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SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - NOTES

Act No. 78 of 1993 as amended

This compilation was prepared on 26 October 2009
taking into account amendments up to Act No. 75 of 2009

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

  

  

  


Contents

Part 1--Preliminary                                                                                                                1

Division 1--Preliminary                                                                                               1

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Object of Act ...................................................................................... 1

4............ Summary of provisions ...................................................................... 2

6............ General administration of Act ............................................................ 3

7............ Application of Act not to be excluded or modified ............................ 6

8............ Act extends to external Territories ..................................................... 6

9............ Crown to be bound ............................................................................. 7

9A......... Application of the Criminal Code ...................................................... 7

Division 2--Interpretation                                                                                          8

10.......... Definitions .......................................................................................... 8

10A....... Interdependency relationship ........................................................... 27

11.......... Approvals, determinations etc. by Regulator ................................... 28

11A....... Approved forms ............................................................................... 28

11B....... Electronic lodgment of approved forms ........................................... 29

11C....... Declaration required if approved form lodged electronically on trustee's behalf     30

11D....... Electronic lodgment--documents other than approved forms ......... 31

11E........ Approved guarantees ........................................................................ 31

12.......... Associates ......................................................................................... 31

13.......... Single trustees ................................................................................... 32

13A....... RSE licensees that are groups of individual trustees ........................ 32

14.......... Indefinitely continuing fund--application of rules against perpetuities 33

15.......... Approved deposit funds--payments by trustees ........................... 34

15A....... Definitions of employee and employer .............................................. 34

15B....... Modified meaning of member ........................................................... 36

16.......... Definitions associated with employer‑sponsorship ......................... 36

17A....... Definition of self managed superannuation fund .............................. 37

18.......... Public offer superannuation fund ..................................................... 41

19.......... Regulated superannuation fund ........................................................ 44

20.......... Related bodies corporate .................................................................. 46

20A....... Resident approved deposit funds ..................................................... 46

Part 2A--Licensing of trustees and groups of individual trustees             48

Division 1--Object of this Part                                                                               48

29A....... Object of this Part and the relationship of this Part to other provisions                 48

Division 2--Classes of RSE licences                                                                  50

29B....... Classes of RSE licences .................................................................... 50

Division 3--Applying for RSE licences                                                              52

29C....... Applications for RSE licences .......................................................... 52

29CA.... APRA may request further information ........................................... 54

29CB..... Period etc. for deciding applications from existing trustees in licensing transition period       54

29CC..... Period for deciding other applications .............................................. 55

Division 4--Grant of RSE licences                                                                       57

29D....... Grant of RSE licences ....................................................................... 57

29DA.... Capital requirements ......................................................................... 58

29DB.... Notice of class of licence .................................................................. 59

29DC.... Documents required to bear ABNs .................................................. 60

29DD.... Licence period ................................................................................... 61

29DE..... APRA to give notice of refusal of applications ................................ 61

Division 5--Conditions on RSE licences                                                          62

29E........ Conditions imposed on all licences and on groups of licences ......... 62

29EA..... Additional conditions imposed on individual licences by APRA .... 65

29EB..... Directions to comply with licence conditions .................................. 66

Division 6--Varying RSE licences                                                                        67

29F........ Applications for variation of RSE licences ....................................... 67

29FA..... APRA may request further information ........................................... 67

29FB..... Period for deciding applications ....................................................... 68

29FC..... APRA may vary RSE licences in accordance with applications ...... 68

29FD..... APRA may vary or revoke licence conditions on its own initiative 69

29FE..... Notification of APRA's decisions under this Division .................... 70

29FF..... When variations or revocations come into force etc. ........................ 71

Division 7--Cancelling RSE licences                                                                 72

29G....... Cancellation of RSE licences ............................................................. 72

29GA.... Cancellation of RSE licences of financial services licensees ............. 72

29GB.... APRA may allow RSE licence to continue in effect ......................... 73

Division 8--Risk management strategies                                                        74

Subdivision A--Contents of risk management strategies                                 74

29H....... Contents of risk management strategies ........................................... 74

Subdivision B--Maintaining and reviewing risk management strategies      75

29HA.... Requirement to maintain and review risk management strategies ..... 75

29HB.... Modifications etc. to risk management strategies ............................. 76

29HC.... Notification of modifications etc. to risk management strategies ..... 76

Subdivision C--Miscellaneous                                                                                77

29HD.... APRA to be given information ......................................................... 77

Division 9--Offences and self‑incrimination                                                   79

29J........ Being trustee of a registrable superannuation entity while unlicensed etc.               79

29JA..... Failing to notify breach of licence condition ..................................... 80

29JB...... Not complying with direction to comply with licence conditions ... 81

29JC...... Not complying with direction to modify risk management strategy 81

29JCA... False representation about status as RSE licensee ........................... 82

29JD..... Breach does not affect validity of issue of superannuation interests etc.                 82

Part 2B--Registrable superannuation entities                                                     83

Division 1--Object of this Part                                                                               83

29K....... Object etc. of this Part ...................................................................... 83

Division 2--Applying for registration                                                                 84

29L........ Applications for registration ............................................................ 84

29LA..... APRA may request further information ........................................... 86

29LB..... Period for deciding applications for registration ............................... 86

Division 3--Registration                                                                                           88

29M...... Registration of registrable superannuation entity ............................. 88

29MA... Notice of registration ........................................................................ 88

29MB... Documents required to bear ABNs .................................................. 89

29MC... APRA to give notice of refusal of applications ................................ 90

Division 4--Cancelling registration                                                                     91

29N....... Cancelling registration ....................................................................... 91

Division 5--Risk management plans                                                                  92

Subdivision A--Contents of risk management plans                                          92

29P........ Contents of risk management plans .................................................. 92

Subdivision B--Maintaining and reviewing risk management plans              93

29PA..... Requirement to maintain and review risk management plans ........... 93

29PB..... Modifications etc. to risk management plans ................................... 93

29PC..... Notification of modifications etc. to risk management plans ........... 94

Subdivision C--Miscellaneous                                                                                95

29PD..... Access to risk management plans ..................................................... 95

29PE..... APRA to be given information ......................................................... 96

Division 6--Offences and self‑incrimination                                                   97

29Q....... Not complying with direction to modify risk management plan ...... 97

29QA.... Breach does not affect validity of issue of superannuation interests etc.                 97

Part 3--Operating standards                                                                                           98

30.......... Object of Part ................................................................................... 98

31.......... Operating standards for regulated superannuation funds ................. 98

32.......... Operating standards for approved deposit funds ............................. 99

33.......... Operating standards for pooled superannuation trusts .................. 100

34.......... Prescribed operating standards must be complied with ................. 101

Part 4--Accounts, audit and reporting obligations for superannuation entities       102

35.......... Objects of Part ................................................................................ 102

35A....... Accounting records (all superannuation entities) ........................... 102

35B....... Accounts and statements (self‑managed superannuation funds only) 103

35C....... Audit of accounts and statements (all superannuation entities) ..... 104

35D....... Trustee to lodge annual returns (self‑managed superannuation funds only)            106

36.......... Trustee to give copy of audit report to APRA (registrable superannuation entities only)      107

Part 5--Notices about complying fund status                                                      109

Division 1--Objects and interpretation                                                           109

37.......... Objects of Part ................................................................................ 109

38.......... Meaning of entity ............................................................................ 109

Division 2--The Regulator may give notices about complying fund status          110

38A....... Meaning of regulatory provision .................................................... 110

39.......... Meaning of contravention ............................................................... 111

40.......... Notices by the Regulator to trustee ................................................ 111

41.......... When the Regulator obliged to give notice of compliance .............. 112

42.......... Complying superannuation fund .................................................... 114

42A....... Complying superannuation fund--fund that has been a self managed superannuation fund at any time during a year ........................................................................................................ 119

43.......... Complying approved deposit fund ................................................ 124

44.......... Pooled superannuation trust ........................................................... 124

Division 3--Complying fund status for tax purposes                               126

45.......... Complying superannuation fund .................................................... 126

46.......... Complying superannuation scheme--superannuation guarantee charge 127

47.......... Complying approved deposit fund ................................................ 127

48.......... Pooled superannuation trust ........................................................... 128

49.......... Transitional--notices under the repealed provisions of the Occupational Superannuation Standards Act 1987    129

