A.................. | ad No 155, 2013 |
| am F2021L00853 |
r 4.02AA................. | ad No 155, 2013 |
| am F2021L00853 |
r 4.03................... | am No 189, 1994; No 239, 1999; F2021L00853 |
r. 4.04................... | am. 1994 No. 189; 1999 No. 239 |
r. 4.05................... | am. 1994 No. 189; 1999 No. 239 |
Division 4.1A.............. | ad. 2004 No. 113 |
| rep. No. 155, 2013 |
r. 4.07A.................. | ad. 2004 No. 113 |
| rep. No. 155, 2013 |
r. 4.07B.................. | ad. 2004 No. 113 |
| rep. No. 155, 2013 |
Division 4.2 |
|
r 4.07C.................. | ad No 26, 2013 |
| am F2017L00321 |
r. 4.07D.................. | ad. No. 26, 2013 |
r. 4.07E.................. | ad. No. 26, 2013 |
r. 4.08................... | am. 1998 No. 83 |
r 4.08A.................. | ad No 37, 2001 |
| am F2021L00853 |
r. 4.09................... | am. 1994 No. 189; 1995 No. 384; 2012 No. 183; No. 155, 2013 |
r. 4.09A.................. | ad. 2012 No. 183 |
r. 4.10................... | am. 1998 No. 193; 1999 No. 239 |
r. 4.10A.................. | ad. 2004 No. 113 |
| am. 2004 No. 113 |
r. 4.11................... | am. 1998 No. 193 |
r. 4.11A.................. | ad. 2004 No. 113 |
| am. 2004 No. 113 |
r. 4.12................... | ad. 1995 No. 142 |
| am. 1997 No. 117; 1998 No. 193; 1999 Nos. 14 and 239 |
r. 4.13................... | ad. 1995 No. 158 |
| am. 2001 No. 353 |
r. 4.14................... | ad. 2004 No. 113 |
| rep. No. 155, 2013 |
r. 4.15................... | ad. 2004 No. 113 |
| rep. No. 155, 2013 |
r. 4.16................... | ad. 2004 No. 113 |
| rep. No. 155, 2013 |
r. 4.17................... | ad. 2004 No. 113 |
| rep. No. 155, 2013 |
Part 4A.................. | ad. 2002 No. 150 |
| rep. 2004 No. 148 |
r 4A.01-4A.04............. | ad. 2002 No. 150 |
| rep. 2004 No. 148 |
r. 4A.05.................. | ad. 2002 No. 150 |
| am. 2002 No. 353 |
| rep. 2004 No. 148 |
r. 4A.06.................. | ad. 2002 No. 150 |
| rep. 2004 No. 148 |
r. 4A.07.................. | ad. 2002 No. 150 |
| rep. 2004 No. 148 |
Part 5 |
|
Part 5 heading............. | rs. 1995 No. 64 |
Division 5.1 |
|
r 5.01................... | am No 57, 1994; No 159, 1995; No 384, 1995; No 117, 1997; No 309, 1997; No 83, 1998; No 193, 1998; No 14, 1999; No 200, 2002; No 12, 2004; No 152, 2004; No 218, 2005; No 74, 2007; No. 282, 2008; F2024L00473 |
r. 5.01A.................. | ad. 1994 No. 189 |
| am. 1997 No. 309 |
r 5.01B.................. | ad No. 64, 1995 |
| am No. 86, 2013 |
r. 5.02................... | am. 1995 Nos. 47 and 64; 2001 No. 353; No. 86, 2013 |
r. 5.02A.................. | ad. 1995 No. 159 |
| rep. No. 86, 2013 |
r. 5.02B.................. | ad. 1997 No. 309 |
r. 5.02C.................. | ad. 1997 No. 309 |
r. 5.03................... | am. 1994 No. 189; 1995 No. 64; 1998 No. 175; No. 86, 2013 |
Division 5.2 |
|
r 5.04................... | am No 353, 2001; No 12, 2004; No 84, 2004; No 105, 2007; F2021L00199 |
r. 5.06................... | am. 1997 No. 117; 2005 No. 334 |
r. 5.06A.................. | ad. 1997 No. 117 |
r. 5.06B.................. | ad. 2001 No. 353 |
Division 5.3 |
|
r. 5.08................... | am. 2004 No. 84; 2005 No. 334; 2011 No. 146 |
Division 5.4............... | ad. 1995 No. 47 |
| rep. 1999 No. 14 |
r. 5.09................... | ad. 1995 No. 47 |
| am. 1995 No. 159 |
| rep. 1999 No. 14 |
r. 5.10................... | ad. 1995 No. 47 |
| rep. 1999 No. 14 |
r. 5.11................... | ad. 1995 No. 64 |
| rep. 1999 No. 14 |
Division 5.5............... | ad. 1995 No. 64 |
| rep No 86, 2013 |
r. 5.12................... | ad. 1995 No. 64 |
| am. 2002 No. 21 |
| rep. No. 86, 2013 |
r. 5.13................... | ad. 1995 No. 64 |
| rs. 1995 No. 159 |
| rep. No. 86, 2013 |
r. 5.14................... | ad. 1995 No. 64 |
| am. 1995 Nos. 159 and 384 |
| rep. No. 86, 2013 |
r. 5.15................... | ad. 1995 No. 64 |
| am. 2002 No. 21 |
| rep. No. 86, 2013 |
r. 5.15A.................. | ad. 1995 No. 159 |
| rep. 2002 No. 200 |
r. 5.15B.................. | ad. 1995 No. 159 |
| rep. No. 86, 2013 |
r. 5.15C.................. | ad. 1995 No. 384 |
| rep. No. 86, 2013 |
r. 5.15D.................. | ad. 1995 No. 384 |
| rep. No. 86, 2013 |
r. 5.16................... | ad. 1995 No. 64 |
| am. 1999 No. 115 |
| rep. No. 86, 2013 |
r. 5.17................... | ad. 1995 No. 64 |
| am. 1995 Nos. 159 and 384; 1997 No. 117; 1998 No. 193; 1999 No. 317; 2002 Nos. 21 and 200 |
| rep. No. 86, 2013 |
r. 5.18................... | ad. 1995 No. 64 |
| am. 1995 No. 159 |
| rep. No. 86, 2013 |
Division 5.6............... | ad. 1995 No. 159 |
| rep. No. 86, 2013 |
r. 5.19................... | ad. 1995 No. 159 |
| rep. No. 86, 2013 |
r. 5.20................... | ad. 1995 No. 159 |
