SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994

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.

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 Legislation 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 series page on the Legislation 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.

For more information about any editorial changes made in this compilation, see the endnotes.

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 series page on the Legislation Register for the compiled law.

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

1.01....................... Name of Regulations.......................................................... 1

1.03....................... Interpretation....................................................................... 1

1.03A.................... Lost member..................................................................... 10

1.03AA................. Defined benefit interest..................................................... 11

1.03AAA.............. Defined benefit fund......................................................... 12

1.03AB.................. Meaning of growth phase................................................. 12

1.03C..................... Meaning of permanent incapacity.................................... 13

1.04....................... Prescribed matters (Act, s 10)........................................... 13

1.04AAAA........... Interdependency relationships (Act s 10A)....................... 16

1.04AAA.............. Modified meaning of member (Act s 15B)....................... 17

1.04AA................. Self managed superannuation funds--persons not taken to be employees (Act s 17A(8)).......................................................................................... 18

Part 1A--Annuities and pensions 19

Division 1A.1 19

1.05A.................... Interpretation..................................................................... 19

1.05....................... Meaning of annuity (Act, s 10)......................................... 19

1.06....................... Meaning of pension (Act, s 10)........................................ 33

1.06A.................... Standards for certain innovative superannuation income streams 46

1.06B..................... Maximum commutation amount for certain innovative superannuation income streams.......................................................................................... 48

1.07....................... Periods when beneficiary may not receive benefits........... 49

1.07A.................... Commutation of allocated annuities and pensions............. 49

1.07B..................... Commutation of other annuities and pensions.................. 50

1.07C..................... Commutation of market linked income stream.................. 51

1.07D.................... Commutation of superannuation income stream............... 53

Division 1A.2--Operating standards 54

1.08....................... Restriction on factors for converting pensions.................. 54

Part 2--Information for certain parties 55

Division 2.1--Introductory 55

2.01....................... Interpretation..................................................................... 55

2.02....................... Scope and application of this Part..................................... 55

2.03....................... Duties and requirements arising under this Part................ 56

2.04....................... Reasonable efforts are sufficient....................................... 56

2.05....................... Charges for information requested.................................... 56

Division 2.2--Information in connection with annual members' meetings 57

2.08....................... Interpretation..................................................................... 57

2.09....................... Application....................................................................... 57

2.10....................... Information to be included with notice.............................. 57

2.11....................... How notice is to be given................................................. 59

Division 2.4--Information to be given for each reporting period 61

Subdivision 2.4.1--Preliminary 61

2.17....................... Interpretation..................................................................... 61

2.18....................... Application....................................................................... 61

Subdivision 2.4.3--Derivatives charge ratio 61

2.29....................... Specific requirements in particular cases........................... 61

Division 2.5--Information on request 63

2.30....................... Application....................................................................... 63

2.31....................... Documents may be made available for inspection............. 63

2.32....................... Time for compliance......................................................... 63

2.33....................... Specific requirements........................................................ 63

Division 2.5A--Information about superannuation interest subject to payment split 64

2.36B..................... Application....................................................................... 64

2.36C..................... Information to be provided by trustee when interest becomes subject to payment split.......................................................................................... 64

2.36D.................... Other information to be provided by trustee..................... 65

2.36E..................... Other information to be given by trustee--adverse effects on benefits 66

Division 2.6--Remuneration of executive officers and individual trustees 67

2.37....................... Prescribed details.............................................................. 67

2.38....................... Obligation to make information publicly available--RSE licensee of registrable superannuation entity........................................................ 72

Part 3--Matters prescribed or specified in relation to public offer entities 74

3.01....................... Public offer superannuation fund--member of a prescribed class 74

3.04....................... Section 54 of the Act--prescribed percentages................. 75

3.04A.................... Removal of trustee of public offer entity--s 60A(2) of the Act 75

3.05....................... Policy committees--sections 91, 92 and 93 of the Act..... 76

3.06....................... Policy committees--functions (paragraphs 91(3)(b), 92(3)(b) and 93(3)(b) of the Act).......................................................................................... 77

3.07....................... Definition of policy committee in section 10 of the Act--matters specified for purposes of paragraph (a)..................................................................... 78

3.08....................... Policy committees--duties of trustee................................ 78

3.09....................... Dissolution of policy committees...................................... 78

3.10....................... Commission and brokerage.............................................. 79

3.11....................... Payment by trustee of a public offer entity of commission or brokerage 79

Part 3A--Matters prescribed or specified in relation to licensing of trustees and of groups of individual trustees 81

Division 3A.1--Classes of RSE licences 81

3A.01.................... Public offer entity licences................................................ 81

3A.02.................... Non-public offer entity licences........................................ 81

3A.03.................... Extended public offer entity licences................................. 81

3A.03A................. Acting trustee licences...................................................... 81

Division 3A.3--Applying for RSE licences 83

3A.05.................... Definitions........................................................................ 83

3A.06.................... Application fees................................................................ 83

Part 3B--Superannuation data and payment matters 86

3B.01..................... Definitions........................................................................ 86

3B.02..................... Prescribed eligible superannuation entity for register........ 86

3B.03..................... Information to be given for register.................................. 86

Part 4--Management and trusteeship of superannuation entities 88

Division 4.1--Prescribed matters 88

4.01A.................... Covenants in governing rules of superannuation entity--trustee's determination and benchmarks....................................................................... 88

4.01....................... Covenants in governing rules of superannuation entity--prescribed information and documents......................................................................... 88

4.02....................... Covenants in governing rules of self managed superannuation fund--beneficiary investment choice................................................................................ 88

4.02A.................... Trustee subject to direction--registrable superannuation entity other than regulated superannuation fund with no more than 6 members......... 89