50.......... Transitional--late lodgment of elections by trustees of superannuation funds       131

Part 6--Provisions relating to governing rules of superannuation entities                 134

51.......... Object of Part ................................................................................. 134

52.......... Covenants to be included in governing rules ................................... 134

53.......... Covenants to repay amounts to beneficiaries in approved deposit funds                137

54.......... Prerequisites to variation of repayment period .............................. 138

55.......... Consequences of contravention of covenant .................................. 138

55A....... Rules about cashing benefits after death of members ..................... 139

56.......... Indemnification of trustee from assets of entity ............................ 139

57.......... Indemnification of directors of trustee from assets of entity ......... 140

58.......... Trustee not to be subject to direction ............................................. 141

59.......... Exercise of discretion by person other than trustee ....................... 142

60.......... Amendment of governing rules ....................................................... 142

60A....... Dismissal of trustee of public offer entity ..................................... 143

Part 7--Provisions applying only to regulated superannuation funds    144

61.......... Object of Part ................................................................................. 144

62.......... Sole purpose test ............................................................................ 144

63.......... Certain regulated superannuation funds not to accept employer contributions in certain circumstances                146

64.......... Superannuation contributions--deductions from salary or wages to be remitted promptly   150

64A....... Compliance with determinations of the Superannuation Complaints Tribunal        151

65.......... Lending to members of regulated superannuation fund prohibited 151

66.......... Acquisitions of certain assets from members of regulated superannuation funds prohibited 153

67.......... Borrowing ....................................................................................... 156

68.......... Victimisation of trustees etc. .......................................................... 159

68A....... Conduct relating to fund membership ............................................ 162

Part 8--In‑house asset rules applying to regulated superannuation funds                 164

Division 1--Object and interpretation                                                             164

Subdivision A--General                                                                                          164

69.......... Object of Part ................................................................................. 164

69A....... Sub‑funds to be treated as funds .................................................... 164

70A....... The Regulator may determine a person to be a standard employer‑sponsor           164

Subdivision B--Part 8 associates                                                                         165

70B....... Part 8 associates of individuals ....................................................... 165

70C....... Part 8 associates of companies ....................................................... 165

70D....... Part 8 associates of partnerships .................................................... 166

70E........ Meanings of terms used in sections 70B, 70C and 70D ................. 167

Subdivision C--In‑house assets                                                                            168

71.......... Meaning of in‑house asset .............................................................. 168

Subdivision D--Transitional arrangements in relation to in‑house assets 172

71A....... Exceptions--pre‑11 August 1999 investments and loans .............. 172

71B....... Exceptions--pre‑11 August 1999 leases and lease arrangements .. 174

71C....... Exceptions--transition period ........................................................ 174

71D....... Exception--reinvestments .............................................................. 175

71E........ Exception--certain geared investments .......................................... 176

71F........ Meaning of certain terms used in Subdivision D ............................ 179

Subdivision E--Other provisions in relation to in‑house assets                     179

72.......... How this Part applies if there are 2 or more employer‑sponsors of whom at least one is an unrelated employer‑sponsor .......................................................................... 179

73.......... Cost of in‑house asset .................................................................... 180

74.......... Historical cost ratio of fund's in‑house assets ............................... 181

75.......... Market value ratio of fund's in‑house assets ................................. 181

Division 2--Historical cost ratio of fund's in‑house assets                  182

76.......... Private sector funds established on or after 12 March 1985--historical cost ratio for the 1994‑95 year of income ........................................................................................................ 182

77.......... Private sector funds established before 12 March 1985--historical cost ratio for the 1994‑95 year of income      182

78.......... Public sector funds established on or after 1 July 1990--historical cost ratio for the 1994‑95 year of income      182

79.......... Public sector funds established before 1 July 1990--historical cost ratio for the 1994‑95 year of income             183

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 ............................................................................................. 183

Division 3--Market value ratio of fund's in‑house assets                    184

80A....... Division not applicable to certain funds ......................................... 184

81.......... All funds--market value ratio for the 1998‑99 year of income and the 1999‑2000 year of income        184

82.......... All funds--market value ratio for the 2000‑2001 year of income and later years of income   184

83.......... Certain new in‑house asset investments prohibited ....................... 185

Division 3A--Limit on in‑house assets of certain defined benefit funds               186

83A....... Definitions ...................................................................................... 186

83B....... Application of Division .................................................................. 187

83C....... Maximum permitted market value of in‑house assets .................... 188

83D....... Limit on in‑house assets ................................................................. 188

83E........ Acquisition of in‑house assets prohibited in certain circumstances 188

Division 4--Enforcement                                                                                        190

84.......... In‑house asset rules must be complied with ................................... 190

Division 5--Anti‑avoidance                                                                                    191

85.......... Prohibition of avoidance schemes ................................................... 191

Part 9--Equal representation of employers and members--employer‑sponsored funds   192

86.......... Object of Part ................................................................................. 192

87.......... Consequences of non‑compliance with this Part ............................ 192

88.......... This Part does not apply if acting trustee appointed under Part 17 192

89.......... Basic equal representation rules ..................................................... 192

90.......... Pre‑1 July 1995 rules--funds with fewer than 200 members ........ 194

91.......... Pre‑1 July 1995 rules--funds with 200 or more members ............. 195

92.......... Post‑30 June 1995 rules--funds with more than 4, but fewer than 50, members    196

93.......... Post‑30 June 1995 rules--funds with more than 49 members ....... 198

93A....... A trustee who is an employer‑sponsor of a fund may still be an independent trustee            200

Part 10--Provisions applying only to approved deposit funds                   202

94.......... Object of Part ................................................................................. 202

95.......... Borrowing ....................................................................................... 202

Part 11--Provisions applying only to pooled superannuation trusts       204

96.......... Object of Part ................................................................................. 204

97.......... Borrowing ....................................................................................... 204

98.......... Lending to unit‑holders prohibited ................................................. 205

99.......... Civil penalty provisions ................................................................. 205

Part 12--Duties of trustees and investment managers of superannuation entities               206

100........ Object of Part ................................................................................. 206

101........ Duty to establish arrangements for dealing with inquiries or complaints                 206

102........ Duty to seek information from investment manager ...................... 207

103........ Duty to keep minutes and records ................................................. 208

104........ Duty to keep records of changes of trustees .................................. 209

104A..... Trustees etc. of self managed superannuation fund--recognition of obligations and responsibilities      209

105........ Duty to keep reports ...................................................................... 210

106........ Duty to notify the Regulator of significant adverse events ............ 211

106A..... Duty to notify Commissioner of Taxation of change in status of entity                 211

107........ Duty of trustee of employer‑sponsored fund to establish procedure for appointing member representatives       212

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 ......................... 213

109........ Investments of superannuation entity to be made and maintained on arm's length basis        214

Part 14--Other provisions applying to superannuation entities                216

114........ Object of Part ................................................................................. 216

115........ Trustee of superannuation entity may maintain reserves .............. 216

116........ Agreement between trustee and investment manager ..................... 216

117........ Circumstances in which amounts may be paid out of an employer‑sponsored fund to an employer‑sponsor       216

118........ Consents to appointments ............................................................. 220

Part 15--Standards for trustees, custodians and investment managers of superannuation entities            221

Division 1--Object of Part and definition of disqualified person        221

119........ Object of Part ................................................................................. 221

120........ Disqualified persons ....................................................................... 221

Division 2--Requirements for custodians and investment managers 223

122........ Investment manager must not appoint or engage custodian without the trustee's consent     223

123........ Persons who may be appointed to be custodians of superannuation entities          223

124........ Investment managers must be appointed in writing ....................... 225

125........ Individuals not to be investment managers of superannuation entities 225

Division 3--Disqualified persons                                                                        226

Subdivision A--Disqualification by the Commissioner of Taxation               226

126........ Application of this Subdivision ...................................................... 226

126A..... The Regulator may disqualify individuals ...................................... 226

126B..... Application for waiver of disqualified status ................................. 227

126C..... Application must be decided within a period of time .................... 228

126D..... Notifying of the outcome of an application ................................... 229

126E...... The effect of seeking a waiver of disqualified person status .......... 230

126F...... The Regulator's powers to seek further material ........................... 231

Subdivision B--Disqualification by the Federal Court of Australia               232

126G..... Application of this Subdivision ...................................................... 232

