SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993

Commonwealth Consolidated Acts

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SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993

TABLE OF PROVISIONS

Long Title

PART 1--PRELIMINARY

Division 1--Preliminary

1. Short title [see Note 1]
2. Commencement [see Note 1]
3. Object of Act
4. Summary of provisions
6. General administration of Act
7. Application of Act not to be excluded or modified
8. Act extends to external Territories
9. Crown to be bound
9A. Application of the Criminal Code

Division 2--Interpretation

10. Definitions
10A. Interdependency relationship
11. Approvals, determinations etc. by Regulator
11A. Approved forms
11B. Electronic lodgment of approved forms
11C. Declaration required if approved form lodged electronically on trustee's behalf
11D. Electronic lodgment--documents other than approved forms
11E. Approved guarantees
12. Associates
13. Single trustees
13A. RSE licensees that are groups of individual trustees
14. Indefinitely continuing fund--application of rules against perpetuities
15. Approved deposit funds--payments by trustees
15A. Definitions of employee and employer
15B. Modified meaning of member
16. Definitions associated with employer-sponsorship
17A. Definition of self managed superannuation fund
18. Public offer superannuation fund
19. Regulated superannuation fund
20. Related bodies corporate
20A. Resident approved deposit funds

PART 2A--LICENSING OF TRUSTEES AND GROUPS OF INDIVIDUAL TRUSTEES

Division 1--Object of this Part

29A. Object of this Part and the relationship of this Part to other provisions

Division 2--Classes of RSE licences

29B. Classes of RSE licences

Division 3--Applying for RSE licences

29C. Applications for RSE licences
29CA. APRA may request further information
29CB. Period etc. for deciding applications from existing trustees in licensing transition period
29CC. Period for deciding other applications

Division 4--Grant of RSE licences

29D. Grant of RSE licences
29DA. Capital requirements
29DB. Notice of class of licence
29DC. Documents required to bear ABNs [1]
29DD. Licence period
29DE. APRA to give notice of refusal of applications

Division 5--Conditions on RSE licences

29E. Conditions imposed on all licences and on groups of licences
29EA. Additional conditions imposed on individual licences by APRA
29EB. Directions to comply with licence conditions

Division 6--Varying RSE licences

29F. Applications for variation of RSE licences
29FA. APRA may request further information
29FB. Period for deciding applications
29FC. APRA may vary RSE licences in accordance with applications
29FD. APRA may vary or revoke licence conditions on its own initiative
29FE. Notification of APRA's decisions under this Division
29FF. When variations or revocations come into force etc.

Division 7--Cancelling RSE licences

29G. Cancellation of RSE licences
29GA. Cancellation of RSE licences of financial services licensees
29GB. APRA may allow RSE licence to continue in effect

Division 8--Risk management strategies

Subdivision A--Contents of risk management strategies

29H. Contents of risk management strategies

Subdivision B--Maintaining and reviewing risk management strategies

29HA. Requirement to maintain and review risk management strategies
29HB. Modifications etc. to risk management strategies
29HC. Notification of modifications etc. to risk management strategies

Subdivision C--Miscellaneous

29HD. APRA to be given information

Division 9--Offences and self-incrimination

29J. Being trustee of a registrable superannuation entity while unlicensed etc.
29JA. Failing to notify breach of licence condition
29JB. Not complying with direction to comply with licence conditions
29JC. Not complying with direction to modify risk management strategy
29JCA. False representation about status as RSE licensee
29JD. Breach does not affect validity of issue of superannuation interests etc.