| rep. No. 86, 2013 |
r. 5.21................... | ad. 1995 No. 159 |
| am. 2002 No. 21 |
| rep. No. 86, 2013 |
r. 5.22................... | ad. 1995 No. 159 |
| am. 2002 No. 200 |
| rep. No. 86, 2013 |
r. 5.23................... | ad. 1995 No. 159 |
| rep. No. 86, 2013 |
r. 5.24................... | ad. 1995 No. 159 |
| rep. No. 86, 2013 |
Part 6 |
|
Division 6.1 |
|
Subdivision 6.1.1 |
|
r 6.01................... | am No 189, 1994; No 64, 1995; No 57, 1996; No 344, 1996; No 117, 1997; No 152, 1997; No 293, 1997; No 343, 1997; No 83, 1998; No 175, 1998; No 177, 1998; No 91, 2002; No 200, 2002; No 42,2003; No 56, 2005; No 334, 2005; No 74, 2007; No 9, 2008; No 282, 2008; No 15, 2009; No 187, 2010; No 26, 2013; No 278, 2013; No 79, 2015; F2017L00704; Act No 22, 2020; F2020L00431 |
| ed C129 |
| am F2024L00473 |
r 6.01AA................. | ad No 278, 2013 |
| am No 79, 2015; F2017L00321 |
r 6.01AB................. | ad No 278, 2013 |
| am No 79, 2015; F2017L00321 |
r 6.01A.................. | ad No 9, 2008 |
| am No 110, 2015; F2021L00199 |
r 6.01B.................. | ad No 282, 2008 |
| am No 15, 2009; No 203, 2012; No 278, 2013; No 79, 2015 |
| ed C102 |
| am F2017L00321; F2020L00431 |
Subdivision 6.1.2 |
|
r. 6.02................... | am. 1995 No. 159; 1997 Nos. 117, 152 and 153 |
| rs. 1998 No. 175 |
r. 6.03................... | am. 1998 No. 175 |
r. 6.04................... | am. 1996 Nos. 57 and 344 |
| rep. 1998 No. 175 |
r. 6.04A.................. | ad. 1997 No. 117 |
| rep. 1998 No. 175 |
r. 6.06................... | am. 1994 No. 189; 1998 No. 175 |
Subdivision 6.1.3 |
|
r. 6.07................... | am. 1997 No. 117 |
| rs. 1998 No. 175 |
| am. 1999 No. 14 |
r. 6.08................... | am. 1994 No. 189; 1997 No. 117 |
| rs. 1998 No. 175 |
| am. 1999 No. 14; 2007 No. 74 |
r. 6.09................... | am. 1996 Nos. 57 and 344; 1997 No. 117 |
| rs. 1998 No. 175 |
r. 6.09A.................. | ad. 1997 No. 117 |
| rep. 1998 No. 175 |
Subdivision 6.1.4 |
|
r. 6.10................... | am. 1994 No. 189; 1997 Nos. 117 and 293; 1998 No. 175; 2004 No. 148; 2007 No. 74 |
r. 6.11................... | am. 1994 No. 189; 1997 Nos. 117 and 293; 1998 No. 175; 2004 No. 148; 2007 No. 74 |
r. 6.13................... | rs. 1994 No. 189 |
Subdivision 6.1.5 |
|
r. 6.14................... | am. 1998 No. 175 |
r. 6.15................... | rs. 2005 No. 334 |
r. 6.15A.................. | ad. 1998 No. 83 |
| am. 2000 No. 281; 2005 No. 333; 2007 No. 204 |
r. 6.16................... | am. 1997 No. 117; 1998 Nos. 83 and 175 |
r. 6.16A.................. | ad. 1998 No. 175 |
Division 6.2 |
|
r. 6.17................... | am. 1995 No. 159; 2001 No. 353; 2002 No. 21; 2003 No. 251; 2004 No. 153; 2005 Nos. 332 and 334; 2011 No. 146 |
r. 6.17A.................. | ad. 1999 No. 115 |
| am. 2001 No. 353; 2004 No. 153 |
r 6.17AA................. | ad No 353, 2002 |
| am F2021L01893 |
r. 6.17B.................. | ad. 1999 No. 115 |
r. 6.17C.................. | ad. 2007 No. 74 |
r 6.17D.................. | ad Act No 22, 2020 |
Division 6.3 |
|
Subdivision 6.3.1 |
|
r 6.18................... | am No 175, 1998; No 74, 2007; No 282, 2008 |
r 6.19................... | am No 175, 1998; No 74, 2007; No 282, 2008 |
r 6.19A.................. | ad 1997 No 152 |
| am 1997 No 309; 1998 No 193; 1999 No 239; F2018L00676 |
r 6.19B.................. | ad Act No 22, 2020 |
| am F2020L00431; F2020L00532; F2020L01133; F2020L01610 |
r. 6.20................... | am. 1994 No. 189; 2007 No. 74 |
r 6.20A.................. | ad No 91, 2002 |
| am No 42, 2003; No 251, 2003; No 74, 2007; No 282, 2008; No 15, 2009; F2017L00321 |
r 6.20B.................. | ad No 91, 2002 |
| am No 42, 2003; No 251, 2003; No 74, 2007; No 282, 2008; No 15, 2009; F2017L00321 |
r 6.20C.................. | ad No 282, 2008 |
| am No 15, 2009; F2021L00412 |
r 6.21................... | am No 189, 1994; No 117, 1997; No 83, 1998; No 175, 1998; No 14, 1999; No 150, 2002; No 148, 2004; No 349, 2004; No 74, 2007; F2017L00321; F2023L00846 |
r 6.22................... | am No 189, 1994; No 117, 1997; No 353, 2001; No 74, 2007; No 282, 2008; No 15, 2009; No 146, 2011; No 203, 2012; No 278, 2013; F2017L00321 |
r. 6.22A.................. | ad. 1994 No. 189 |
r. 6.22B.................. | ad. 1997 No. 117 |
| am. 1998 No. 193; 1999 No. 239 |
Subdivision 6.3.2 |
|
r. 6.23................... | am. 1998 No. 175; 2008 No. 282 |
r 6.24A.................. | ad No 91, 2002 |
| am No 42, 2003; No 74, 2007; No 282, 2008; No 15, 2009; F2017L00321 |
r 6.24B.................. | ad No 282, 2008 |
| am No 15, 2009; F2021L00412 |
r. 6.25................... | am. 1994 No. 189; 1997 No. 117; 1998 No. 83; 1999 No. 14; 2007 No. 74 |