4.02AA................. Operating standard--direction on investment option to trustee of regulated superannuation fund with no more than 6 members.................................. 90

4.03....................... Trustee of employer-sponsored fund--prescribed direction by employer-sponsor or associate of employer sponsor......................................................... 91

4.04....................... Governing rules of a superannuation entity--prescribed exercise of discretion by non-trustee.......................................................................................... 92

4.05....................... Governing rules of a superannuation entity--prescribed circumstances of amendment.......................................................................................... 93

4.06....................... Removal of member representatives--prescribed circumstances 93

4.07....................... Removal of independent trustee or independent member--prescribed circumstances.......................................................................................... 94

Division 4.2--Operating standards 95

4.07C..................... Definitions........................................................................ 95

4.07D.................... Operating standard--permitted types of insurance........... 95

4.07E..................... Operating standard--self-insurance.................................. 95

4.08....................... Operating standard--voting rule where equal representation applies 97

4.08A.................... Operating standard--member representation for certain regulated superannuation funds where a declaration under subsection 18(7) of the Act applies 97

4.09....................... Operating standard--investment strategy......................... 98

4.09A.................... Operating standard--money and other assets to be kept separate (self managed superannuation funds)...................................................... 99

4.10....................... Operating standard--investment by non-complying superannuation funds 99

4.10A.................... Operating standard--ownership of units in a PST........... 99

4.11....................... Operating standard--investment by non-complying approved deposit funds 99

4.11A.................... Operating standard--acceptance of deposits by an approved deposit fund 100

4.12....................... Operating standard--acceptance by regulated superannuation and approved deposit funds of rollovers and transfers.................................................... 100

4.13....................... Operating standard--lending to members of an approved deposit fund 100

Part 5--Benefit protection standards 102

Division 5.1--Preliminary 102

5.01....................... Interpretation................................................................... 102

5.01A.................... Operating standards--determination of costs and investment return 105

5.01B..................... Trustee may provide greater protection than this Part requires 105

5.02....................... Determination of costs.................................................... 105

5.02B..................... Priority in deducting surcharge or instalment.................. 106

5.02C..................... Refund of costs............................................................... 106

5.03....................... Investment returns.......................................................... 106

Division 5.2--Minimum benefits 108

5.04....................... Minimum benefits--regulated superannuation funds..... 108

5.05....................... Mandated employer contributions--regulated superannuation funds 108

5.06....................... Certain benefits rolled over or transferred to regulated superannuation funds taken to be minimum benefits........................................................... 109

5.06A.................... Benefits rolled over or transferred from an RSA to regulated superannuation funds taken to be minimum benefits....................................................... 110

5.06B..................... Minimum benefits if new interest created, or benefits rolled over or transferred, under Division 7A.2................................................................. 110

5.07....................... Minimum benefits--approved deposit funds.................. 110

Division 5.3--Treatment of minimum benefits 111

5.08....................... How minimum benefits are to be treated......................... 111

Part 6--Payment standards 114

Division 6.1--Introductory 114

Subdivision 6.1.1--General interpretation 114

6.01....................... Interpretation................................................................... 114

6.01AA................. Meaning of non-commutable allocated annuity.............. 119

6.01AB.................. Meaning of non-commutable allocated pension............. 120

6.01A.................... Meaning of terminal medical condition.......................... 120

6.01B..................... Conditions of release for temporary residents................. 121

Subdivision 6.1.2--Preserved benefits 121

6.02....................... Preserved benefits in regulated superannuation funds--before 1 July 1999 121

6.03....................... Preserved benefits in regulated superannuation funds--on and after 1 July 1999 122

6.05....................... Preserved benefits in approved deposit funds................. 122

6.06....................... Effect of rollover or transfer on preserved benefits......... 122

Subdivision 6.1.3--Restricted non-preserved benefits 123

6.07....................... Restricted non-preserved benefits in regulated superannuation funds--before 1 July 1999........................................................................................ 123

6.08....................... Restricted non-preserved benefits in regulated superannuation funds--on and after 1 July 1999................................................................................ 124

6.09....................... Effect of rollover or transfer on restricted non-preserved benefits 125

Subdivision 6.1.4--Unrestricted non-preserved benefits 125

6.10....................... Unrestricted non-preserved benefits--regulated superannuation funds 125

6.11....................... Unrestricted non-preserved benefits--approved deposit funds 126

6.12....................... Movement of benefits between categories by satisfaction of conditions of release 126

6.13....................... Effect of rollover or transfer on unrestricted non-preserved benefits 127

Subdivision 6.1.5--Miscellaneous 127

6.14....................... Indexation....................................................................... 127

6.15....................... Contributions and benefits taken to be preserved benefits 127

6.15A.................... Certain benefits taken to be unrestricted non-preserved benefits 127

6.16....................... Redistribution of member benefits within a fund in certain circumstances by operation of governing rules or action of trustee................................. 129

6.16A.................... When non-preserved benefits may be reduced................ 130

Division 6.2--Payment of benefits 131

6.17....................... Restriction on payment................................................... 131

6.17A.................... Payment of benefit on or after death of member (Act, s 59(1A)) 133

6.17AA................. Payments prevented under Family Law Act 1975........... 134

6.17B..................... Duty to seek information................................................ 134

6.17C..................... Payment and commutation of pension in breach of standards 135

6.17D.................... Benefits to be paid as soon as practicable where member satisfies compassionate ground relating to coronavirus.................................................... 135

Division 6.3--Cashing of benefits 136

Subdivision 6.3.1--Regulated superannuation funds 136

6.18....................... Voluntary cashing of preserved benefits in regulated superannuation funds 136

6.19....................... Voluntary cashing of restricted non-preserved benefits in regulated superannuation funds........................................................................................ 136