126H..... Court power of disqualification ...................................................... 232

126J...... Court power to revoke or vary a disqualification etc. .................... 234

Subdivision C--Offences relating to disqualified persons                               235

126K..... Disqualified persons not to be trustees, investment managers or custodians of superannuation entities                235

Division 4--Non‑compliance not to invalidate appointment or transaction          237

127........ Non‑compliance not to invalidate appointment or transaction ...... 237

Part 16--Actuaries and auditors of superannuation entities                       238

Division 1--Object of Part                                                                                      238

128........ Object of Part ................................................................................. 238

Division 2--Obligations of actuaries and auditors                                     239

129........ Obligations of actuaries and auditors--compliance ........................ 239

130........ Obligations of actuaries and auditors--solvency ........................... 242

130A..... Auditor or actuary may give information to the Regulator ............ 244

130B..... Self incrimination ............................................................................ 244

130C..... Actuaries and auditors--failure to implement actuarial recommendations               244

Division 3--Disqualifying and removing actuaries and auditors        248

130D..... Court power of disqualification ...................................................... 248

130E...... Court power to revoke or vary a disqualification etc. .................... 249

131........ Auditors and actuaries--disqualification orders ............................. 249

131AA.. APRA may direct removal of auditor or actuary ........................... 252

Division 4--Offences and failure to carry out duties etc.                       254

131A..... The Regulator may refer matters to a professional association ...... 254

131B..... Offence of holding oneself out as an actuary or auditor ................. 255

131C..... Disqualified persons not to be auditor or actuary of superannuation entities          255

Part 17--Suspension or removal of trustee of superannuation entity   257

132........ Object of Part ................................................................................. 257

133........ Suspension or removal of trustee of superannuation entity ........... 257

134........ APRA to appoint acting trustee in cases of suspension or removal 258

135........ Terms and conditions of appointment of acting trustee ................. 259

136........ Termination of appointment of acting trustee ................................ 259

137........ Resignation of acting trustee ........................................................... 259

138........ Property vesting orders .................................................................. 259

139........ Powers of acting trustee ................................................................. 261

140........ Acting trustee to notify appointment to beneficiaries ................... 261

141........ The Regulator may give directions to acting trustee ....................... 261

141A..... Property vested in acting trustee--former trustee's obligations relating to books, identification of property and transfer of property ........................................................................ 262

142........ The Regulator may formulate a scheme for the winding‑up or dissolution, or both, of a superannuation entity    263

Part 18--Amalgamation of funds                                                                                265

143........ Object of Part ................................................................................. 265

144........ Benefits may be transferred to a new fund with APRA's approval etc. 265

145........ Application for approval of transfer .............................................. 265

146........ Approval of transfer ....................................................................... 266

147........ Cessation of rights against transferor fund ..................................... 266

Part 19--Public offer entities: provisions relating to superannuation interests       268

Division 1--Preliminary                                                                                           268

151........ Contravention of Part does not affect validity of issue of superannuation interest etc.          268

Division 2--Issuing, offering etc. superannuation interests in public offer entities        269

152........ Limitation on issuing, offering etc. superannuation interests in public offer entities               269

154........ Commission and brokerage ............................................................. 270

155........ Fair dealing on issue or redemption of a superannuation interest .. 270

156........ Civil liability where subsection 155(2) contravened ...................... 271

Part 21--Civil and criminal consequences of contravening civil penalty provisions             272

Division 1--Preliminary                                                                                           272

192........ Object of Part ................................................................................. 272

193........ Civil penalty provisions ................................................................. 272

194........ Person involved in contravening a provision taken to have contravened the provision           272

195........ When a court is taken to find a person guilty of an offence ........... 273

Division 2--Civil penalty orders                                                                         274

196........ Court may make civil penalty orders ............................................. 274

197........ Who may apply for civil penalty order .......................................... 274

198........ Time limit for application ............................................................... 275

199........ Application for civil penalty order is a civil proceeding ................ 275

200........ Enforcement of order to pay monetary penalty ............................. 275

201........ The Regulator may require a person to give assistance in connection with application for civil penalty order       275

Division 3--Criminal proceedings                                                                      277

202........ When contravention of civil penalty provisions is an offence ....... 277

203........ Application for civil penalty order precludes later criminal proceedings                 277

Division 4--Effect of criminal proceedings on application for civil penalty order             278

204........ When Division applies ................................................................... 278

205........ Effect during criminal proceedings .................................................. 278

206........ Final outcome precluding applications for civil penalty order ....... 278

207........ Final outcome not precluding application for civil penalty order .. 279

208........ After unsuccessful committal proceeding, court may preclude application for civil penalty order         280

209........ Application for civil penalty order based on alternative verdict at jury trial           280

210........ Application for civil penalty order based on alternative finding by court of summary jurisdiction        281

211........ Application for civil penalty order based on alternative finding by appeal court    281

212........ After setting aside declaration, court may preclude application for civil penalty order           282

213........ On unsuccessful appeal against declaration, Court may make civil penalty orders                 282

214........ Appeals under this Division ........................................................... 282

Division 5--Compensation for loss suffered by superannuation entity 283

215........ On application for civil penalty order, Court may order compensation 283

216........ Criminal court may order compensation ........................................ 283

217........ Enforcement of order under section 215 or 216 ............................. 284

218........ Recovery of profits, and compensation for loss, resulting from contravention       284

219........ Effect of sections 215, 216 and 218 ............................................... 285

220........ Certificates evidencing contravention ............................................. 285

Division 6--Miscellaneous                                                                                     286

221........ Relief from liability for contravention of civil penalty provision .. 286

222........ Part does not limit power to award punitive damages ................... 287

Part 23--Financial assistance to certain funds                                                   288

Division 1--Preliminary                                                                                           288

227........ Object of Part ................................................................................. 288

228........ Interpretation .................................................................................. 288

229........ Application for assistance .............................................................. 288

230........ Minister may request additional information ................................. 289

230A..... APRA to advise Minister in relation to application for assistance 289

Division 2--Determination of applications for financial assistance   290

231........ Minister may grant financial assistance .......................................... 290

232........ Maximum amount of financial assistance ....................................... 290

233........ Financial assistance to be subject to conditions ............................. 291

Division 3--Repayment of financial assistance                                            292

238........ Financial assistance to be repaid in certain circumstances .............. 292

239........ Minister may remit liability ........................................................... 292

240........ Repayable grant to have priority over other debts ......................... 292

Part 24--Facility to pay benefits to eligible rollover funds                          293

241........ Object of Part ................................................................................. 293

242........ Interpretation .................................................................................. 293

243........ Payment of benefits to eligible rollover fund .................................. 293

244........ Operating standards for transferor funds--information and records 295

248........ Claims for benefits .......................................................................... 295

Part 24A--Transitional provisions relating to pre‑1 July 1995 automatic rollovers of benefits between funds                                                                                                                         296

249........ Object of Part ................................................................................. 296

250........ Definitions ...................................................................................... 296

251........ Rights of beneficiary to rolled‑over benefits .................................. 296

252........ Claims to rolled‑over benefits ......................................................... 297

Part 24B--Provisions relating to the administration by APRA and the Commissioner of Taxation of superannuation funds with fewer than 5 members                         298

Division 1--Monitoring of superannuation funds with fewer than 5 members   298

252A..... APRA or Commissioner of Taxation may request certain information .. 298

252B..... Contravention notices ..................................................................... 299

Division 2--Secrecy provisions relating to Commissioner of Taxation                 302

252C..... Secrecy--general obligations .......................................................... 302

Division 3--Transitional and savings provisions relating to the regulation of self managed superannuation funds by the Commissioner of Taxation 306

252D..... Definition ........................................................................................ 306

252E...... Instruments made or issued by APRA or by the Commissioner of Taxation          306

252F...... Obligations owed by or to APRA or the Commissioner of Taxation 307

252G..... Outstanding annual returns and amounts ....................................... 309

252H..... Regulations ..................................................................................... 312

Part 25--Monitoring and investigating superannuation entities              313

Division 1--Preliminary                                                                                           313

253........ Objects of Part ................................................................................ 313

253A..... Notices may be given to former relevant persons .......................... 313

Division 2--Monitoring superannuation entities                                       314

254........ Information to be given to Regulator .............................................. 314

255........ Regulator may require production of books ................................... 315