r 6.26................... | am No 353, 2001; No 74, 2007; No 282, 2008; No 15, 2009; No 203, 2012; No 278, 2013; F2017L00321 |
r 6.27................... | rs No 74, 2007 |
| am No 282, 2008; No 203, 2012; No 278, 2013; F2017L00321 |
r. 6.27A.................. | ad. 1994 No. 189 |
Division 6.4 |
|
Division 6.4 heading......... | am 1995 No. 159 |
| rs. 2003 No. 251 |
r. 6.27B.................. | ad. 1997 No. 117 |
| am. 1998 No. 193; 1999 No. 239 |
r. 6.28................... | rs. 1995 No. 142 |
| am. 1997 No. 117; 1999 No. 14; 2002 No. 21; 2004 No. 113 |
r 6.29................... | rs No 142, 1995 |
| am No 159, 1995; No 117, 1997; No 14, 1999; No 21, 2002; No 113, 2004; No 26, 2013; F2016L00710; F2021L00412 |
Division 6.4A.............. | ad. 1995 No. 159 |
| rep. 1999 No. 14 |
r 6.29A, 6.29B............. | ad. 1995 No. 159 |
| rep. 1999 No. 14 |
Division 6.5 |
|
Division 6.5............... | rs. 2003 No. 251 |
r 6.30................... | am No 189, 1994; No 64, 1995 |
| rs No 251, 2003 |
| am No 153, 2004; No 142, 2005; No 14, 2013; F2018L01373 |
r. 6.31................... | ad. 2003 No. 251 |
| am. 2007 No. 74; No. 14, 2013 |
r. 6.32................... | ad. 2003 No. 251 |
| rs. No. 317, 2012 |
r 6.33................... | ad No 251, 2003 |
| am No 74, 2007 |
| rs No 14, 2013; No 317, 2012 |
| am F2018L01373 |
r. 6.33A.................. | ad. No. 14, 2013 |
| rs. No. 317, 2012 |
| am. No. 61, 2013 |
r. 6.33B.................. | ad. No. 317, 2012 |
r 6.33C.................. | ad No 317, 2012 |
| am F2018L01373 |
r 6.33D.................. | ad No 317, 2012 |
| am No 61, 2013; F2018L01373 |
r 6.33E.................. | ad No. 317, 2012 |
| am No 61, 2013; No 127, 2014; F2018L01373 |
r 6.34................... | ad No 251, 2003 |
| rs No. 74, 2007; No 14, 2013; No 317, 2012 |
| am No 61, 2013; F2018L01373 |
r. 6.34A.................. | ad. No. 317, 2012 |
| am No 127, 2014 |
r. 6.34B.................. | ad. No. 317, 2012 |
r. 6.34C.................. | ad. No. 317, 2012 |
r. 6.34D.................. | ad. No. 317, 2012 |
| am. No. 61, 2013 |
r 6.35................... | ad 2003 No 251 |
| am No 14, 2013; F2019L00539 |
r. 6.36................... | ad. 2003 No. 251 |
r. 6.37................... | ad. 2003 No. 251 |
r. 6.38................... | ad. 2003 No. 251 |
Division 6.6 |
|
Division 6.6............... | ad. 2003 No. 251 |
r. 6.39................... | ad. 2003 No. 251 |
Division 6.7 |
|
Division 6.7............... | ad. 2005 No. 334 |
r. 6.40................... | ad. 2005 No. 334 |
| am. 2006 No. 189; 2007 No. 74 |
| ed C121; C122 |
r. 6.41................... | ad. 2005 No. 334 |
| am. 2006 No. 189; 2007 Nos. 74 and 204 |
r. 6.42................... | ad. 2005 No. 334 |
| am. 2006 No. 189; 2007 No. 74 |
r 6.43................... | ad No 334, 2005 |
| am F2021L01893 |
r 6.44................... | ad No 334, 2005 |
| am No 189, 2006; No 74, 2007; F2021L01893 |
r. 6.45................... | ad. 2005 No. 334 |
| am. 2006 No. 189; 2007 No. 74; No. 14, 2013 |
r. 6.46................... | ad. 2005 No. 334 |
Division 6.8 |
|
Division 6.8............... | ad. 2011 No. 278 |
r. 6.47................... | ad. 2011 No. 278 |
r. 6.48................... | ad. 2011 No. 278 |
r. 6.49................... | ad. 2011 No. 278 |
r. 6.50................... | ad. 2011 No. 278 |
Part 6A |
|
Part 6A.................. | ad. No. 14, 2013 |
r. 6A.01.................. | ad. No. 14, 2013 |
r. 6A.02.................. | ad. No. 14, 2013 |
r. 6A.03.................. | ad. No. 14, 2013 |
| am. No. 317, 2012 |
Part 7 |
|
Division 7.1 |
|
Division 7.1 heading......... | ad. 2004 No. 84 |
r. 7.01................... | am. 2002 No. 150; 2004 Nos. 84 and 148; 2007 No. 74; F2022L00241 |
r. 7.02................... | rs. 1997 No. 117 |
| am. 2004 No. 84 |
r. 7.03................... | am. 2004 No. 84 |
r. 7.03A.................. | ad. 2004 No. 113 |
| am. 2004 No. 113 |
r 7.04................... | am No 432, 1994; No 117, 1997; No 293, 1997; No 353, 2001; No 150, 2002; No 12, 2004; No 148, 2004; No 74, 2007 |
| rs No 74, 2007 |
| am No 204, 2007; No 171, 2008; No 91, 2015; F2016L00518; F2017L00321; F2018L00210; F2018L01682; F2020L00645; F2022L00241; F2022L01286 |
r. 7.04A.................. | ad. 2007 No. 204 |
r 7.05................... | am No 432, 1994; No 117, 1997; No 293, 1997; No 150, 2002; No 12, 2004; No 148, 2004 |
| rs No 74, 2007 |
| am F2022L00241 |
Division 7.2 |
|
Division 7.2 heading......... | rs. No. 317, 2012 |
Division 7.2............... | ad. 2004 No. 84 |
r. 7.06................... | ad. 2004 No. 84 |
| am. 2007 No. 105 |
| rep. No. 317, 2012 |
Subdivision 7.2.1 |
|
Subdivision 7.2.1........... | ad. No. 317, 2012 |