PART 2B--REGISTRABLE SUPERANNUATION ENTITIES

Division 1--Object of this Part

29K. Object etc. of this Part

Division 2--Applying for registration

29L. Applications for registration
29LA. APRA may request further information
29LB. Period for deciding applications for registration

Division 3--Registration

29M. Registration of registrable superannuation entity
29MA. Notice of registration
29MB. Documents required to bear ABNs [2]
29MC. APRA to give notice of refusal of applications

Division 4--Cancelling registration

29N. Cancelling registration

Division 5--Risk management plans

Subdivision A--Contents of risk management plans

29P. Contents of risk management plans

Subdivision B--Maintaining and reviewing risk management plans

29PA. Requirement to maintain and review risk management plans
29PB. Modifications etc. to risk management plans
29PC. Notification of modifications etc. to risk management plans

Subdivision C--Miscellaneous

29PD. Access to risk management plans
29PE. APRA to be given information

Division 6--Offences and self-incrimination

29Q. Not complying with direction to modify risk management plan
29QA. Breach does not affect validity of issue of superannuation interests etc.

PART 3--OPERATING STANDARDS

30. Object of Part
31. Operating standards for regulated superannuation funds
32. Operating standards for approved deposit funds
33. Operating standards for pooled superannuation trusts
34. Prescribed operating standards must be complied with

PART 4--ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES

35. Objects of Part
35A. Accounting records (all superannuation entities)
35B. Accounts and statements (self-managed superannuation funds only)
35C. Audit of accounts and statements (all superannuation entities)
35D. Trustee to lodge annual returns (self-managed superannuation funds only)
36. Trustee to give copy of audit report to APRA (registrable superannuation entities only)

PART 5--NOTICES ABOUT COMPLYING FUND STATUS

Division 1--Objects and interpretation

37. Objects of Part
38. Meaning of entity

Division 2--The Regulator may give notices about complying fund status

38A. Meaning of regulatory provision
39. Meaning of contravention
40. Notices by the Regulator to trustee
41. When the Regulator obliged to give notice of compliance
42. Complying superannuation fund
42A. Complying superannuation fund--fund that has been a self managed superannuation fund at any time during a year
43. Complying approved deposit fund
44. Pooled superannuation trust

Division 3--Complying fund status for tax purposes

45. Complying superannuation fund
46. Complying superannuation scheme--superannuation guarantee charge
47. Complying approved deposit fund
48. Pooled superannuation trust
49. Transitional--notices under the repealed provisions of the Occupational Superannuation Standards Act 1987
50. Transitional--late lodgment of elections by trustees of superannuation funds

PART 6--PROVISIONS RELATING TO GOVERNING RULES OF SUPERANNUATION ENTITIES

51. Object of Part
52. Covenants to be included in governing rules
53. Covenants to repay amounts to beneficiaries in approved deposit funds
54. Prerequisites to variation of repayment period
55. Consequences of contravention of covenant
55A. Rules about cashing benefits after death of members
56. Indemnification of trustee from assets of entity
57. Indemnification of directors of trustee from assets of entity
58. Trustee not to be subject to direction
59. Exercise of discretion by person other than trustee
60. Amendment of governing rules
60A. Dismissal of trustee of public offer entity

PART 7--PROVISIONS APPLYING ONLY TO REGULATED SUPERANNUATION FUNDS

61. Object of Part
62. Sole purpose test
63. Certain regulated superannuation funds not to accept employer contributions in certain circumstances
64. Superannuation contributions--deductions from salary or wages to be remitted promptly
64A. Compliance with determinations of the Superannuation Complaints Tribunal
65. Lending to members of regulated superannuation fund prohibited
66. Acquisitions of certain assets from members of regulated superannuation funds prohibited
67. Borrowing
68. Victimisation of trustees etc.
68A. Conduct relating to fund membership

PART 8--IN-HOUSE ASSET RULES APPLYING TO REGULATED SUPERANNUATION FUNDS

Division 1--Object and interpretation

Subdivision A--General

69. Object of Part
69A. Sub-funds to be treated as funds
70A. The Regulator may determine a person to be a standard employer-sponsor

Subdivision B--Part 8 associates

70B. Part 8 associates of individuals
70C. Part 8 associates of companies
70D. Part 8 associates of partnerships
70E. Meanings of terms used in sections 70B, 70C and 70D