256........ Access to premises ......................................................................... 315

Division 3--APRA may require trustee of superannuation entity to appoint an individual, or a committee, to investigate the financial position of the entity              316

257........ Investigation of financial position of superannuation entity .......... 316

258........ Qualifications of investigator or investigators ................................ 316

259........ APRA may veto appointment of investigator or investigators ...... 316

260........ Deadline for receipt of report ......................................................... 317

261........ Contents of report etc. ................................................................... 318

262........ Trustee must comply with requirements ....................................... 318

Division 3A--Regulator may accept and enforce undertakings         319

262A..... Acceptance and enforcement of undertakings ................................ 319

Division 4--Investigations by Regulator                                                        320

263........ Investigation of superannuation entity ........................................... 320

264........ Power of Regulator to obtain information or freeze assets ............ 320

265........ Inspectors ....................................................................................... 322

266........ Delegation by inspector .................................................................. 323

267........ Regulator may exercise powers of inspector .................................. 323

268........ Inspector may enter premises for purposes of an investigation .... 323

269........ Inspector may require production of books ................................... 323

270........ Powers of inspector to require assistance from, and examine, current and former relevant persons and other persons ........................................................................................................ 324

271........ Application for warrant to seize books not produced ................... 324

272........ Grant of warrant ............................................................................. 325

273........ Powers if books produced or seized ............................................... 326

274........ Powers if books not produced ........................................................ 328

275........ Power to require person to identify property of superannuation entity                 328

Division 5--Examinations                                                                                       329

276........ Application of Division .................................................................. 329

277........ Requirements made of an examinee ................................................ 329

278........ Examination to be in private ........................................................... 329

279........ Examinee's lawyer may attend ....................................................... 330

280........ Record of examination .................................................................... 330

281........ Giving copies of record to other persons ....................................... 330

282........ Copies given subject to conditions ................................................. 331

283........ Record to accompany report .......................................................... 331

Division 6--Reports                                                                                                   333

284........ Report of inspector ........................................................................ 333

Division 7--Offences                                                                                                 334

285........ Compliance with requirements made under this Act ...................... 334

286........ Concealing books relevant to investigation ..................................... 334

287........ Self‑incrimination ............................................................................ 334

288........ Legal professional privilege ............................................................ 336

289........ Powers of Court where non‑compliance with this Act .................. 337

Division 8--Evidentiary use of certain material                                          338

290........ Statements made at an examination: proceedings against examinee 338

291........ Statements made at an examination: other proceedings .................. 339

292........ Weight of evidence admitted under section 291 ............................. 340

293........ Objection to admission of statements made at examination ........... 341

294........ Copies of, or extracts from, certain books ...................................... 342

295........ Report under Division 6 ................................................................. 342

296........ Exceptions to admissibility of report ............................................. 343

297........ Material otherwise admissible ........................................................ 344

Division 9--Miscellaneous                                                                                     345

298........ Regulator may cause civil proceeding to be begun .......................... 345

298A..... Authorisation of members of staff ................................................. 345

299........ Person complying with requirement not to incur liability to another person           345

Part 25A--Tax file numbers                                                                                          346

Division 1--Quotation of employee's tax file number                             346

299A..... Employee may quote to employer ................................................. 346

299B..... Employer may inform trustee of tax file number ........................... 346

299C..... Employer must inform trustee of tax file number .......................... 346

Division 2--Quotation, use and transfer of beneficiary's tax file number             348

299D..... Eligible superannuation entity or regulated exempt public sector superannuation scheme beneficiary, or applicant, may quote tax file number ...................................................................... 348

299E...... Trustee may request beneficiary's or applicant's tax file number . 348

299F...... Trustee must request person who is beneficiary at commencement to quote tax file number                 348

299G..... Trustee must request person becoming beneficiary after commencement to quote tax file number         351

299H..... Use of tax file number for certain purposes--beneficiaries of eligible superannuation entities               352

299J...... Use of tax file number for certain purposes--beneficiaries of regulated exempt public sector superannuation scheme ........................................................................................................ 353

299K..... Use of tax file number for certain purposes--applicants to become beneficiaries of eligible superannuation entities ........................................................................................................ 355

299L...... Use of tax file number for certain purposes--applicants to become beneficiaries of regulated exempt public sector superannuation schemes ................................................................. 356

299M.... Trustee of eligible superannuation entity must inform RSA provider or other trustee of tax file number for certain purposes ......................................................................................... 358

299N..... Trustee of regulated exempt public sector superannuation scheme may inform RSA provider or other trustee of tax file number for certain purposes ........................................................... 359

Division 3--Method of quotation of tax file numbers, including deemed quotation        361

299P...... Method of quoting tax file number ................................................. 361

299Q..... Employee taken to have quoted to trustee where trustee informed by employer    361

299R..... Beneficiary or applicant taken to have quoted to RSA provider or trustee             362

299S...... Person claiming benefit taken to have quoted to trustee where he or she provided tax file number in connection with claim ................................................................................................ 362

299SA... Beneficiary taken to have quoted where Commissioner gives notice 363

299T..... Beneficiary taken to have quoted if he or she quoted for other purposes                363

Division 3A--Incorrect quotation of tax file number                               365

299TA.. Effect of mistaken quotation of tax file number ............................. 365

299TB... Effect of invalid quotation of tax file number ................................. 365

Division 4--Provision of tax file numbers in forms etc.                          367

299U..... Forms etc. may require tax file number .......................................... 367

299V..... Failure to quote tax file number ...................................................... 368

Division 5--General                                                                                                   369

299W.... Definitions ...................................................................................... 369

299X..... State insurance ................................................................................ 370

299Y..... Trustee of former regulated exempt public sector superannuation scheme to destroy records of tax file numbers ........................................................................................................ 370

299Z..... Transitional provisions ................................................................... 370

Part 26--Offences relating to statements, records etc.                                 373

300........ Object of Part ................................................................................. 373

301........ Interpretation .................................................................................. 373

303........ Incorrectly keeping records etc. ...................................................... 373

306........ Incorrectly keeping or making records etc. ..................................... 374

307........ Incorrectly keeping records with intention of deceiving or misleading etc.              375

308........ Falsifying or concealing identity with intention of deceiving or misleading etc.       376

Part 27--Powers of Court                                                                                                377

309........ Object of Part ................................................................................. 377

310........ Power to grant relief ....................................................................... 377

311........ Power of Court to give directions with respect to meetings ordered by the Court 379

312........ Irregularities .................................................................................... 379

313........ Power of Court to prohibit payment or transfer of money or property 381

314........ Court may order the disclosure of information or the publication of advertisements--contravention of provisions relating to issue of superannuation interests etc. ............................ 386

315........ Injunctions ...................................................................................... 387

316........ Effect of sections 313, 314 and 315 ............................................... 390

317........ Power of Court to punish for contempt of court ........................... 390

318........ Court may resolve transitional difficulties ..................................... 390

Part 28--Proceedings                                                                                                        391

319........ Object of Part ................................................................................. 391

320........ Power of Regulator to intervene in proceedings ............................. 391

321........ Civil proceedings not to be stayed ................................................. 391

322........ Standard of proof ............................................................................ 391

323........ Relief from civil liability for contravention of certain provisions .. 392

324........ Evidence of contravention .............................................................. 393

324A..... Time for instituting criminal proceedings ....................................... 394

325........ Vesting of property ........................................................................ 394

Part 29--Exemptions and modifications                                                                 396

326........ Object of Part ................................................................................. 396

327........ Interpretation .................................................................................. 396

328........ Regulator's powers of exemption--modifiable provisions ............ 396

330........ Regulator's powers of exemption--general issues ......................... 397

331........ Enforcement of conditions to which exemption is subject ............. 397

332........ Regulator's powers of modification--modifiable provisions ......... 397

334........ Regulator's powers of modification--general issues ...................... 398

335........ Variation and revocation of exemptions and modifications ............ 398

336........ Notice of exemptions and modifications ........................................ 398

Part 29A--Protections in relation to information                                               399

Division 1--Protection for whistleblowers                                                     399

336A..... Disclosures qualifying for whistleblower protection ..................... 399

336B..... Whistleblower protection for disclosures that qualify ................... 400

336C..... Victimisation of whistleblowers prohibited ................................... 401

336D..... Right to compensation .................................................................... 402