r. 7.07................... | ad. 2004 No. 84 |
| am. 2007 No. 105 |
| rs. No. 317, 2012 |
r. 7.07AA................ | ad. No. 317, 2012 |
r. 7.07A.................. | ad. No. 317, 2012 |
r. 7.07B.................. | ad. No. 317, 2012 |
r. 7.07C.................. | ad. No. 317, 2012 |
r. 7.07D.................. | ad. No. 317, 2012 |
r. 7.07E.................. | ad. No. 317, 2012 |
| am No 127, 2014 |
r 7.07EA................. | ad No 211, 2014 |
r. 7.07F.................. | ad. No. 317, 2012 |
| am. No. 61, 2013 |
| rs No 211, 2014 |
r. 7.07G.................. | ad. No. 317, 2012 |
| am. No. 61, 2013 |
r 7.07H.................. | ad No 317, 2012 |
| am F2021L00199 |
Subdivision 7.2.2 |
|
Subdivision 7.2.2........... | ad. No. 317, 2012 |
r. 7.07J.................. | ad. No. 317, 2012 |
r 7.08................... | ad No 84, 2004 |
| rs No 105, 2007; No 317, 2012 |
| am F2021L00199 |
Division 7.3 |
|
r 7.09................... | ad No 105, 2007 |
| rs F2021L00199 |
r 7.10................... | ad No 105, 2007 |
| am F2021L00199 |
r 7.11................... | ad No 105, 2007 |
| rs F2021L00199 |
Part 7A |
|
Part 7A.................. | ad. 2001 No. 353 |
Division 7A.1 |
|
r 7A.01.................. | ad No 353, 2001 |
| am F2021L01893 |
r. 7A.01A................ | ad. 2004 No. 153 |
r. 7A.02.................. | ad. 2001 No. 353 |
r. 7A.03.................. | ad. 2001 No. 353 |
| am. 2002 No. 353 |
Division 7A.1A |
|
Division 7A.1A heading....... | rs. 2004 No. 153 |
r. 7A.03A................ | ad. 2002 No. 353 |
| am. 2004 Nos. 148 and 153; Act No. 84, 2013; No 127, 2014 |
r 7A.03B................. | ad No 353, 2002 |
| am No 148, 2004; No 153, 2004; No 332, 2005; Act No 84, 2013; F2021L01893 |
r. 7A.03C................ | ad. 2002 No. 353 |
r. 7A.03D................ | ad. 2002 No. 353 |
r. 7A.03E................. | ad. 2002 No. 353 |
| am. 2004 No. 148 |
| rs. 2004 No. 153 |
| am. Act No. 84, 2013 |
r. 7A.03F................. | ad. 2002 No. 353 |
r 7A.03G................. | ad No 353, 2002 |
| am No 153, 2004; F2021L00412; F2021L00853 |
r 7A.03H................. | ad No 353, 2002 |
| am No 153, 2004; No 332, 2005; F2021L00412 |
r. 7A.03I................. | ad. 2002 No. 353 |
| am. 2004 No. 153 |
r. 7A.03J................. | ad. 2002 No. 353 |
| am. No. 14, 2013 |
r. 7A.03K................ | ad. 2002 No. 353 |
| am. No. 14, 2013 |
Division 7A.2 |
|
r. 7A.04.................. | ad. 2001 No. 353 |
| am. 2002 No. 353; 2004 Nos. 148 and 153; Act No. 84, 2013; No 127, 2014 |
r. 7A.05.................. | ad. 2001 No. 353 |
r. 7A.06.................. | ad. 2001 No. 353 |
r. 7A.07.................. | ad. 2001 No. 353 |
| am. 2002 No. 353; 2004 Nos. 148 and 153; Act No. 84, 2013 |
r. 7A.08.................. | ad. 2001 No. 353 |
r 7A.09.................. | ad No 353, 2001 |
| am No 353, 2002; No 153, 2004; F2021L00412; F2021L00853 |
r 7A.10.................. | ad No 353, 2001 |
| am No 153, 2004; F2021L00412 |
r 7A.11.................. | ad No 353, 2001 |
| am No 353, 2002; No 148, 2004; No 153, 2004; F2021L00412; F2021L01893 |
r 7A.12.................. | ad No 353, 2001 |
| am No 353, 2002; No 153, 2004; No 14, 2013; F2021L00412 |
r 7A.13.................. | ad No 353, 2001 |
| am No 353, 2002; No 148, 2004; No 153, 2004; No 14, 2013; F2021L01893 |
Division 7A.3 |
|
r. 7A.14.................. | ad. 2001 No. 353 |
| am. 2002 No. 353; 2004 No. 153; 2007 No. 74 |
r. 7A.15.................. | ad. 2001 No. 353 |
| rep. 2004 No. 153 |
r 7A.16.................. | ad No 353, 2001 |
| am No 353, 2002; No 148, 2004; No 153, 2004; No 14, 2013; Act No 84, 2013; F2021L00412 |
r 7A.17.................. | ad No 353, 2001 |
| am No 353, 2002; No 148, 2004; No 153, 2004; Act No 84, 2013; F2021L00412; F2021L00853 |
r 7A.18.................. | ad No 353, 2001 |
| am No 353, 2002; No 148, 2004; No 153, 2004; Act No 84, 2013; F2021L00412; F2021L00853 |
Division 7A.4 |
|
r. 7A.19.................. | ad. 2002 No. 353 |
r. 7A.20.................. | ad. 2002 No. 353 |
r. 7A.21.................. | ad. 2002 No. 353 |
r. 7A.22.................. | ad. 2002 No. 353 |
Part 8 |
|
r. 8.01................... | am. 1998 No. 108; 2007 No. 343 |
r. 8.01A.................. | ad. 1996 No. 44 |
| am. 1999 No. 239 |
| rs. 2003 No. 170 |
| rep. 2007 No. 343 |
r. 8.02................... | am. 2007 No. 343 |
r. 8.02A.................. | ad. 2007 No. 343 |
| rs. 2008 No. 134; No. 155, 2013 |
r. 8.02B.................. | ad. 2012 No. 183 |
r. 8.03................... | rs. 1995 No. 430 |
| am. 1999 Nos. 31 and 239; 2001 No. 37; 2002 No. 200; 2007 No. 343; 2008 No. 134 |
| rs. No. 155, 2013 |
r. 8.04................... | ad. 2007 No. 343 |
| rep. No. 155, 2013 |
Part 9 |
|
Division 9.2 |
|