Subdivision C--In-house assets

71. Meaning of in-house asset

Subdivision D--Transitional arrangements in relation to in-house assets

71A. Exceptions--pre-11 August 1999 investments and loans
71B. Exceptions--pre-11 August 1999 leases and lease arrangements
71C. Exceptions--transition period
71D. Exception--reinvestments
71E. Exception--certain geared investments
71F. Meaning of certain terms used in Subdivision D

Subdivision E--Other provisions in relation to in-house assets

72. How this Part applies if there are 2 or more employer-sponsors of whom at least one is an unrelated employer-sponsor
73. Cost of in-house asset
74. Historical cost ratio of fund's in-house assets
75. Market value ratio of fund's in-house assets

Division 2--Historical cost ratio of fund's in-house assets

76. Private sector funds established on or after 12 March 1985--historical cost ratio for the 1994-95 year of income
77. Private sector funds established before 12 March 1985--historical cost ratio for the 1994-95 year of income
78. Public sector funds established on or after 1 July 1990--historical cost ratio for the 1994-95 year of income
79. Public sector funds established before 1 July 1990--historical cost ratio for the 1994-95 year of income
80. All funds--historical cost ratio for the 1995-96 year of income, the 1996-97 year of income and the 1997-98 year of income

Division 3--Market value ratio of fund's in-house assets

80A. Division not applicable to certain funds
81. All funds--market value ratio for the 1998-99 year of income and the 1999-2000 year of income
82. All funds--market value ratio for the 2000-2001 year of income and later years of income
83. Certain new in-house asset investments prohibited

Division 3A--Limit on in-house assets of certain defined benefit funds

83A. Definitions
83B. Application of Division
83C. Maximum permitted market value of in-house assets
83D. Limit on in-house assets
83E. Acquisition of in-house assets prohibited in certain circumstances

Division 4--Enforcement

84. In-house asset rules must be complied with

Division 5--Anti-avoidance

85. Prohibition of avoidance schemes

PART 9--EQUAL REPRESENTATION OF EMPLOYERS AND MEMBERS--EMPLOYER-SPONSORED FUNDS

86. Object of Part
87. Consequences of non-compliance with this Part
88. This Part does not apply if acting trustee appointed under Part 17
89. Basic equal representation rules
90. Pre-1 July 1995 rules--funds with fewer than 200 members
91. Pre-1 July 1995 rules--funds with 200 or more members
92. Post-30 June 1995 rules--funds with more than 4, but fewer than 50, members
93. Post-30 June 1995 rules--funds with more than 49 members
93A. A trustee who is an employer-sponsor of a fund may still be an independent trustee [3]

PART 10--PROVISIONS APPLYING ONLY TO APPROVED DEPOSIT FUNDS

94. Object of Part
95. Borrowing

PART 11--PROVISIONS APPLYING ONLY TO POOLED SUPERANNUATION TRUSTS

96. Object of Part
97. Borrowing
98. Lending to unit-holders prohibited
99. Civil penalty provisions

PART 12--DUTIES OF TRUSTEES AND INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES

100. Object of Part
101. Duty to establish arrangements for dealing with inquiries or complaints
102. Duty to seek information from investment manager
103. Duty to keep minutes and records
104. Duty to keep records of changes of trustees
104A. Trustees etc. of self managed superannuation fund--recognition of obligations and responsibilities
105. Duty to keep reports
106. Duty to notify the Regulator of significant adverse events
106A. Duty to notify Commissioner of Taxation of change in status of entity
107. Duty of trustee of employer-sponsored fund to establish procedure for appointing member representatives
108. Duty of trustee of employer-sponsored fund to establish procedure for appointing independent trustee or independent member of board of directors of corporate trustee
109. Investments of superannuation entity to be made and maintained on arm's length basis