336E...... Confidentiality requirement for company, company officers and employees and auditors     402

Division 2--Self‑incrimination                                                                              405

336F...... Self‑incrimination ............................................................................ 405

Part 30--Miscellaneous                                                                                                   406

337........ Object of Part ................................................................................. 406

337A..... Trustee may give effect to award made under arbitration agreement 406

338........ Conduct by directors, servants and agents ..................................... 406

338A..... Liability of trustees required to ensure thing occurs ...................... 408

339........ Conviction does not relieve defendant from civil liability .............. 409

341........ Civil immunity where defendant was complying with this Act ..... 409

342........ Pre‑1 July 88 funding credits and debits ........................................ 409

343........ Rules against perpetuities not to apply to superannuation entity . 411

344........ Review of certain decisions ............................................................ 412

345........ Statements to accompany notification of decisions ....................... 413

347........ How information may be given to the Commissioner of Taxation . 414

347A..... The Regulator may collect statistical information .......................... 414

348........ The Regulator may publish statistical information ........................ 416

349........ This Act and the regulations to be subject to certain superannuation orders           417

349A..... Payment out of a fund in accordance with the Bankruptcy Act 1966 417

350........ Concurrent operation of State/Territory laws ................................ 417

353........ Regulations ..................................................................................... 417

Part 32--Additional transitional provisions--tax file numbers                 419

381........ Object of Part ................................................................................. 419

382........ Quotation of tax file number ........................................................... 419

383........ Pre‑1 July 1994 quotation of tax file number to be treated as if made under provisions commencing on 1 July 1994 ........................................................................................................ 419

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 .................................................. 420

385........ Pre‑1 July 1994 quotation of tax file number--objects of tax file number system 420

Notes                                                                                                                                           421


Notes to the Superannuation Industry (Supervision) Act 1993

Note 1

The Superannuation Industry (Supervision) Act 1993 as shown in this compilation comprises Act No. 78, 1993 amended as indicated in the Tables below.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

All relevant information pertaining to application, saving or transitional provisions prior to 8 October 1999 is not included in this compilation. For subsequent information see Table A.

The Superannuation Industry (Supervision) Act 1993 was modified by the Superannuation Industry (Supervision) Regulations 1994 (1994 No. 57 as amended). The modifications are not incorporated in this compilation.

The Superannuation Industry (Supervision) Act 1993 was modified by Modification Declaration No. 4 of 2007 and Superannuation Industry (Supervision) modification declaration No. 2 of 2009 see Table B.

Modification Declaration Nos. 4, 14, 15 and 16 were revoked by the Revocation of Modification Declarations on 6 September 2005 (see F2005L02475).

Modification Declaration No. 24 was revoked by the Superannuation Industry (Supervision) modification declaration No. 1 of 2009 on 20 October 2009 (see F2009L03944).

 

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

 

Superannuation Industry (Supervision) Act 1993

78, 1993

30 Nov 1993

Ss. 30-116,
118-142 and
253-308: 1 Dec 1993 (see s. 2(4))

S. 117: 21 Oct 1992

Parts 18-20 (ss. 143-191), Parts 22-24 (ss. 223-252) and S. 342: 1 July 1994

Remainder: Royal Assent

 

 

Taxation Laws Amendment Act (No. 3) 1993

118, 1993

24 Dec 1993

Part 11 (ss.
156-159): 25 Dec 1993 (a)

Ss. 157 and 159

 

Superannuation Industry (Supervision) Legislation Amendment Act 1994

140, 1994

28 Nov 1994

Ss. 3-11, 14-16, 21-25, 32-35, 40, 41 and 44-48: Royal Assent (b)

Ss. 12, 13, 28-31 and 36-39: 1 Dec 1993 (b)

Ss. 17-20, 26, 27, 42 and 43: 26 Dec 1994 (b)

Ss. 4, 6, 7, 10, 12, 14, 16, 17, 19, 21, 23, 26, 28, 32, 34, 36, 40, 42, 44, 46 and 48

 

Taxation Laws Amendment Act (No. 4) 1994

181, 1994

19 Dec 1994

Schedule 1 (items 22-85): 13 Oct 1994

Remainder: Royal Assent

Sch. 3 (items 103, 108, 109, 112, 113, 117)

 

Life Insurance (Consequential Amendments and Repeals) Act 1995

5, 1995

23 Feb 1995

1 July 1995 (see s. 2 and Gazette 1995, No. GN24)

--

 

Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995

53, 1995

23 June 1995

1 July 1995

Sch. 5 (item 36)

 

Superannuation Industry (Supervision) Legislation Amendment Act 1995

144, 1995

12 Dec 1995

Ss. 3, 4(1) and Schedule 4 (items 1, 6, 10, 22-27, 30-33,
71-75, 86): Royal Assent (c)

S. 4(2) and Schedule 4 (items 2, 5, 7,
11-13, 28, 29,
34-70, 77-81, 83, 84): 9 Jan 1996 (c)

S. 4(3) and Schedule 4 (items 3, 4, 8, 9, 14-21, 76, 82, 85): (c)

Ss. 3, 4 and Sch. 4 (items 19, 33, 43, 53)

 

Commonwealth Bank Sale Act 1995

161, 1995

16 Dec 1995

Ss. 3 and 20: Royal Assent (d)
Schedule (item 59): (d)

Ss. 3 and 20

 

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

Schedule 4 (items 11-13) and Schedule 6: Royal Assent (e)

Sch. 6 (item 17)

 

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Schedule 2 (item 110): (f)

--

 

Workplace Relations and Other Legislation Amendment Act 1996

60, 1996

25 Nov 1996

Schedule 19 (item 51): Royal Assent (g)

S. 2(2), (6) (am. by 77, 1996, Sch. 3 [items 1, 2])

 

as amended by

 

 

 

 

 

Workplace Relations and Other Legislation Amendment Act (No. 2) 1996

77, 1996

19 Dec 1996

Schedule 3 (items 1, 2): (h)

--

 

Taxation Laws Amendment Act (No. 2) 1996

76, 1996

18 Dec 1996

Schedule 4 (items 1-18): 16 Feb 1997 (i)

--

 

Income Tax (Consequential Amendments) Act 1997

39, 1997

17 Apr 1997

1 July 1997

--

 

Retirement Savings Accounts (Consequential Amendments) Act 1997

62, 1997

28 May 1997

2 June 1997 (see s. 2 and Gazette 1997, No. S202)

--

 

Superannuation Contributions Tax (Consequential Amendments) Act 1997

71, 1997

5 June 1997

5 June 1997

--

 

Financial Laws Amendment Act 1997

107, 1997

30 June 1997

Schedule 14: Royal Assent (j)

--

 

Taxation Laws Amendment Act (No. 1) 1997

122, 1997

8 July 1997

Schedule 7: (k)

--

 

Audit (Transitional and Miscellaneous) Amendment Act 1997

152, 1997

24 Oct 1997

Schedule 2: (items 1242-1245): 1 Jan 1998 (see Gazette 1997, No. GN49) (l)

--

 

Superannuation Industry (Supervision) Amendment Act 1997

172, 1997

17 Nov 1997`

Schedule 1: 1 July 1996
Remainder: Royal Assent

--

 

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997

191, 1997

7 Dec 1997

Schedule 6: Royal Assent (m)

--

 

Financial Sector Reform (Consequential Amendments) Act 1998

48, 1998

29 June 1998

Schedule 1 (items 184-191): 1 July 1998 (see Gazette 1998, No. S316) (n)

--

 

Financial Sector Reform (Amendments and Transitional Provisions) Act 1998

54, 1998

29 June 1998

Schedule 16 (Parts 1-6): 1 July 1998 (see Gazette 1998, No. S316) (o)
Schedule 16 (Part 7): (o)
Schedule 16 (items 232-234): [see (o) and Note 2]
Schedule 16 (items 235, 236): [see (o) and Note 2]

S. 2(14) (am. by 44, 1999, Sch. 6 (item 8))
S. 2(15) (am. by 44, 1999, Sch. 6 (item 9))
S. 2(16) (am. by 24, 2000, Sch. 11 [item 1])

 

as amended by

 

 

 

 

 

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999

44, 1999

17 June 1999

Schedule 6 (items 8, 9, 11, 12): (oa)
Schedule 6 (item 13): Royal Assent (oa)