6.19A.................... Release of benefits on compassionate grounds............... 137

6.19B..................... Release of benefits on compassionate ground--coronavirus 138

6.20....................... Voluntary cashing of unrestricted non-preserved benefits in regulated superannuation funds........................................................................................ 140

6.20A.................... Compulsory cashing of benefits in a regulated superannuation fund that is not an unfunded public sector superannuation scheme--temporary residents 141

6.20B..................... Voluntary cashing of benefits in a regulated superannuation fund that is an unfunded public sector superannuation scheme--temporary residents...... 142

6.20C..................... Cashing of benefits in a regulated superannuation fund--payment to Commissioner of Taxation.......................................................................... 143

6.21....................... Compulsory cashing of benefits in regulated superannuation funds 143

6.22....................... Limitation on cashing of benefits in regulated superannuation funds in favour of persons other than members or their legal personal representatives 144

6.22A.................... Priority in cashing benefits in certain cases--regulated superannuation funds 146

6.22B..................... When benefits in regulated superannuation funds may be cashed in favour of persons except members......................................................................... 146

Subdivision 6.3.2--Approved deposit funds 146

6.23....................... Voluntary cashing of preserved benefits in approved deposit funds 146

6.24....................... Voluntary cashing of unrestricted non-preserved benefits in approved deposit funds........................................................................................ 147

6.24A.................... Compulsory cashing of benefits in approved deposit funds--temporary residents 147

6.24B..................... Cashing of benefits in approved deposit funds--payment to Commissioner of Taxation........................................................................................ 148

6.25....................... Compulsory cashing of benefits in approved deposit funds 148

6.26....................... Limitation on cashing of benefits in approved deposit funds in favour of persons other than members or their legal personal representatives.............. 149

6.27....................... Limitation on cashing benefits in approved deposit funds of less than $500 149

6.27A.................... Priority in cashing benefits in certain cases--approved deposit funds 150

Division 6.4--General rules for rollover and transfer of benefits in regulated superannuation funds and approved deposit funds 151

6.27B..................... Definition........................................................................ 151

6.28....................... Rollover--regulated superannuation funds and approved deposit funds 151

6.29....................... Transfer--funds............................................................. 151

Division 6.5--Compulsory rollover and transfer of superannuation benefits in regulated superannuation funds and approved deposit funds 153

6.30....................... Application..................................................................... 153

6.31....................... Definitions for Division 6.5............................................ 153

6.32....................... Superannuation data and payment matters...................... 154

6.33....................... Request for rollover or transfer of withdrawal benefit.... 154

6.33A.................... Action by receiving fund on receipt of request............... 154

6.33B..................... Transferring fund must electronically receive request..... 155

6.33C..................... Trustee may request information if not provided............ 156

6.33D.................... Validation of member's details by transferring fund....... 157

6.33E..................... Verification of self managed superannuation fund and member's details 158

6.34....................... Rollover or transfer of withdrawal benefit...................... 158

6.34A.................... Timeframes for rollovers and transfers........................... 160

6.34B..................... Member details for rollover or transfer........................... 162

6.34C..................... Receiving fund must electronically receive information and payment 162

6.34D.................... Receiving fund must allocate amount to member............ 163

6.35....................... When a trustee may refuse to roll over or transfer an amount 164

6.36....................... Suspension or variation of obligation to roll over or transfer amounts by APRA 164

6.37....................... Suspension or variation of obligation to roll over or transfer amounts by APRA--application by trustee........................................................................ 165

6.38....................... Trustee's obligations if APRA suspends or varies obligation to roll over or transfer amounts........................................................................................ 165

Division 6.6--Additional standards for eligible rollover funds 166

6.39....................... Obligations of trustees.................................................... 166

Division 6.7--Spouse contributions-splitting amounts 167

6.40....................... Interpretation................................................................... 167

6.41....................... Meaning of taxed splittable contribution, untaxed splittable contribution and untaxed splittable employer contribution..................................... 168

6.42....................... Meaning of splittable contribution.................................. 169

6.43....................... Application of Division 6.7............................................ 170

6.44....................... Application to roll over, transfer or allot an amount of contributions 170

6.45....................... Decision on application................................................... 171

6.46....................... Receiving spouse............................................................ 172

Division 6.8--Conditions for the use of tax file numbers to facilitate consolidation or rollover 173

6.47....................... Definitions for Division 6.8............................................ 173

6.48....................... Conditions for use of tax file numbers............................ 173

6.49....................... Consent to use beneficiary's tax file number.................. 173

6.50....................... Procedure for searching for amounts to facilitate consolidation by rollover 173

Part 6A--Portability forms 174

6A.01.................... Establishment of scheme................................................. 174

6A.02.................... Request to rollover or transfer withdrawal benefit.......... 174

6A.03.................... Verification of data......................................................... 174

Part 7--Contribution and benefit accrual standards (regulated superannuation funds) 176

Division 7.1--General 176

7.01....................... Interpretation................................................................... 176

7.02....................... Application of Division 7.1............................................ 176

7.03....................... Restriction on accepting contributions or granting benefit accruals 176

7.03A.................... Acceptance of contributions--registrable superannuation entities 176

7.04....................... Acceptance of contributions--regulated superannuation funds 176

7.04A.................... Acceptance of contributions--public offer superannuation funds 180

7.05....................... Accrual of benefits--defined benefit funds.................... 180

Division 7.2--Contributions to be allocated to members 181

Subdivision 7.2.1--Superannuation data and payment matters 181

7.07....................... Superannuation data and payment matters...................... 181

7.07AA................. Application..................................................................... 181

7.07A.................... Initial registration of employee........................................ 181

7.07B..................... Validation of initial registration information................... 182

7.07C..................... Trustee may give membership or account number to Commissioner of Taxation 182