PART 14--OTHER PROVISIONS APPLYING TO SUPERANNUATION ENTITIES

114. Object of Part
115. Trustee of superannuation entity may maintain reserves
116. Agreement between trustee and investment manager
117. Circumstances in which amounts may be paid out of an employer-sponsored fund to an employer-sponsor
118. Consents to appointments

PART 15--STANDARDS FOR TRUSTEES, CUSTODIANS AND INVESTMENT MANAGERS OF SUPERANNUATION ENTITIES

Division 1--Object of Part and definition of disqualified person

119. Object of Part
120. Disqualified persons

Division 2--Requirements for custodians and investment managers

122. Investment manager must not appoint or engage custodian without the trustee's consent
123. Persons who may be appointed to be custodians of superannuation entities
124. Investment managers must be appointed in writing
125. Individuals not to be investment managers of superannuation entities

Division 3--Disqualified persons

Subdivision A--Disqualification by the Commissioner of Taxation

126. Application of this Subdivision
126A. The Regulator may disqualify individuals
126B. Application for waiver of disqualified status
126C. Application must be decided within a period of time
126D. Notifying of the outcome of an application
126E. The effect of seeking a waiver of disqualified person status
126F. The Regulator's powers to seek further material

Subdivision B--Disqualification by the Federal Court of

126G. Application of this Subdivision
126H. Court power of disqualification
126J. Court power to revoke or vary a disqualification etc.

Subdivision C--Offences relating to disqualified persons

126K. Disqualified persons not to be trustees, investment managers or custodians of superannuation entities

Division 4--Non-compliance not to invalidate appointment or transaction

127. Non-compliance not to invalidate appointment or transaction

PART 16--ACTUARIES AND AUDITORS OF SUPERANNUATION ENTITIES

Division 1--Object of Part

128. Object of Part

Division 2--Obligations of actuaries and auditors

129. Obligations of actuaries and auditors--compliance
130. Obligations of actuaries and auditors--solvency
130A. Auditor or actuary may give information to the Regulator
130B. Self incrimination
130C. Actuaries and auditors--failure to implement actuarial recommendations

Division 3--Disqualifying and removing actuaries and auditors

130D. Court power of disqualification
130E. Court power to revoke or vary a disqualification etc.
131. Auditors and actuaries--disqualification orders
131AA. APRA may direct removal of auditor or actuary

Division 4--Offences and failure to carry out duties etc

131A. The Regulator may refer matters to a professional association
131B. Offence of holding oneself out as an actuary or auditor
131C. Disqualified persons not to be auditor or actuary of superannuation entities

PART 17--SUSPENSION OR REMOVAL OF TRUSTEE OF SUPERANNUATION ENTITY

132. Object of Part
133. Suspension or removal of trustee of superannuation entity
134. APRA to appoint acting trustee in cases of suspension or removal
135. Terms and conditions of appointment of acting trustee
136. Termination of appointment of acting trustee
137. Resignation of acting trustee
138. Property vesting orders
139. Powers of acting trustee
140. Acting trustee to notify appointment to beneficiaries
141. The Regulator may give directions to acting trustee
141A. Property vested in acting trustee--former trustee's obligations relating to books, identification of property and transfer of property
142. The Regulator may formulate a scheme for the winding-up or dissolution, or both, of a superannuation entity

PART 18--AMALGAMATION OF FUNDS

143. Object of Part
144. Benefits may be transferred to a new fund with APRA's approval etc.
145. Application for approval of transfer
146. Approval of transfer
147. Cessation of rights against transferor fund

PART 19--PUBLIC OFFER ENTITIES

Division 1--Preliminary

151. Contravention of Part does not affect validity of issue of superannuation interest etc.

Division 2--Issuing, offering etc

152. Limitation on issuing, offering etc. superannuation interests in public offer entities
154. Commission and brokerage
155. Fair dealing on issue or redemption of a superannuation interest
156. Civil liability where subsection 155(2) contravened