S. 3(7A) (ad. by 24, 2000,
Sch. 11 [item 4])

 

as amended by

 

 

 

 

 

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 2000

24, 2000

3 Apr 2000

Schedule 11 (item 1): (ob)
Schedule 11 (item 4): (oaa)

--

 

Superannuation Legislation Amendment (Resolution of Complaints) Act 1998

118, 1998

11 Dec 1998

11 Dec 1998

--

 

Superannuation Legislation Amendment Act 1999

38, 1999

31 May 1999

Schedule 2 (Part 2): 28 June 1999)
Schedule 2 (Part 3): 5 June 1997 (p)
Schedule 2 (Part 4): 1 July 1999
Schedule 2 (Part 5): 1 Dec 1999
Remainder: Royal Assent

--

 

Superannuation Legislation Amendment Act (No. 3) 1999

121, 1999

8 Oct 1999

Schedule 1 (items 29, 54): 1 Apr 2000
Schedule 1 (items 44, 50): 1 July 2000
Remainder: Royal Assent

Sch. 1 (items 133-136) [see Table A]

 

Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999

128, 1999

13 Oct 1999

Ss. 4-8 and Schedule 1 (items 44-74): 13 Oct 1999 (q)

Ss. 4-8 [see Table A]

 

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999

131, 1999

13 Oct 1999

Schedule 5: Royal Assent (r)

--

 

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Schedule 1 (item 901): 5 Dec 1999 (see Gazette 1999, No. S584) (s)

--

 

Superannuation Legislation Amendment Act (No. 4) 1999

199, 1999

23 Dec 1999

23 Dec 1999

Sch. 1 (items 47, 48) [see Table A]

 

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 2000

24, 2000

3 Apr 2000

Schedule 9 (items 5-14), Schedule 10 (items 1, 2, 4, 6, 7, 9, 10) and Schedule 12 (item 10): Royal Assent (t)
Schedule 10 (items 3, 5, 8,
11-13): 12 May 2000 (see Gazette 2000, No. S239) (t)
Schedule 12 (items 1-3): 3 Apr 2000 (t)

Sch. 12 (items
1-3, 10) [see Table A]

 

Broadcasting Services Amendment (Digital Television and Datacasting) Act 2000

108, 2000

3 Aug 2000

Schedule 3 (items 5, 6): 1 Jan 2001 (see Gazette 2000, No. GN50) (u)

--

 

Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000

137, 2000

24 Nov 2000

Ss. 1-3 and Schedule 1 (items 1, 4, 6, 7, 9-11, 32): Royal Assent
Remainder: 24 May 2001

Sch. 2 (items 418, 419) [see Table A]

 

Financial Sector Legislation Amendment Act (No. 1) 2000

160, 2000

21 Dec 2000

Schedule 1 (item 21): Royal Assent
Remainder: 18 Jan 2001

Sch. 3 (item 42) [see Table A]

 

Treasury Legislation Amendment (Application of Criminal Code) Act (No. 1) 2001

31, 2001

28 Apr 2001

Ss. 1-3, Schedule 1 (items 1-4) and Schedule 2: Royal Assent
Schedule 1 (items 171, 172): 18 Jan 2001 (see s. 2(2))
Remainder: 15 Dec 2001 (see s. 2(4))

--

 

as amended by

 

 

 

 

 

Treasury Legislation Amendment (Application of Criminal Code) Act (No. 3) 2001

117, 2001

18 Sept 2001

Schedule 2 (items 35-54): (v)

--

 

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

Ss. 4-14 and Schedule 3 (items 498-506): 15 July 2001 (see Gazette 2001, No. S285 (w)

Ss. 4-14 [see Note 1]

 

Family Law Legislation Amendment (Superannuation) Act 2001

61, 2001

28 June 2001

28 Dec 2002

S. 5 (as am. by 86, 2002, Sch. 5 [item 10]) [see Table A]

as amended by

 

 

 

 

Proceeds of Crime (Consequential Amendments and Transitional Provisions) Act 2002

86, 2002

11 Oct 2002

Ss. 1-3: Royal Assent
Remainder: 1 Jan 2003 (see s. 2(1) and Gazette 2002, No. GN44)

--

 

Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001

121, 2001

24 Sept 2001

Ss. 1-3: Royal Assent
Remainder: 1 July 2002 (see s. 2(2) and Gazette 2002, No. GN24)

Sch. 2 (item 147) [see Table A]

 

as amended by

 

 

 

 

 

Financial Services Reform (Consequential Provisions) Act 2001

123, 2001

27 Sept 2001

Schedule 2 (item 2): 11 Mar 2002 (see Gazette 2001, No. GN42) (x)

--

 

Financial Services Reform (Consequential Provisions) Act 2001

123, 2001

27 Sept 2001

Schedule 1 (items 282-285, 287-289,
326-341) and Schedule 2 (items 8, 11-48): 11 Mar 2002 (see Gazette 2001, No. GN42) (y)
Schedule 2 (items 9, 10): 1 July 2002 (see Gazette 2002, No. GN24) (y)

Sch. 2 (item 10) [see Table A]

 

Financial Sector Legislation Amendment Act (No. 1) 2002

37, 2002

26 June 2002

Schedule 8: 27 June 2002 (z)

--

 

Workplace Relations Legislation Amendment (Registration and Accountability of Organisations) (Consequential Provisions) Act 2002

105, 2002

14 Nov 2002

Schedule 3 (item 63): 12 May 2003 (see s. 2 and Gazette 2002, No. GN49)

--

 

Australian Crime Commission Establishment Act 2002

125, 2002

10 Dec 2002

Schedule 2 (item 124): 1 Jan 2003

--

 

Superannuation Industry (Supervision) Amendment Act 2003

52, 2003

26 June 2003

Schedule 1: 26 June 2003
(see s. 2(1))
Remainder: Royal Assent

--

 

Financial Sector Legislation Amendment Act (No. 1) 2003

116, 2003

27 Nov 2003

Schedule 6: 28 Nov 2003

--

 

Superannuation Safety Amendment Act 2004

53, 2004

27 Apr 2004

Schedule 1 (items 1-61), Schedules 2 and 3: 1 July 2004 (see Gazette 2004, No. GN22)
Schedule 1 (items 62-86): (za)
Remainder: Royal Assent

Sch. 2 (item 373) and Sch. 3 (item 11(2)) [see Table A]

 

Bankruptcy Legislation Amendment Act 2004

80, 2004

23 June 2004

Schedule 1 (items 209, 212, 213, 215): 1 Dec 2004 (see Gazette 2004, No. GN34)

Sch. 1 (items 212, 213, 215) [see Table A]

 

Superannuation Laws Amendment (2004 Measures No. 2) Act 2004

93, 2004

29 June 2004

Schedule 1 (item 8): (zb)

--

 

Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004

102, 2004

30 June 2004

Schedule 1: 1 July 2005
Remainder: Royal Assent

Sch. 2 (item 10(2)) [see Table A]

 

Financial Framework Legislation Amendment Act 2005

8, 2005

22 Feb 2005

S. 4 and Schedule 1 (items 419-423, 496): Royal Assent

S. 4 and Sch. 1 (item 496) [see Table A]

 

Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2005

82, 2005

29 June 2005

Schedule 1 (items 12-14): (zc)

--

 

Statute Law Revision Act 2007

8, 2007

15 Mar 2007

Schedule 4 (items 28-30): Royal Assent

--

 

Tax Laws Amendment (Simplified Superannuation) Act 2007

9, 2007

15 Mar 2007

Schedule 1 (items 28-35, 37) and Schedule 5 (items 9-23, 36(1)): Royal Assent

Sch. 1 (item 37) and Sch. 5 (item 36(1)) [see Table A]

 

Superannuation Legislation Amendment (Simplification) Act 2007

15, 2007

15 Mar 2007

Schedule 1 (items 351-364,
406(1)-(3)): (zd)
Schedule 3 (item 54): 1 July 2007

Sch. 1 (item 406(1)-(3)) [see Table A]

 

Tax Laws Amendment (2007 Measures No. 4) Act 2007

143, 2007

24 Sept 2007

Schedule 3 and Schedule 5 (items 27, 48(1), (3)): Royal Assent

Sch. 5 (item 48(1), (3)) [see Table A]

 

Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007

154, 2007

24 Sept 2007

Schedule 1 (items 136-155, 294-296), Schedule 2 (items 3-21), Schedule 3 (items 4-12, 14) and Schedule 4 (items 57-73): Royal Assent
Schedule 1 (items 239-244): 1 Jan 2008
Schedule 1 (items 246-255): 24 Sept 2008

Sch. 1 (items 294-296), Sch. 2 (item 21) and Sch. 3 (item 14) [see Table A]

 

Financial Sector Legislation Amendment (Review of Prudential Decisions) Act 2008

25, 2008

26 May 2008

Schedule 1 (items 41-70), Schedule 2 (items 26, 27), Schedule 3 (items 32-38) and Schedule 4 (items 38-43): Royal Assent

Sch. 1 (items 42, 45, 70), Sch. 2 (item 27) and Sch. 4 (item 43) [see Table A]

 

First Home Saver Accounts (Consequential Amendments) Act 2008

45, 2008

25 June 2008

Schedule 3 (item 38): 26 June 2008

--

 

Same‑Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Act 2008

134, 2008

4 Dec 2008

Schedule 4 (items 8-17): 1 July 2008
Schedule 4 (item 20): Royal Assent

Sch. 4 (items 16, 17, 20) [see Table A]

 

Fair Work (State Referral and Consequential and Other Amendments) Act 2009

54, 2009

25 June 2009

Schedule 18 (item 23): (ze)

--

 

Financial Sector Legislation Amendment (Enhancing Supervision and Enforcement) Act 2009

75, 2009

27 Aug 2009

Schedule 1 (item 221): [see Note 3] Schedule 2 (items 9-12, 14): 28 Aug 2009

Sch. 2 (item 14) [see Table A]


(a)     The Superannuation Industry (Supervision) Act 1993 was amended by Part 11 (sections
156-159) only of the Taxation Laws Amendment Act (No. 3) 1993, subsection 2(4) of which provides as follows:

                 (4)   Division 3 of Part 10 and Part 11 commence on whichever is the later of the following days:

                              (a)   the date of commencement of Part 3 of the Superannuation Industry (Supervision) Act 1993;

                              (b)   the day after the date of commencement of this section.

(b)    The Superannuation Industry (Supervision) Act 1993 was amended by Part 2 (sections 3-48) only of the Superannuation Industry (Supervision) Legislation Amendment Act 1994, subsections 2(1)-(3) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (2)   Divisions 5, 12 and 15 of Part 2 are taken to have commenced on 1 December 1993.

                 (3)   Divisions 7, 8, 11 and 17 of Part 2 commence on the twenty‑eighth day after the day on which this Act receives the Royal Assent.

(c)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 4 only of the Superannuation Industry (Supervision) Legislation Amendment Act 1995, subsections 2(1)-(3) of which provide as follows:

                 (1)   Sections 1, 2 and 3, subsection 4(1), section 5, Schedules 1 and 2, items 1, 6, 10, 22 to 27, 30 to 33, 71 to 75 and 86 of Schedule 4 and items 1 to 7, 10 to 12, 25 to 71, 73 to 78, paragraphs (a), (b) and (c) of item 95, paragraphs (a) and (b) of item 96 and items 97 to 102 of Schedule 5 commence on the day on which this Act receives the Royal Assent.

                 (2)   Subsection 4(3), Schedule 3 and items 3, 4, 8, 9, 14 to 21, 76, 82 and 85 of Schedule 4 commence:

                              (a)   on the day on which this Act receives the Royal Assent; or

                              (b)   immediately after the beginning of the day on which the Taxation Laws Amendment Act (No. 2) 1995 receives the Royal Assent;

whichever is the later to occur of those times.

                 (3)   Subsection 4(2) and the remaining items of Schedule 4 commence 28 days after the day on which this Act receives the Royal Assent.

         The Taxation Laws Amendment Act (No. 2) 1995 came into operation on 16 December 1995.

(d)     The Superannuation Industry (Supervision) Act 1993 was amended by the Schedule (item 59) only of the Commonwealth Bank Sale Act 1995 subsections 2(1) and (2) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (2)   Part 3, and all the items of the Schedule (except items 1, 12, 16, 17, 21, 22, 23, 26, 27, 31, 37 and 48), commence at the transfer time.

         The transfer time occurred on 19 July 1996.

(e)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 4 (items 11-13) and Schedule 6 only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(f)      The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 2 (item 110) only of the Statute Law Revision Act 1996, subsection 2(2) of which provides as follows:

                 (2)   Each item in Schedule 2 commences or is taken to have commenced (as the case requires) at the time specified in the note at the end of the item.

         Item 110 is taken to have commenced immediately after the commencement of Part 7 of the Superannuation Industry (Supervision) Act 1993.

         Part 7 commenced on 1 December 1993.

(g)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 19 (item 51) only of the Workplace Relations and Other Legislation Amendment Act 1996, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(h)     The Workplace Relations and Other Legislation Amendment Act 1996 was amended by Schedule 3 (items 1 and 2) only of the Workplace Relations and Other Legislation Amendment Act (No. 2) 1996, subsection 2(4) of which provides as follows:

                 (4)   The items of Schedule 3 are taken to have commenced immediately after the Workplace Relations and Other Legislation Amendment Act 1996 received the Royal Assent.

         The Workplace Relations and Other Legislation Amendment Act 1996 received the Royal Assent on 25 November 1996.

(i)       The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 4 (items 1-18) only of the Taxation Laws Amendment Act (No. 2) 1996, subsection 2(4) of which provides as follows:

                 (4)   Schedule 4 commences on the 60th day after the day on which this Act receives the Royal Assent.

(j)      The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 14 only of the Financial Laws Amendment Act 1997, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(k)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 7 only of the Taxation Laws Amendment Act (No. 1) 1997, subsection 2(10) of which provides as follows:

               (10)   Schedule 7 is taken to have commenced immediately after the commencement of section 299G of the Superannuation Industry (Supervision) Act 1993.

         Section 299G commenced on 16 February 1997.

(l)      The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 2 (items 1242-1245) only of the Audit (Transitional and Miscellaneous) Amendment Act 1997, subsection (2) of which provides as follows:

                 (2)   Schedules 1, 2 and 4 commence on the same day as the Financial Management and Accountability Act 1997.

(m)    The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 6 only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(n)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 1 (items 184-191) only of the Financial Sector Reform (Consequential Amendments) Act 1998, subsection 2(2) of which provides as follows:

                 (2)   Subject to subsections (3) to (14), Schedules 1, 2 and 3 commence on the commencement of the Australian Prudential Regulation Authority Act 1998.

(o)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 16 only of the Financial Sector Reform (Amendments and Transitional Provisions) Act 1998, subsections 2(1), (2)(n), (14)(b), (15)(b) and 16(b) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (2)   The following provisions of this Act commence on the commencement of the Australian Prudential Regulation Authority Act 1998:

                              (n)   Parts 1 to 6 of Schedule 16;

               (14)   Part 7 of Schedule 16 commences:

                              (b)   immediately after the commencement of Part 1 of Schedule 2 to the Superannuation Legislation Amendment Act 1999 if that Part does not commence before the commencement of the Australian Prudential Regulation Authority Act 1998.

         Part 1 of Schedule 2 to the Superannuation Legislation Amendment Act 1999 commenced on 31 May 1999.

               (15)   Items 232 to 234 of Part 8 of Schedule 16 commence:

                              (b)   immediately after the commencement of item 42 of Schedule 1 to the Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 1999 if that item does not commence before the commencement of the Australian Prudential Regulation Authority Act 1998. [see Note 2]

               (16)   Items 235 and 236 of Part 8 of Schedule 16 commence:

                              (b)   immediately after the commencement of item 50 of Schedule 1 to the Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2000 if that item does not commence before the commencement of the Australian Prudential Regulation Authority Act 1998. [see Note 2]

(oa)   The Financial Sector Reform (Amendments and Transitional Provisions) Act 1998 was amended by Schedule 6 (items 8, 9 and 11-13) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(1) and (7A) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

               (7A)   Items 8, 9, 11 and 12 of Schedule 6 are taken to have commenced immediately after the Financial Sector Reform (Amendments and Transitional Provisions) Act 1998 received the Royal Assent.

         The Financial Sector Reform (Amendments and Transitional Provisions) Act 1998 received the Royal Assent on 29 June 1998.