r 9.02A.................. | ad No 353, 2001 |
r 9.03................... | am No 155, 2013 |
r 9.04................... | am F2023L00990 |
Division 9.2A |
|
Division 9.2A.............. | ad. 2004 No. 84 |
r. 9.04A.................. | ad. 2004 No. 84 |
r. 9.04B.................. | ad. 2004 No. 84 |
r. 9.04C.................. | ad. 2004 No. 84 |
r. 9.04D.................. | ad. 2004 No. 84 |
Division 9.2B |
|
Division 9.2B.............. | ad. 2004 No. 84 |
r. 9.04E.................. | ad. 2004 No. 84 |
| am. 2004 No. 148; 2007 No. 74 |
r. 9.04F.................. | ad. 2004 No. 84 |
r. 9.04G.................. | ad. 2004 No. 84 |
r. 9.04H.................. | ad. 2004 No. 84 |
r. 9.04I.................. | ad. 2004 No. 84 |
| am. 2004 No. 155; 2005 No. 143 |
Division 9.3 |
|
r. 9.05................... | am. 2009 No. 295 |
r. 9.06................... | am. 2004 No. 113; No. 155, 2013 |
r. 9.08................... | am. No. 155, 2013 |
r. 9.09................... | am. 2004 No. 113; No. 155, 2013 |
r. 9.10................... | am. No. 155, 2013 |
r. 9.11................... | am. No. 155, 2013 |
r. 9.12................... | am. No. 155, 2013 |
r. 9.13................... | am. No. 155, 2013 |
r. 9.15................... | am. 2001 No. 353 |
r. 9.16................... | am. No. 155, 2013 |
r. 9.17................... | am. No. 155, 2013 |
r. 9.18................... | am. No. 155, 2013 |
r. 9.19................... | am. 1998 No. 193; 1999 No. 239; No. 155, 2013 |
Division 9.4 |
|
r. 9.23................... | am. 1998 No. 193; 1999 No. 239; No. 155, 2013 |
r. 9.24................... | am. 1998 No. 193; 1999 No. 239; No. 155, 2013 |
Division 9.5 |
|
Division 9.5 heading......... | rs. No. 155, 2013 |
r. 9.26................... | rs. No. 155, 2013 |
r. 9.27................... | am. 1994 No. 189; 2001 No. 353; No. 155, 2013 |
r. 9.28................... | rs. No. 155, 2013 |
r. 9.29................... | am. 2004 No. 113 |
| rs. No. 155, 2013 |
r. 9.29A.................. | ad. No. 155, 2013 |
r. 9.30................... | rs. No. 155, 2013 |
r. 9.31................... | rs. No. 155, 2013 |
r. 9.32................... | rep. No. 155, 2013 |
r. 9.33................... | rep. No. 155, 2013 |
Division 9.6 |
|
r. 9.35................... | am. 2001 No. 353; No. 155, 2013 |
r. 9.36................... | am. 1994 No. 189 |
r. 9.38................... | am. No. 155, 2013 |
r. 9.39................... | am. No. 155, 2013 |
Division 9.7 |
|
r. 9.41................... | am. No. 155, 2013 |
r. 9.43................... | am. 1998 No. 193; 1999 No. 239 |
r. 9.44................... | am. 1998 No. 193; 1999 No. 239; No. 155, 2013 |
Part 9AA |
|
Part 9AA heading (prev....... | renum |
Part 9A (first occurring)....... | ad. No. 26, 2013 |
r. 9.46................... | ad. No. 26, 2013 |
r. 9.46A.................. | ad. No. 155, 2013 |
r. 9.47................... | ad. No. 155, 2013 |
r. 9.48................... | ad. No. 155, 2013 |
r. 9.49................... | ad. No. 26, 2013 |
r 9.50................... | ad F2019L00539 |
r 9.51................... | ad F2019L00539 |
Part 9AB |
|
Part 9AB................. | ad F2021L01077 |
Division 9AB.1 |
|
r 9AB.1.................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.2.................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.3.................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.4.................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.4A................ | ad F2023L01063 |
r 9AB.5.................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.5A................ | ad F2023L01063 |
r 9AB.6.................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.7.................. | ad F2021L01077 |
Division 9AB.2 |
|
r 9AB.8.................. | ad F2021L01077 |
r 9AB.9.................. | ad F2021L01077 |
r 9AB.10................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.11................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.12................. | ad F2021L01077 |
| am F2023L01063 |
| ed C144 |
r 9AB.13................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.14................. | ad F2021L01077 |
| am F2023L01063 |
| ed C144 |
r 9AB.15................. | ad F2021L01077 |
r 9AB.16................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.17................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.18................. | ad F2021L01077 |
r 9AB.19................. | ad F2021L01077 |
r 9AB.20................. | ad F2021L01077 |
Division 9AB.3 |
|
r 9AB.21................. | ad F2021L01077 |
r 9AB.22................. | ad F2021L01077 |
r 9AB.23................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.24................. | ad F2021L01077 |