PART 21--CIVIL AND CRIMINAL CONSEQUENCES OF CONTRAVENING CIVIL PENALTY PROVISIONS

Division 1--Preliminary

192. Object of Part
193. Civil penalty provisions
194. Person involved in contravening a provision taken to have contravened the provision
195. When a court is taken to find a person guilty of an offence

Division 2--Civil penalty orders

196. Court may make civil penalty orders
197. Who may apply for civil penalty order
198. Time limit for application
199. Application for civil penalty order is a civil proceeding
200. Enforcement of order to pay monetary penalty
201. The Regulator may require a person to give assistance in connection with application for civil penalty order

Division 3--Criminal proceedings

202. When contravention of civil penalty provisions is an offence
203. Application for civil penalty order precludes later criminal proceedings

Division 4--Effect of criminal proceedings on application for civil penalty order

204. When Division applies
205. Effect during criminal proceedings
206. Final outcome precluding applications for civil penalty order
207. Final outcome not precluding application for civil penalty order
208. After unsuccessful committal proceeding, court may preclude application for civil penalty order
209. Application for civil penalty order based on alternative verdict at jury trial
210. Application for civil penalty order based on alternative finding by court of summary jurisdiction
211. Application for civil penalty order based on alternative finding by appeal court
212. After setting aside declaration, court may preclude application for civil penalty order
213. On unsuccessful appeal against declaration, Court may make civil penalty orders
214. Appeals under this Division

Division 5--Compensation for loss suffered by superannuation entity

215. On application for civil penalty order, Court may order compensation
216. Criminal court may order compensation
217. Enforcement of order under section 215 or 216
218. Recovery of profits, and compensation for loss, resulting from contravention
219. Effect of sections 215, 216 and 218
220. Certificates evidencing contravention

Division 6--Miscellaneous

221. Relief from liability for contravention of civil penalty provision
222. Part does not limit power to award punitive damages

PART 23--FINANCIAL ASSISTANCE TO CERTAIN FUNDS

Division 1--Preliminary

227. Object of Part
228. Interpretation
229. Application for assistance
230. Minister may request additional information
230A. APRA to advise Minister in relation to application for assistance

Division 2--Determination of applications for financial assistance

231. Minister may grant financial assistance
232. Maximum amount of financial assistance
233. Financial assistance to be subject to conditions

Division 3--Repayment of financial assistance

238. Financial assistance to be repaid in certain circumstances
239. Minister may remit liability
240. Repayable grant to have priority over other debts

PART 24--FACILITY TO PAY BENEFITS TO ELIGIBLE ROLLOVER FUNDS

241. Object of Part
242. Interpretation
243. Payment of benefits to eligible rollover fund
244. Operating standards for transferor funds--information and records
248. Claims for benefits

PART 24A--TRANSITIONAL PROVISIONS RELATING TO PRE-1 JULY 1995 AUTOMATIC ROLLOVERS OF BENEFITS BETWEEN FUNDS

249. Object of Part
250. Definitions
251. Rights of beneficiary to rolled-over benefits
252. Claims to rolled-over benefits

PART 24B--PROVISIONS RELATING TO THE ADMINISTRATION BY APRA AND THE COMMISSIONER OF TAXATION OF SUPERANNUATION FUNDS WITH FEWER THAN 5 MEMBERS

Division 1--Monitoring of superannuation funds with fewer than 5 members

252A. APRA or Commissioner of Taxation may request certain information
252B. Contravention notices

Division 2--Secrecy provisions relating to Commissioner of Taxation

252C. Secrecy--general obligations

Division 3--Transitional and savings provisions relating to the regulation of self managed superannuation funds by the Commissioner of Taxation

252D. Definition
252E. Instruments made or issued by APRA or by the Commissioner of Taxation
252F. Obligations owed by or to APRA or the Commissioner of Taxation
252G. Outstanding annual returns and amounts
252H. Regulations