7.07D.................... Invalid initial registration information............................. 182

7.07E..................... Employee details for contribution................................... 183

7.07EA.................. Employee details may be passed through default fund.... 183

7.07F..................... Information and contributions sent electronically............ 184

7.07G.................... Incomplete contribution information............................... 184

7.07H.................... Contributions to be allocated to member......................... 185

Subdivision 7.2.2--Operating standards 186

7.07J...................... Application..................................................................... 186

7.08....................... Contributions to be allocated to members....................... 186

Division 7.3 --Contributions to be allocated to members--certain other regulated superannuation funds 187

7.09....................... Application of Division 7.3............................................ 187

7.10....................... Operating standard.......................................................... 187

7.11....................... Contributions to be allocated to members....................... 187

Part 7A--Superannuation interests subject to payment split 188

Division 7A.1--General 188

7A.01.................... Purpose of Part 7A......................................................... 188

7A.01A................. Relevant condition of release.......................................... 188

7A.02.................... Operating standards........................................................ 188

7A.03.................... Trustee to give payment split notice................................ 188

Division 7A.1A--Options for trustee in relation to interests 190

7A.03A................. Application of Division 7A.1A...................................... 190

7A.03B.................. Trustee may create a new interest.................................... 190

7A.03C.................. Request to retain a non-member spouse interest............. 192

7A.03D................. Request to roll over or transfer benefits.......................... 192

7A.03E.................. Request for lump sum payment...................................... 193

7A.03F.................. Requirements for requests.............................................. 193

7A.03G................. Giving effect to a request................................................ 193

7A.03H................. Trustee's options if no request is received...................... 194

7A.03I................... Confirming that the non-member spouse has an interest in the fund 196

7A.03J................... Rolling over or transferring the non-member spouse's interest 196

7A.03K.................. Paying a lump sum......................................................... 197

Division 7A.2--Options available for certain superannuation interests 198

7A.04.................... Application of Division 7A.2......................................... 198

7A.05.................... Request for new interest................................................. 198

7A.06.................... Request for transfer of benefits....................................... 198

7A.07.................... Request for lump sum payment...................................... 199

7A.08.................... Requirements for requests.............................................. 199

7A.09.................... Giving effect to request................................................... 199

7A.10.................... Trustee options if no request received............................. 200

7A.11.................... Creating a new interest.................................................... 201

7A.12.................... Rolling over or transferring transferable benefits............ 203

7A.13.................... Paying a lump sum......................................................... 205

Division 7A.3--Splittable payments--payment standards for non-member spouse entitlements 207

7A.14.................... Application of Division 7A.3......................................... 207

7A.16.................... Preservation of non-member spouse entitlements........... 207

7A.17.................... Payment of non-member spouse entitlements from pension 209

7A.18.................... Cashing of non-member spouse entitlements.................. 210

Division 7A.4--Superannuation interest split under the Family Law (Superannuation) Regulations 2001 212

7A.19.................... Application..................................................................... 212

7A.20.................... Creating a new interest.................................................... 212

7A.21.................... Rolling over or transferring benefits............................... 212

7A.22.................... Paying an amount........................................................... 213

Part 8--Financial reporting 214

8.01....................... Accounts--statement of financial position and financial statement 214

8.02....................... Accounts and statements that must be prepared.............. 214

8.02A.................... Period within which an auditor must be appointed......... 215

8.02B..................... Asset must be valued at market value............................. 215

8.03....................... Period within which audit report must be given.............. 215

Part 9--Financial management of funds 216

Division 9.1--Introductory 216

9.01....................... Interpretation................................................................... 216

Division 9.2--Financial position of funds 217

9.02....................... Application..................................................................... 217

9.02A.................... Interpretation................................................................... 217

9.03....................... Subsection 130(1) of the Act etc--obligations of actuaries and auditors 217

9.04....................... Subsection 130(7) of the Act--unsatisfactory financial position 218

Division 9.2A--Size of defined benefit funds 219

9.04A.................... Application..................................................................... 219

9.04B..................... Sub-funds to be treated as funds..................................... 219

9.04C..................... Operating standard.......................................................... 219

9.04D.................... Size of defined benefit funds.......................................... 219

Division 9.2B--Provision of defined benefit pensions 221

9.04E..................... Definition for Division 9.2B........................................... 221

9.04F..................... Application of Division 9.2B.......................................... 221

9.04G.................... Sub-funds to be treated as funds..................................... 221

9.04H.................... Operating standard.......................................................... 221

9.04I...................... Provision of defined benefit pensions............................. 222

Division 9.3--Funding and solvency of defined benefit funds 223

9.05....................... Application..................................................................... 223

9.06....................... Interpretation................................................................... 223

9.07....................... Prescription of standards................................................ 224

9.08....................... Funding standard............................................................ 224

9.09....................... Funding and solvency certificates--operating standard.. 225

9.10....................... Contents of funding and solvency certificates................. 225

9.11....................... Effective date of funding and solvency certificates......... 226

9.12....................... Period of effect of funding and solvency certificates...... 226

9.13....................... Effect of notifiable events on funding and solvency certificates 227

9.14....................... Further funding and solvency certificates to be obtained 228

9.15....................... Minimum benefit index................................................... 228

9.16....................... Non-compliance with solvency requirement--technical insolvency 229

9.17....................... Technical insolvency--operating standard...................... 230

9.18....................... Technical insolvency program--special funding and solvency certificate 230

9.19....................... Technical insolvency programs--procedure................... 231

Division 9.4--Winding-up of defined benefit funds 233

9.20....................... Application..................................................................... 233

9.21....................... Interpretation................................................................... 233

9.22....................... Prescription of standards................................................ 234

9.23....................... Winding-up of defined benefit funds.............................. 234