| am F2023L01063 |
r 9AB.25................. | ad F2021L01077 |
Part 9A |
|
Part 9A (second occurring)..... | ad 2012 No 330 |
r 9A.01.................. | ad 2012 No 330 |
r 9A.02.................. | ad 2012 No 330 |
r 9A.03.................. | ad 2012 No 330 |
r 9A.04.................. | ad 2012 No 330 |
r 9A.05.................. | ad 2012 No 330 |
r 9A.06.................. | ad 2012 No 330 |
| am F2020L01610 |
r 9A.07.................. | ad 2012 No 330 |
| am F2018L00965 |
Part 10 |
|
Part 10 heading............. | rs. 1995 No. 159; No. 155, 2013 |
r. 10.01.................. | rs. 1995 No. 159 |
| am. 1998 No. 193 |
| rs. No. 155, 2013 |
r. 10.02.................. | rep. 1995 No. 64 |
| ad. 1995 No. 159 |
| rs. No. 155, 2013 |
r 10.03.................. | rs No 159, 1995 |
| am No 353, 2001 |
| rs No 155, 2013 |
| rep F2021L00412 |
r. 10.04.................. | rep. 1995 No. 159 |
r. 10.04A................. | ad. 1994 No. 432 |
| rep. 1995 No. 159 |
r. 10.05.................. | rep. 1995 No. 64 |
r. 10.06.................. | rs. 1995 No. 64 |
| am. 1995 No. 159; 1997 No. 117; 2004 No. 113; 2005 No. 218; No. 86, 2013 |
| rep. No. 155, 2013 |
r. 10.07.................. | ad. 2004 No. 113 |
| am. 2004 No. 113; 2005 No. 218 |
| rep. No. 155, 2013 |
Part 11 |
|
Part 11 heading............. | am. 1998 No. 193 |
r. 11.01.................. | am. 1998 No. 193 |
r. 11.02.................. | am. 1998 Nos. 193 and 240; 1999 Nos. 31 and 239 |
| rep. 2003 No. 170 |
r 11.02A................. | ad No 239, 1999 |
| rep F2022L01627 |
r. 11.03.................. | am. 1998 No. 193; 1999 No. 239 |
r. 11.04.................. | am. 1999 No. 239; 2007 No. 343 |
r. 11.05.................. | am. 2007 No. 343 |
r. 11.06.................. | am. 2007 No. 343 |
r. 11.06A................. | ad. 1999 No. 239 |
r. 11.07.................. | am. 1998 No. 193; 1999 No. 239; 2007 Nos. 74 and 343 |
| rs. No. 155, 2013 |
r. 11.07AA................ | ad. 2007 No. 74 |
| rs. No. 155, 2013 |
r. 11.07A................. | ad. 1999 No. 239 |
| am. 2007 Nos. 74 and 343 |
r. 11.08.................. | rs. 1995 No. 64 |
| am. 1995 Nos. 159 and 384; 1998 No. 193 |
| rep. 1999 No. 317 |
| ad. No. 155, 2013 |
Part 11A |
|
Part 11A................. | ad. 2004 No. 113 |
| rs. No. 155, 2013 |
r. 11A.01................. | ad. 2004 No. 113 |
| rs. No. 155, 2013 |
r. 11A.02................. | ad. 2004 No. 113 |
| am. 2007 No. 343 |
| rs. No. 155, 2013 |
r. 11A.03................. | ad. 2004 No. 113 |
| am. 2007 No. 343 |
| rs. No. 155, 2013 |
r. 11A.04................. | ad. 2004 No. 113 |
| am. 2007 No. 343 |
| rs. No. 155, 2013 |
r. 11A.05................. | ad. No. 155, 2013 |
r. 11A.06................. | ad. No. 155, 2013 |
Part 12 |
|
r. 12.01.................. | am. 1994 No. 432; 1996 No. 344; 1998 No. 193; 2007 No. 74 |
r. 12.05.................. | am. 1998 No. 193; No. 155, 2013 |
r. 12.06.................. | am. 1998 No. 193; No. 155, 2013 |
r. 12.07.................. | am. No. 155, 2013 |
r. 12.08.................. | am. 1994 No. 432 |
| rs. 1995 No. 430 |
| am. 1998 No. 193 |
r. 12.10.................. | am. 2007 No. 74 |
r. 12.11.................. | am. 1994 No. 432; 1998 No. 193; 2007 No. 74; No. 155, 2013 |
r. 12.12.................. | am. 1998 No. 193; 2007 No. 74 |
r. 12.13.................. | am. 1998 No. 193; 2007 No. 74 |
r. 12.14.................. | am. 1998 No. 193 |
r. 12.15.................. | am. 1998 No. 193; 2007 No. 74; No. 155, 2013 |
rr. 12.16-12.18............. | rep. 1996 No. 344 |
r 12.19.................. | am No 155, 2013 (md) |
Part 12A |
|
Part 12A................. | ad No 105, 2013 |
Division 1 |
|
r 12A.01................. | ad No 105, 2013 |
| am F2021L01616 |
r 12A.02................. | ad No 105, 2013 |
| am F2021L01616 |
r 12A.03................. | ad No 105, 2013 |
Division 2 |
|
r 12A.04................. | ad No 105, 2013 |
r 12A.05................. | ad No 105, 2013 |
r 12A.06................. | ad No 105, 2013 |
r 12A.07................. | ad No 105, 2013 |
r 12A.08................. | ad No 105, 2013 |
| am F2017L00321 |
Division 3 |
|
r 12A.09................. | ad No 105, 2013 |
r 12A.10................. | ad No 105, 2013 |
| am No 127, 2014 |
Division 4 |
|
r 12A.11................. | ad No 105, 2013 |
r 12A.12................. | ad No 105, 2013 |
Part 13 |
|
Division 13.1.............. | rep. 2007 No. 343 |
Subdivision 13.1.1 heading..... | rs. 1994 No. 189 |
| rep. 2007 No. 343 |
r. 13.01.................. | am. 1994 No. 189 |
| rep. 2007 No. 343 |
Subdivision 13.1.1A heading.... | ad. 1994 No. 189 |
| rep. 2007 No. 343 |
Subdivision 13.1.2........... | rep. 1997 No. 117 |
r. 13.02.................. | rep. 2007 No. 343 |