PART 25--MONITORING AND INVESTIGATING SUPERANNUATION ENTITIES

Division 1--Preliminary

253. Objects of Part
253A. Notices may be given to former relevant persons

Division 2--Monitoring superannuation entities

254. Information to be given to Regulator
255. Regulator may require production of books
256. Access to premises

Division 3--APRA may require trustee of superannuation entity to appoint an individual, or a committee, to investigate the financial position of the entity

257. Investigation of financial position of superannuation entity
258. Qualifications of investigator or investigators
259. APRA may veto appointment of investigator or investigators
260. Deadline for receipt of report
261. Contents of report etc.
262. Trustee must comply with requirements

Division 3A--Regulator may accept and enforce undertakings

262A. Acceptance and enforcement of undertakings

Division 4--Investigations by Regulator

263. Investigation of superannuation entity
264. Power of Regulator to obtain information or freeze assets
265. Inspectors
266. Delegation by inspector
267. Regulator may exercise powers of inspector
268. Inspector may enter premises for purposes of an investigation
269. Inspector may require production of books
270. Powers of inspector to require assistance from, and examine, current and former relevant persons and other persons
271. Application for warrant to seize books not produced
272. Grant of warrant
273. Powers if books produced or seized
274. Powers if books not produced
275. Power to require person to identify property of superannuation entity

Division 5--Examinations

276. Application of Division
277. Requirements made of an examinee
278. Examination to be in private
279. Examinee's lawyer may attend
280. Record of examination
281. Giving copies of record to other persons
282. Copies given subject to conditions
283. Record to accompany report

Division 6--Reports

284. Report of inspector

Division 7--Offences

285. Compliance with requirements made under this Act
286. Concealing books relevant to investigation
287. Self-incrimination
288. Legal professional privilege
289. Powers of Court where non-compliance with this Act

Division 8--Evidentiary use of certain material

290. Statements made at an examination: proceedings against examinee
291. Statements made at an examination: other proceedings
292. Weight of evidence admitted under section 291
293. Objection to admission of statements made at examination
294. Copies of, or extracts from, certain books
295. Report under Division 6
296. Exceptions to admissibility of report
297. Material otherwise admissible

Division 9--Miscellaneous

298. Regulator may cause civil proceeding to be begun
298A. Authorisation of members of staff
299. Person complying with requirement not to incur liability to another person

PART 25A--TAX FILE NUMBERS

Division 1--Quotation of employee's tax file number

299A. Employee may quote to employer
299B. Employer may inform trustee of tax file number
299C. Employer must inform trustee of tax file number

Division 2--Quotation, use and transfer of beneficiary's tax file number

299D. Eligible superannuation entity or regulated exempt public sector superannuation scheme beneficiary, or applicant, may quote tax file number
299E. Trustee may request beneficiary's or applicant's tax file number
299F. Trustee must request person who is beneficiary at commencement to quote tax file number
299G. Trustee must request person becoming beneficiary after commencement to quote tax file number
299H. Use of tax file number for certain purposes--beneficiaries of eligible superannuation entities
299J. Use of tax file number for certain purposes--beneficiaries of regulated exempt public sector superannuation scheme
299K. Use of tax file number for certain purposes--applicants to become beneficiaries of eligible superannuation entities
299L. Use of tax file number for certain purposes--applicants to become beneficiaries of regulated exempt public sector superannuation schemes
299M. Trustee of eligible superannuation entity must inform RSA provider or other trustee of tax file number for certain purposes
299N. Trustee of regulated exempt public sector superannuation scheme may inform RSA provider or other trustee of tax file number for certain purposes

Division 3--Method of quotation of tax file numbers, including deemed quotation

299P. Method of quoting tax file number
299Q. Employee taken to have quoted to trustee where trustee informed by employer
299R. Beneficiary or applicant taken to have quoted to RSA provider or trustee
299S. Person claiming benefit taken to have quoted to trustee where he or she provided tax file number in connection with claim
299SA. Beneficiary taken to have quoted where Commissioner gives notice
299T. Beneficiary taken to have quoted if he or she quoted for other purposes