9.24....................... Alternative programs approved by the Regulator............ 234

9.25....................... Winding-up proceedings--priorities............................... 235

Division 9.5--Actuarial standards relating to defined benefit funds that are self-managed superannuation funds 236

9.26....................... Application..................................................................... 236

9.27....................... Interpretation................................................................... 236

9.28....................... Prescription of standards................................................ 236

9.29....................... Actuarial investigation standard...................................... 236

9.29A.................... Actuarial investigation standard--exemption.................. 237

9.30....................... Actuarial reporting standard............................................ 238

9.31....................... Contents of actuarial report............................................. 238

Division 9.6--Solvency of accumulation funds 240

9.34....................... Application..................................................................... 240

9.35....................... Interpretation................................................................... 240

9.36....................... Prescription of standards--accumulation funds.............. 241

9.37....................... Accumulation funds solvency standard.......................... 241

9.38....................... Technical insolvency of accumulation funds--operating standard 241

9.39....................... Technical insolvency program for accumulation funds--procedure 241

Division 9.7--Winding-up of accumulation funds 243

9.40....................... Application..................................................................... 243

9.41....................... Interpretation................................................................... 243

9.42....................... Prescription of standards--winding-up of accumulation funds 243

9.43....................... Winding-up of accumulation funds................................. 244

9.44....................... Alternative programs approved by the Regulator for accumulation funds 244

9.45....................... Accumulation fund winding-up proceedings--priorities 244

Part 9AA--Requirements relating to MySuper products 246

9.46....................... Notification--accrued default amount attributed to MySuper product 246

9.46A.................... Notification--periodic statements................................... 246

9.47....................... Other factors that may be used for a lifecycle MySuper product 247

9.48....................... Limitation imposed by governing rules........................... 247

9.49....................... Opt-out insurance for MySuper members cannot be obtained at reasonable cost 248

9.50....................... Capped fees and costs..................................................... 248

9.51....................... Fee cap percentage.......................................................... 248

Part 9AB--Annual performance assessments etc. 249

Division 9AB.1--Preliminary 249

9AB.1.................... Definitions...................................................................... 249

9AB.2.................... Meaning of Part 6A product--trustee-directed products 251

9AB.3.................... Meaning of lifecycle Part 6A product............................. 252

9AB.4.................... Meaning of lifestage weight............................................ 253

9AB.5.................... Meaning of strategic asset allocation............................. 254

9AB.6.................... Meaning of lookback period........................................... 256

9AB.7.................... Specified circumstances and provisions where multiple Part 6A products treated as one Part 6A product--subsection 60G(1) of Act.................. 256

Division 9AB.2--Performance assessments 258

9AB.8.................... Period for making and giving annual performance assessment--paragraph 60C(4)(b) of Act........................................................................................ 258

9AB.9.................... Specified classes of Part 6A product.............................. 258

9AB.10.................. Requirements for assessment.......................................... 258

9AB.11.................. Meaning of actual return--standard Part 6A products.. 260

9AB.12.................. Meaning of actual return--lifecycle Part 6A products... 260

9AB.13.................. Meaning of benchmark return--standard Part 6A products 262

9AB.14.................. Meaning of benchmark return--lifecycle Part 6A products 264

9AB.15.................. APRA's determination of sequence of lifestages............ 267

9AB.16.................. Meaning of benchmark RAFE........................................ 267

9AB.17.................. Meaning of covered asset class, assumed index, assumed annual fee and assumed rate of tax................................................................................... 269

9AB.18.................. APRA's determination of alternative assumptions--paragraphs 60D(7)(b) and (c) of Act........................................................................................ 271

9AB.19.................. Requirements for notification of fail assessment--subsection 60E(6) of Act 272

9AB.20.................. Requirements for reopening determination--subsection 60F(4) of Act 272

Division 9AB.3--Comparison rankings 273

9AB.21.................. Specified formula as basis for ranking Part 6A products--performance assessment met........................................................................................ 273

9AB.22.................. Specified formula as basis for ranking Part 6A products--performance assessment not met........................................................................................ 273

9AB.23.................. Net return ranking formula............................................. 273

9AB.24.................. Fee ranking formula........................................................ 274

9AB.25.................. Specified methods for Part 6A ranking products--paragraph 60J(3)(b) of Act 275

Part 9A--Approved SMSF auditors 276

9A.01.................... Qualifications.................................................................. 276

9A.02.................... Relevant courses............................................................. 276

9A.03.................... Practical experience......................................................... 277

9A.04.................... Continuing professional development requirements....... 277

9A.05.................... Professional indemnity requirements.............................. 277

9A.06.................... Auditor independence requirements................................ 278

9A.07.................... When fees must be paid.................................................. 278

Part 10--Eligible rollover funds 280

10.01..................... Application for authority to operate eligible rollover fund 280

10.02..................... Payment of benefit to eligible rollover fund.................... 280

Part 11--Information to be given to the Regulator and related matters 281

11.01..................... Definition........................................................................ 281

11.03..................... Period for giving information to the Regulator, Act, s 254(1) 281

11.04..................... Prescribed information (subsection 254(1))--regulated superannuation funds 281

11.05..................... Prescribed information (subsection 254(1))--approved deposit funds 282

11.06..................... Prescribed information (subsection 254(1))--PSTs....... 282

11.06A.................. Specified person or body (Act s 254(1))........................ 282

11.07..................... Operating standard--disclosure of certain information (funds other than self managed superannuation funds).................................................... 283

11.07AA............... Operating standard--disclosure of certain information (self managed superannuation funds)........................................................................................ 284

11.07A.................. Operating standard--disclosure on change of status...... 284

11.08..................... Operating standard--disclosure of successor fund transfer 285