r. 13.03.................. | rep. 2007 No. 343 |
r. 13.04.................. | rep. 1997 No. 117 |
Subdivision 13.1.3........... | ad. 1994 No. 189 |
| rep. 2007 No. 343 |
r. 13.05.................. | ad. 1994 No. 189 |
| rep. 2007 No. 343 |
Subdivision 13.1.4........... | ad. 1994 No. 189 |
| rep. 2007 No. 343 |
r. 13.06.................. | ad. 1994 No. 189 |
| rep. 2007 No. 343 |
r. 13.07.................. | ad. 1994 No. 189 |
| am. 2002 No. 21 |
| rep. 2007 No. 343 |
r. 13.08.................. | ad. 1994 No. 189 |
| rep. 2007 No. 343 |
r. 13.09.................. | ad. 1994 No. 189 |
| am. 1998 No. 193 |
| rep. 2007 No. 343 |
r. 13.10.................. | ad. 1994 No. 189 |
| rep. 2007 No. 343 |
Division 13.1A |
|
Division 13.1A............. | ad. 1999 No. 239 |
r. 13.10A................. | ad. 1999 No. 239 |
r. 13.10B................. | ad. 1999 No. 239 |
r. 13.10C................. | ad. 1999 No. 239 |
r. 13.10D................. | ad. 1999 No. 239 |
Division 13.2 |
|
r. 13.11.................. | am. 1994 Nos. 189 and 432 |
r. 13.13.................. | am. 1994 No. 189; 2001 No. 353; 2009 No. 295 |
r. 13.14.................. | am. 1998 No. 83 |
r 13.15A................. | ad No 83, 1998 |
| am No 21, 2002; No 113, 2004; F2016L00724; F2023L01458 |
r. 13.16.................. | am. 1994 No. 189; 1995 No. 158; 1997 No. 221; 1998 No. 193; 1999 No. 239; 2001 No. 353; 2002 No. 353; 2004 No. 12; 2005 No. 332; 2008 No. 282; 2009 No. 15 |
r. 13.17.................. | rs. 1994 No. 189 |
| am. 1994 No. 432; 1998 No. 193; 1999 No. 115; 2007 No. 343 |
r. 13.17A................. | ad. 1994 No. 189 |
| am. 1994 No. 432; 1998 No. 193; 1999 No. 115; 2002 No. 150; 2007 No. 343 |
r. 13.17AA................ | ad. 1994 No. 432 |
| am. 1998 No. 193; 2007 No. 343 |
r 13.17B................. | ad No 189, 1994 |
| rep F2018L00515 |
r. 13.17C................. | ad. 1995 No. 159 |
r 13.17D................. | ad F2019L00537 |
| am F2023L01458 |
Division 13.3 |
|
r. 13.18AA................ | ad. 2011 No. 130 |
| (9) exp 1 July 2016 (r 13.18AA(10)) |
r 13.18A................. | ad No 34, 2005 |
| am F2021L01076 |
r. 13.19.................. | am. Act No. 169, 1995 |
r. 13.19A................. | ad. 2008 No. 171 |
| rep No 91, 2015 |
r 13.22A, 13.22B........... | ad. 1997 No. 243 |
| rep. 1998 No. 193 |
r. 13.22C................. | ad. 1997 No. 243 |
| am. 1998 No. 76 |
| rep. 1998 No. 193 |
Division 13.3A |
|
Division 13.3A............. | ad. 2000 No. 151 |
r. 13.22A................. | ad. 2000 No. 151 |
r. 13.22B................. | ad. 2000 No. 151 |
r 13.22C................. | ad No 151, 2000 |
| am F2021L00853 |
r 13.22D................. | ad No 151, 2000 |
| am F2021L00853 |
Division 13.4.............. | rep LA s 48C |
r 13.23.................. | rep LA s 48C |
Division 13.5 |
|
Division 13.5.............. | ad. 1996 No. 344 |
r 13.24.................. | ad No 344, 1996 |
| am No 193, 1998 ; F2024L01299 |
r. 13.25.................. | ad. 1996 No. 344 |
| am. 1997 No. 117; 1998 No. 193 |
r 13.26.................. | ad No 344, 1996 |
| am No 193, 1998; F2024L01299 |
Part 14 |
|
Part 14.................. | ad. 2012 No. 330 |
Division 14.1 |
|
r. 14.01.................. | ad. 2012 No. 330 |
r. 14.02.................. | ad. 2012 No. 330 |
Division 14.2 |
|
Division 14.2.............. | ad. No. 14, 2013 |
r. 14.03.................. | ad. No. 14, 2013 |
Division 14.3 |
|
Division 14.3.............. | ad No 278, 2013 |
r 14.04.................. | ad No 278, 2013 |
Division 14.4 |
|
Division 14.4.............. | ad No 127, 2014 |
r 14.05.................. | ad No 127, 2014 |
Division 14.5 |
|
Division 14.5.............. | ad No 211, 2014 |
r 14.06.................. | ad No 211, 2014 |
Division 14.6 |
|
Division 14.6.............. | ad No 79, 2015 |
r 14.07.................. | ad No 79, 2015 |
Division 14.7 |
|
Division 14.7.............. | ad F2016L00156 |
r 14.08.................. | ad F2016L00156 |
Division 14.8 |
|
Division 14.8.............. | ad F2016L00518 |
r 14.09.................. | ad F2016L00518 |
Division 14.9 |
|
Division 14.9.............. | ad F2016L00710 |
r 14.10.................. | ad F2016L00710 |
Division 14.11 |
|
Division 14.11............. | ad F2016L00724 |
r 14.12.................. | ad F2016L00724 |
Division 14.13 |
|
Division 14.13............. | ad F2017L00321 |
r 14.13.................. | ad F2017L00321 |
Division 14.14 |
|
Division 14.14............. | ad F2017L00704 |
r 14.14.................. | ad F2017L00704 |
Division 14.15 |
|
Division 14.15............. | ad F2018L00515 |
r 14.15.................. | ad F2018L00515 |
r 14.16.................. | ad F2018L00515 |
Division 14.16 |
|
Division 14.16............. | ad F2018L00676 |