Division 3A--Incorrect quotation of tax file number

299TA. Effect of mistaken quotation of tax file number
299TB. Effect of invalid quotation of tax file number

Division 4--Provision of tax file numbers in forms etc

299U. Forms etc. may require tax file number
299V. Failure to quote tax file number

Division 5--General

299W. Definitions
299X. State insurance
299Y. Trustee of former regulated exempt public sector superannuation scheme to destroy records of tax file numbers
299Z. Transitional provisions

PART 26--OFFENCES RELATING TO STATEMENTS, RECORDS ETC

300. Object of Part
301. Interpretation
303. Incorrectly keeping records etc.
306. Incorrectly keeping or making records etc.
307. Incorrectly keeping records with intention of deceiving or misleading etc.
308. Falsifying or concealing identity with intention of deceiving or misleading etc.

PART 27--POWERS OF COURT

309. Object of Part
310. Power to grant relief
311. Power of Court to give directions with respect to meetings ordered by the Court
312. Irregularities
313. Power of Court to prohibit payment or transfer of money or property
314. Court may order the disclosure of information or the publication of advertisements--contravention of provisions relating to issue of superannuation interests etc.
315. Injunctions
316. Effect of sections 313, 314 and 315
317. Power of Court to punish for contempt of court
318. Court may resolve transitional difficulties

PART 28--PROCEEDINGS

319. Object of Part
320. Power of Regulator to intervene in proceedings
321. Civil proceedings not to be stayed
322. Standard of proof
323. Relief from civil liability for contravention of certain provisions
324. Evidence of contravention
324A. Time for instituting criminal proceedings
325. Vesting of property

PART 29--EXEMPTIONS AND MODIFICATIONS

326. Object of Part
327. Interpretation
328. Regulator's powers of exemption--modifiable provisions
330. Regulator's powers of exemption--general issues
331. Enforcement of conditions to which exemption is subject
332. Regulator's powers of modification--modifiable provisions
334. Regulator's powers of modification--general issues
335. Variation and revocation of exemptions and modifications
336. Notice of exemptions and modifications

PART 29A--PROTECTIONS IN RELATION TO INFORMATION

Division 1--Protection for whistleblowers

336A. Disclosures qualifying for whistleblower protection
336B. Whistleblower protection for disclosures that qualify
336C. Victimisation of whistleblowers prohibited
336D. Right to compensation
336E. Confidentiality requirement for company, company officers and employees and auditors

Division 2--Self-incrimination

336F. Self-incrimination

PART 30--MISCELLANEOUS

337. Object of Part
337A. Trustee may give effect to award made under arbitration agreement
338. Conduct by directors, servants and agents
338A. Liability of trustees required to ensure thing occurs
339. Conviction does not relieve defendant from civil liability
341. Civil immunity where defendant was complying with this Act
342. Pre-1 July 88 funding credits and debits
343. Rules against perpetuities not to apply to superannuation entity
344. Review of certain decisions
345. Statements to accompany notification of decisions
347. How information may be given to the Commissioner of Taxation
347A. The Regulator may collect statistical information
348. The Regulator may publish statistical information
349. This Act and the regulations to be subject to certain superannuation orders
349A. Payment out of a fund in accordance with the Bankruptcy Act 1966
350. Concurrent operation of State/Territory laws
353. Regulations

PART 32--ADDITIONAL TRANSITIONAL PROVISIONS--TAX FILE NUMBERS

381. Object of Part
382. Quotation of tax file number
383. Pre-1 July 1994 quotation of tax file number to be treated as if made under provisions commencing on 1 July 1994
384. Pre-1 July 1994 quotation of tax file number--request for quotation, or recording, of number not prohibited by the Taxation Administration Act 1953
385. Pre-1 July 1994 quotation of tax file number--objects of tax file number system

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