Part 11A--Register to be kept by APRA 286

11A.01.................. Source of power for this Part.......................................... 286

11A.02.................. Definition........................................................................ 286

11A.03.................. APRA must keep register............................................... 286

11A.04.................. Regulated superannuation funds..................................... 286

11A.05.................. Approved deposit funds................................................. 287

11A.06.................. PSTs............................................................................... 287

Part 12--Pre-1 July 1988 funding credits and debits 289

12.01..................... Definitions...................................................................... 289

12.02..................... Pre-1 July 88 funding amounts....................................... 289

12.03..................... Shortfall-in-assets amount--calculation.......................... 290

12.04..................... Estimation of net market value of fund assets................. 291

12.05..................... Value A of accrued benefits............................................ 291

12.06..................... Value B of accrued benefits............................................ 292

12.07..................... Calculation of value A or B of accrued benefits.............. 293

12.08..................... Date before which applications to be made..................... 294

12.09..................... Application fees.............................................................. 294

12.10..................... Prescribed events for the purposes of paragraph 342(4)(a) of the Act 295

12.11..................... When and how APRA to be notified of prescribed events 295

12.12..................... Transfer of PJFCs--trustees of transferor funds............ 296

12.13..................... Transfer of PJFCs--trustees of transferee funds............ 296

12.14..................... Transfer of PJFCs--revocation of approval................... 297

12.15..................... Transfer of PJFCs--requirements to be satisfied........... 297

12.19..................... Actuaries to certify in relation to determinations............. 298

12.20..................... Substituted accounting periods....................................... 298

Part 12A--Trans-Tasman retirement savings portability 299

Division 1--General 299

12A.01.................. Purpose of Part 12A....................................................... 299

12A.02.................. Definitions for Part 12A................................................. 299

12A.03.................. Payments to which this Part applies................................ 301

Division 2--New Zealand-sourced amounts 302

12A.04.................. Application of Division 2............................................... 302

12A.05.................. Treatment of New Zealand-sourced amounts.................. 302

12A.06.................. Benefit protection standards............................................ 302

12A.07.................. Payment standards.......................................................... 303

12A.08.................. Contribution and benefit accrual standards..................... 304

Division 3--Payment of amount to KiwiSaver scheme 306

12A.09.................. Application of Division 3............................................... 306

12A.10.................. Payment.......................................................................... 306

Division 4--Conditions of release of benefits 308

12A.11.................. Application of Division 4............................................... 308

12A.12.................. Conditions of release...................................................... 308

Part 13--Miscellaneous 309

Division 13.1A--Transitional arrangements arising out of the Superannuation Legislation Amendment Act (No. 3) 1999 309

13.10A.................. Transitional arrangement--preserved OSS Act provisions 309

13.10B................... Outstanding annual returns............................................. 310

13.10C................... Outstanding amounts...................................................... 310

13.10D.................. Certain annual returns and amounts for 1999-2000 year of income 310

Division 13.2--Various operating standards 311

13.11..................... Interpretation................................................................... 311

13.12..................... Assignments of superannuation interests........................ 311

13.13..................... Charges over a member's benefits.................................. 311

13.14..................... Charges over assets of funds.......................................... 311

13.15..................... Restrictions on the standards.......................................... 312

13.15A.................. Charges in relation to certain derivatives contracts.......... 312

13.16..................... Accrued benefits--restriction on alteration..................... 315

13.17..................... Approved deposit funds--restrictions on loans and investments 317

13.17A.................. Public offer superannuation funds--restrictions on loans and investments 318

13.17AA............... Rules for certain investments by funds in related bodies corporate 318

13.17C................... Funds that cease to be eligible rollover funds must maintain entitlements 319

13.17D.................. Cooperation with AFCA................................................ 319

Division 13.3--Various prescribed matters 320

13.18..................... Sole purpose test--specified age.................................... 320

13.18AA............... Self managed superannuation funds--investment in collectables and personal use assets........................................................................................ 320

13.18A.................. Conditional offer of goods or services--exemptions...... 322

13.19..................... Custodians of superannuation entities--specified amounts 322

13.20..................... Advertisement of scheme for winding-up or dissolution of superannuation entity 322

13.21..................... Report of inspector--prescribed agencies....................... 323

13.22..................... Statements made at an examination--manner of authentication 323

Division 13.3A--In-house assets of superannuation funds 324

13.22A.................. Definitions for Division 13.3A....................................... 324

13.22B................... Assets held at commencement of Division 13.3A (Act s 71).. 324

13.22C................... Assets acquired after commencement of Division 13.3A (Act s 71) 325

13.22D.................. When regulations 13.22B and 13.22C cease to apply to assets 326

Division 13.5--Reconsideration and review of decisions 328

13.24..................... Notice of reviewable decisions and reasons for decisions 328

13.25..................... Reconsideration of certain decisions............................... 328

13.26..................... Review by Tribunal of reconsidered decisions............... 329

Part 14--Transitional arrangements 330

Division 14.1--Transitional arrangements arising out of Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 330

14.01..................... Definition........................................................................ 330

14.02..................... Applications before 1 July 2013 as an approved SMSF auditor 330

Division 14.2--Transitional arrangements arising out of Superannuation Industry (Supervision) Amendment Regulation 2013 (No. 1) 331

14.03..................... Arrangements................................................................. 331

Division 14.3--Transitional arrangements arising out of the Superannuation Legislation Amendment (2013 Measures No. 2) Regulation 2013 332

14.04..................... Arrangements................................................................. 332

Division 14.4--Transitional arrangements arising out of the Superannuation Laws Amendment (2014 Measures No. 1) Regulation 2014 333

14.05..................... Arrangements................................................................. 333

Division 14.5--Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Regulation 2014 334