r 14.16 (second occurring)..... | ad F2018L00676 |
| ed C107; C110 |
| renum |
| ed C142 |
r 14.16A (prev r 14.16 second |
|
Division 14.17 |
|
Division 14.17............. | ad F2018L01373 |
r 14.17.................. | ad F2018L01373 |
| am F2019L01042 |
Division 14.18 |
|
Division 14.18............. | ad F2018L01682 |
r 14.18.................. | ad F2018L01682 |
Division 14.19 |
|
Division 14.19............. | ad F2019L00539 |
r 14.19.................. | ad F2019L00539 |
Division 14.20 |
|
Division 14.20............. | ad F2019L00537 |
r 14.20.................. | ad F2019L00537 |
Division 14.21 |
|
Division 14.21............. | ad F2019L01641 |
r 14.21.................. | ad F2019L01641 |
Division 14.22 |
|
Division 14.22............. | ad F2020L00645 |
r 14.22.................. | ad F2020L00645 |
Division 14.23 |
|
Division 14.23............. | ad F2021L00412 |
r 14.23.................. | ad F2021L00412 |
Division 14.25 |
|
Division 14.25............. | ad F2020L01610 |
r 14.26.................. | ad F2020L01610 |
Division 14.26 |
|
Division 14.26............. | ad F2021L00199 |
r 14.27.................. | ad F2021L00199 |
Division 14.27 |
|
Division 14.27............. | ad F2021L01077 |
r 14.28.................. | ad F2021L01077 |
| am F2022L01046; F2023L01063 |
Division 14.29 |
|
Division 14.29............. | ad F2021L01076 |
r 14.30.................. | ad F2021L01076 |
r 14.31.................. | ad F2021L01076 |
Division 14.30 |
|
Division 14.30............. | ad F2022L00241 |
r 14.32.................. | ad F2022L00241 |
Division 14.31............. | ad F2021L01801 (disallowed); F2022L01162 (disallowed) |
r 14.33.................. | ad F2021L01801 (disallowed); F2022L01162 (disallowed) |
Division 14.32 |
|
Division 14.32............. | ad F2022L01286 |
r 14.34.................. | ad F2022L01286 |
Division 14.33 |
|
Division 14.33............. | ad F2023L00846 |
r 14.35.................. | ad F2023L00846 |
Division 14.34 |
|
Division 14.34............. | ad F2023L01063 |
r 14.36.................. | ad F2023L01063 |
Division 14.35 |
|
Division 14.35............. | ad F2024L00473 |
r 14.37.................. | ad F2024L00473 |
Schedule 1AAA |
|
Schedule 1AAA............ | ad. 1995 No. 430 |
| am. 2007 No. 74; 2009 No. 389; 2012 No. 330; No. 152, 2013 |
Schedule 1AA |
|
Schedule 1AA............. | ad. 1995 No. 240 |
| am. 1996 No. 122; 1998 No. 83; 2002 No. 150; 2007 Nos. 105 and 331; 2009 No. 295; 2011 No. 146; No 278, 2013; F2016L00710; F2021L01204 |
Schedule 1A |
|
Schedule 1A heading......... | rs. No 333, 2005 |
Schedule 1A.............. | ad No 189, 1994 |
| am No 171, 2003; No 333, 2005; No 46, 2009; No 106, 2009; No 237, 2010; No 83; 2011; No 2, 2012; Act No 22, 2020; F2021L00833; F2022L00498 |
Schedule 1AAB |
|
Schedule 1AAB............ | ad No 333, 2005 |
| am No 46, 2009; No 106, 2009; No 237, 2010; No 83, 2011; No 2, 2012; Act No 22, 2020; F2021L00833; F2022L00498 |
Schedule 1B |
|
Schedule 1B............... | ad. 1994 No. 189 |
| am. 1995 No. 158; 1998 No. 193; 1999 No. 239 |
| ed C102 |
Schedule 1 |
|
Schedule 1 heading.......... | rs No 74, 2007; No 9, 2008 |
Schedule 1................ | am No 189, 1994; No 152, 1997; No 153, 1997; No 343, 1997; No 415, 1997; No 193, 1998; No 239, 1999; No 91, 2002; No 56, 2005; No 74, 2007; No 9, 2008; No 282, 2008; No 15, 2009; No 203, 2012; No 105, 2013; No 278, 2013; No 79, 2015; F2017L00321; F2017L00704; F2018L00676; Act No 22, 2020; F2021L00412 |
Schedule 1A.............. | ad No 91, 2002 |
| renum No 200, 2002 |
Schedule 1AB (prev......... | am No 334, 2005 |
Schedule 2 |
|
Schedule 2 heading.......... | am. 1995 No. 159 |
Schedule 2................ | am. 1994 No. 189; 1997 No. 293; 2005 No. 218 |
| ed C102 |
Schedule 2A |
|
Schedule 2A heading......... | rs No 14, 2013; No 317, 2012 |
| rep F2018L01373 |
| ad F2021L01077 |
| rs F2023L01063 |
Schedule 2A.............. | ad No 74, 2007 |
| rs No 317, 2012 |
| rep F2018L01373 |
| ad F2021L01077 |
| rs F2023L01063 |
Schedule 2B............... | ad No 317, 2012 |
| rep F2018L01373 |
Schedule 3 |
|
Schedule 3................ | am. 1998 No. 193; 1999 No. 239 |
Schedule 4 |
|
Schedule 4................ | ad. 2002 No. 21 |
| am. 2011 No. 193 |
| rs F2016L00724 |
| am F2016L01657 |
Schedule 5................ | ad. 2004 No. 113 |
| rep. 2004 No. 113 |
Schedule 6 |
|
Schedule 6................ | ad No 148, 2004 |
| am No 333, 2005; No 46, 2009; No 106, 2009; No 237, 2010; No 83, 2011; No 2, 2012; Act No 22, 2020; F2021L00833; F2022L00498 |
Schedule 7 |
|
Schedule 7................ | ad No 74, 2007 |
| am No 46, 2009; No 106, 2009; No 237, 2010; No 83, 2011; No 2, 2012; Act No 22, 2020; F2021L00833; F2022L00498 |