14.06..................... Arrangements................................................................. 334

Division 14.6--Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015 335

14.07..................... Arrangements................................................................. 335

Division 14.7--Transitional arrangements arising out of the Treasury Laws Amendment (2016 Measures No. 1) Regulation 2016 336

14.08..................... Arrangements................................................................. 336

Division 14.8--Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016 337

14.09..................... Arrangements................................................................. 337

Division 14.9--Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016 338

14.10..................... Arrangements................................................................. 338

Division 14.11--Transitional arrangements arising out of the Financial System Legislation Amendment (Resilience and Collateral Protection) Regulation 2016 339

14.12..................... Arrangements................................................................. 339

Division 14.13--Transitional arrangements arising out of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 340

14.13..................... Arrangements................................................................. 340

Division 14.14--Transitional arrangements arising out of the Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 341

14.14..................... Arrangements................................................................. 341

Division 14.15--Transitional arrangements arising out of the Treasury Laws Amendment (Putting Consumers First--Establishment of the Australian Financial Complaints Authority) Regulations 2018 342

14.15..................... Arrangements relating to membership of existing external dispute resolution schemes........................................................................................ 342

14.16..................... Arrangements relating internal dispute resolution........... 342

Division 14.16--Transitional arrangements arising out of the Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2018 343

14.16..................... Arrangements relating to release of superannuation on compassionate grounds 343

Division 14.17--Transitional arrangements arising out of the Treasury Laws Amendment (2018 Measures No. 2) Regulations 2018 344

14.17..................... Arrangements................................................................. 344

Division 14.18--Transitional arrangements arising out of the Treasury Laws Amendment (Work Test Exemption) Regulations 2018 345

14.18..................... Arrangements................................................................. 345

Division 14.19--Transitional arrangements arising out of the Treasury Laws Amendment (Protecting Your Superannuation Package) Regulations 2019 346

14.19..................... Arrangements relating to when a trustee may refuse to roll over or transfer an amount........................................................................................ 346

Division 14.20--Transitional arrangements arising out of the Treasury Laws Amendment (AFCA Cooperation) Regulations 2019 347

14.20..................... Arrangements................................................................. 347

Division 14.21--Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019 348

14.21..................... Arrangements................................................................. 348

Division 14.22--Transitional arrangements arising out of the Superannuation Legislation Amendment (2020 Measures No. 1) Regulations 2020 349

14.22..................... Arrangements................................................................. 349

Division 14.23--Transitional arrangements arising out of the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 350

14.23..................... Arrangements................................................................. 350

Division 14.25--Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020 351

14.26..................... Arrangements................................................................. 351

Division 14.26--Transitional arrangements arising out of the Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2021 352

14.27..................... Arrangements................................................................. 352

Division 14.27--Transitional arrangements arising out of the Treasury Laws Amendment (Your Future, Your Super--Addressing Underperformance in Superannuation) Regulations 2021 353

14.28..................... Arrangements................................................................. 353

Division 14.29--Transitional arrangements arising out of the Superannuation Industry (Supervision) Amendment (Your Future, Your Super--Improving Accountability and Member Outcomes) Regulations 2021 354

14.30..................... Annual members' meetings............................................ 354

14.31..................... Use of goods or services to influence employers............ 354

Division 14.30--Transitional arrangements arising out of the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 355

14.32..................... Arrangements................................................................. 355

Division 14.31--Transitional arrangements arising out of the Superannuation Industry (Supervision) Amendment (Annual Members' Meetings Notices) Regulations 2022 356

14.33..................... Annual members' meetings notices................................ 356

Division 14.32--Transitional arrangements arising out of the Superannuation Legislation Amendment (Broadening Contribution Rules) Regulations 2022 357

14.34..................... Arrangements................................................................. 357

Endnotes

Endnote 1--About the endnotes

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.

Endnote 2--Abbreviation key

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)
LIA = Legislative Instruments Act 2003	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 Remainder: 11 Mar 1994
1994 No. 189	16 June 1994	r. 4: 1 July 1994 Remainder: 16 June 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 Remainder: 5 Apr 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 Remainder: 1 July 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 Remainder: 6 Dec 1995	--
1995 No. 430	22 Dec 1995	rr. 4 and 5: 9 Jan 1996 (r 1) Remainder: 22 Dec 1995	--
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 Remainder: 1 July 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 Remainder: 5 May 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 Remainder: 1 Jan 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)) Schedule 3: 1 July 1999 Remainder: 17 June 1999	--
1999 No. 239	20 Oct 1999	Schedule 2: 1 Nov 1999 Schedule 3: 1 July 2000 Remainder: 20 Oct 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 Remainder: 1 July 1999	--
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)) Remainder: 1 July 2004 (r 2(a))	--
2004 No. 148	25 June 2004	Sch 2: 1 Sept 2004 (r 2(b)) Sch 3: 20 Sept 2004 (r 2(c)) Remainder: 1 July 2004 (r 2(a))	--
2004 No. 152	25 June 2004	25 June 2004	--
2004 No. 153	25 June 2004	Sch 2: 1 July 2004 (r 2(b)) Remainder: 25 June 2004 (r 2(a))	--
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)) Remainder: 1 Oct 2003 (r 2(a))	--
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)) Remainder: 21 Dec 2005 (r 2(a))	--
2005 No. 333	20 Dec 2005 (F2005L04028)	Sch 2: 1 Jan 2006 (r 2(b)) Remainder: 21 Dec 2005 (r 2(a))	--
2005 No. 334	20 Dec 2005 (F2005L04025)	Sch 2: 1 Jan 2006 (r 2(b)) Remainder: 21 Dec 2005 (r 2(a))	--
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)) Sch 2: 5 Apr 2007 (r 2(b)) Sch 3: 1 July 2007 (r 2(c))	--
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)) Sch 2: 25 Sept 2008 (r 2(b))	--
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)) Sch 2: 1 Apr 2009 (r 2(b)) Sch 3: 1 July 2009 (r 2(c))	--
2009 No. 15	6 Feb 2009 (F2009L00258)	Sch 1: 7 Feb 2009 (r 2(a)) Sch 2: 1 Apr 2009 (r 2(b))	--
2009 No. 46	16 Mar 2009 (F2009L00983)	17 Mar 2009 (r 2)	--
2009 No. 71	1 May 2009 (F2009L01485)	2 May 2009 (r 2)	--
2009 No. 106	5 June 2009 (F2009L02156)	6 June 2009 (r 2)	--
2009 No. 295	2 Nov 2009 (F2009L04000)	3 Nov 2009 (r 2)	--
2009 No. 389	16 Dec 2009 (F2009L04513)	17 Dec 2009 (r 2)	--
2010 No. 4	11 Feb 2010 (F2010L00299)	1 July 2007 (r 2)	--
2010 No. 187	30 June 2010 (F2010L01814)	1 July 2010 (r 2)	--
2010 No. 237	21 July 2010 (F2010L02058)	22 July 2010 (r 2)	--
2011 No. 83	3 June 2011 (F2011L00936)	4 June 2011 (r 2)	--
2011 No. 130	30 June 2011 (F2011L01360)	1 July 2011 (r 2)	--
2011 No. 146	8 Aug 2011 (F2011L01613)	9 Aug 2011 (r 2)	--
2011 No. 193	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)) Remainder: 29 Nov 2012 (s 2(a))	--
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) Sch 1 (items 12, 13): 17 Dec 2013 (s 2 item 5)	--
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) Sch 2 (item 4): 1 July 2016 (s 2(1) item 4)	--
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) Sch 8 (items 8-21): 1 July 2018 (s 2(1) item 5)	--
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) Sch 3 (items 8, 9): 5 March 2022 (s 2(1) item 10)	--
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) Remainder: 29 Sept 2018 (s 2(1) items 1, 3)	--
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) Note: disallowed by the Senate at 11.59 am on 10 Feb 2022	--
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)	--

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)	--
Coronavirus Economic Response Package Omnibus Act 2020	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)	--

Endnote 4--Amendment history

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
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 177, 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
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. 2002 Nos. 21 and 171
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. 1995 No. 158
	rep. 2002 No. 21
	ad. 2002 No. 171
	am. No. 155, 2013
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
Division 2.6..............................	rep. 2002 No. 21
	ad. No. 155, 2013
r. 2.37.......................................	rep. 2002 No. 21
	ad. No. 155, 2013
	ed C102
r 2.38........................................	rep No 21, 2002
	ad No 155, 2013
	am F2021L01077; F2021L01801 (disallowed)
r. 2.39.......................................	rep. 2002 No. 21
r. 2.40.......................................	am. 1997 No. 117
	rep. 2002 No. 21
r. 2.41.......................................	am. 1998 No. 83; 1999 No. 239
	rep. 2002 No. 21
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. 2004 No. 154
r. 3A.05....................................	ad. 2004 No. 154
	am. 2005 No. 335
r. 3A.06....................................	ad. 2004 No. 154
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. 1994 No. 57; 1995 Nos. 159 and 384; 1997 Nos. 117 and 309; 1998 Nos. 83 and 193; 1999 No. 14; 2002 No. 200; 2004 Nos. 12 and 152; 2005 No. 218; 2007 No.74; 2008 No. 282
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
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
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. 2001 No. 353
r. 9.03.......................................	am. No. 155, 2013
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............. Part 9A heading)	renum ed C102
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
r 9AB.2.....................................	ad F2021L01077
r 9AB.3.....................................	ad F2021L01077
r 9AB.4.....................................	ad F2021L01077
r 9AB.5.....................................	ad F2021L01077
r 9AB.6.....................................	ad F2021L01077
r 9AB.7.....................................	ad F2021L01077
Division 9AB.2
r 9AB.8.....................................	ad F2021L01077
r 9AB.9.....................................	ad F2021L01077
r 9AB.10...................................	ad F2021L01077
r 9AB.11...................................	ad F2021L01077
r 9AB.12...................................	ad F2021L01077
r 9AB.13...................................	ad F2021L01077
r 9AB.14...................................	ad F2021L01077
r 9AB.15...................................	ad F2021L01077
r 9AB.16...................................	ad F2021L01077
r 9AB.17...................................	ad F2021L01077
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
r 9AB.24...................................	ad F2021L01077
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. 1998 No. 83
	am. 2002 No. 21; 2004 No. 113; F2016L00724
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
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. 1996 No. 344
	am. 1998 No. 193
r. 13.25.....................................	ad. 1996 No. 344
	am. 1997 No. 117; 1998 No. 193
r. 13.26.....................................	ad. 1996 No. 344
	am. 1998 No. 193
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......................................	ad F2018L00676
	ed C107; C110
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
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
Division 14.31..........................	ad F2021L01801 (disallowed); F2022L01162
r 14.33......................................	ad F2021L01801 (disallowed); F2022L01162
Division 14.32
Division 14.32..........................	ad F2022L01286
r 14.34......................................	ad F2022L01286
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.................. Schedule 1A)	am No 334, 2005 rep No 282, 2008
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 heading.................	rs No 14, 2013; No 317, 2012
	rep F2018L01373
Schedule 2A..............................	ad No 74, 2007
	rs No 317, 2012
	rep F2018L01373
Schedule 2B..............................	ad No 317, 2012
	rep F2018L01373
Schedule 2A
Schedule 2A..............................	ad F2021L01077
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

Commonwealth Consolidated Regulations

SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - NOTES