(ob)  The Financial Sector Reform (Amendments and Transitional Provisions) Act 1998 was amended by Schedule 11 (item 1) of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 2000, subsection 2(9) of which provides as follows:

                 (9)   Items 1, 2 and 3 of Schedule 11 are taken to have commenced immediately after the Financial Sector Reform (Amendments and Transitional Provisions) Act 1998 received the Royal Assent.

         The Financial Sector Reform (Amendments and Transitional Provisions) Act 1998 received the Royal Assent on 29 June 1998.

(oaa) The Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 was amended by Schedule 11 (item 4) of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 2000, subsection 2(10) of which provides as follows:

               (10)   Item 4 of Schedule 11 is taken to have commenced immediately after the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 received the Royal Assent.

         The Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 received the Royal Assent on 17 June 1999.

(p)     Subsection 2(3) of the Superannuation Legislation Amendment Act 1999 provides as follows:

                 (3)   Part 3 of Schedule 2 is taken to have commenced on 5 June 1997, immediately after the commencement of the Superannuation Contributions Tax (Consequential Amendments) Act 1997.

(q)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 1 (items 44-74) only of the Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   In this section, commencing time means the time when the Superannuation (Unclaimed Money and Lost Members) Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

(r)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 5 only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(s)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 1 (item 901) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   In this Act, commencing time means the time when the Public Service Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

(t)      The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 9 (items 5-14) and Schedule 10 only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 2000, subsections 2(1), (7), (12) and (13) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (7)   Subject to subsection (8), the items of Schedule 10, other than items 1, 2, 4, 6, 7, 9 and 10, commence on a day to be fixed by Proclamation.

               (12)   Part 1 of Schedule 12 commences:

                              (a)   after all of the Acts listed in subsection (13) have received the Royal Assent; and

                              (b)   on the day that is the last day on which any of those Acts received the Royal Assent.

               (13)   These are the relevant Acts for the purposes of paragraph (12)(a):

                              (a)   this Act;

                              (b)   each of the Acts referred to in the definition of Validation Act in item 1 of Schedule 12 to this Act.

(u)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 3 (items 5 and 6) only of the Broadcasting Services Amendment (Digital Television and Datacasting) Act 2000, subsection 2(2) of which provides as follows:

                 (2)   Subject to subsection (3), the remaining provisions of this Act commence on a day to be fixed by Proclamation.

(v)     The Treasury Legislation Amendment (Application of Criminal Code) Act (No. 1) 2001 was amended by Schedule 2 (items 35-54) only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 3) 2001, subsection 2(4) of which provide as follows:

                 (4)   Schedule 2 and Part 4 of Schedule 3 are taken to have commenced immediately after the commencement of item 14 of Schedule 1 to the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 1) 2001.

         Item 14 of Schedule 1 commenced on 15 December 2001.

(w)    The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 3 (items 498-506) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.

(x)     The Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001 was amended by Schedule 2 (item 2) only of the Financial Services Reform (Consequential Provisions) Act 2001, subsection 2(19)(a)(i) of which provides as follows:

               (19)   The commencement of items 1 and 2 of Schedule 2 is as follows:

                              (a)   if Parts 5 and 6 of Schedule 2 to the Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001 do not commence before the FSR commencement, the items commence on the later of:

                                      (i)   the FSR commencement; and

(y)     The Superannuation Industry (Supervision) Act 1993 was amended by Schedule 1 (items 282-285, 287-289, 326-341) and Schedule 2 (items 8, 9 and 11-48) only of the Financial Services Reform (Consequential Provisions) Act 2001, subsections 2(1), (6), (9A), (18)(a) and (21)(a) of which provide as follows:

                 (1)   In this section :

                         FSR commencement means the commencement of item 1 of Schedule 1 to the Financial Services Reform Act 2001.

                 (6)   Subject to subsections (7) to (17), the other items of Schedule 1 commence on the FSR commencement.

               (9A)   If Parts 5 and 6 of Schedule 2 to the Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001 do not commence before the FSR commencement, items 276 to 278, and 290 to 325C, of Schedule 1 to this Act do not ever commence.

               (18)   The commencement of the items of Schedule 2, other than items 1, 2, 4, 5, 9 and 10, is as follows:

                              (a)   if Parts 5 and 6 of Schedule 2 to the Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001 do not commence before the FSR commencement, the items commence on the FSR commencement;

               (21)   The commencement of items 9 and 10 of Schedule 2 is as follows:

                              (a)   if item 8 of Schedule 2 to this Act commences under subsection (18), the items commence on the commencement of Parts 5 and 6 of Schedule 2 to the Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001;

(z)     Subsection 2(1) (item 5) of the Financial Sector Legislation Amendment Act (No. 1) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

5.  Schedules  5 to 9

The day after the day on which this Act receives the Royal Assent.

27 June 2002

(za)   Subsection 2(1) (items 2 and 3) of the Superannuation Safety Amendment Act 2004 provide as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

2.  Schedule 1, Part 1

A single day to be fixed by Proclamation.

However, if the provision(s) do not commence within the period of 6 months beginning on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period.

1 July 2004 (see Gazette 2004, No. GN22)

3.  Schedule 1, Part 2

On the day after the end of the period of 2 years beginning on the day on which the provision(s) covered by table item 2 commence.

1 July 2006

(zb)  Subsection 2(1) (item 4) of the Superannuation Laws Amendment (2004 Measures No. 2) Act 2004 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

4.  Schedule 1, item 8

Immediately after the commencement of item 29 of Schedule 1 to the Superannuation Safety Amendment Act 2004.

1 July 2004

(zc)   Subsection 2(1) (item  5) of the Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2005 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

5.  Schedule 1, items 5 to 14

Immediately after the commencement of Schedule 1 to the Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004.

1 July 2005

(zd)   Subsection 2(1) (item  2) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

2.  Schedule 1

Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007.

15 March 2007

(ze)   Subsection 2(1) (item 41) of the Fair Work (State Referral and Consequential and Other Amendments) Act 2009 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Provision(s)

Commencement

Date/Details

41.  Schedule 18

Immediately after the commencement of Part 2‑4 of the Fair Work Act 2009.

1 July 2009 (see F2009L02563)


Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted

Provision affected

How affected

Part 1

 

Division 1

 

S. 2 ......................................

am. No. 128, 1999

S. 3 ......................................

am. No. 54, 1998; No. 121, 1999

S. 4 ......................................

am. No. 53, 1995; No. 76, 1996; No. 54, 1998; No. 128, 1999; No. 123, 2001; No. 53, 2004; No. 154, 2007

S. 5.......................................

rep. No. 53, 2004

S. 6 ......................................

rs. No. 54, 1998; No. 121, 1999

 

am. No. 128, 1999; Nos. 24 and 160, 2000; No. 123, 2001; No. 53, 2004; No. 82, 2005; Nos. 9 and 154, 2007

Note to s. 6(2) .....................

am. No. 121, 1999

S. 9A ...................................

ad. No. 160, 2000

 

rs. No. 31, 2001

Division 2

 

S. 10 ....................................

am. No. 118, 1993; Nos. 140 and 181, 1994; Nos. 5, 53, 144, 161 and 169, 1995; No. 60, 1996; Nos. 39, 62, 107 and 172, 1997; Nos. 48 and 54, 1998; Nos. 38, 121, 128, 146 and 199, 1999; Nos. 24 and 160, 2000; Nos. 55, 61 and 123, 2001; No. 105, 2002; Nos. 53, 80 and 102, 2004; Nos. 9, 15 and 154, 2007; Nos. 25 and 134, 2008; No. 54, 2009

S. 10A..................................

ad. No. 102, 2004

Heading to s. 11 ..................

am. No. 54, 1998

S. 11 ....................................

am. No. 54, 1998

Ss. 11A-11D .......................

ad. No. 24, 2000

S. 11E...................................

ad. No. 53, 2004

 

am. No. 154, 2007

S. 12 ....................................

am. No. 55, 2001

Heading to s. 13...................

am. No. 53, 2004

S. 13.....................................

am. No. 53, 2004

S. 13A..................................

ad. No. 53, 2004

S. 15 ....................................

am. No. 140, 1994; No. 62, 1997

S. 15A .................................

ad. No. 169, 1995

S. 15B .................................

ad. No. 61, 2001

S. 16.....................................

am. No. 53, 2004

S. 17 ....................................

rep. No. 31, 2001

S. 17A..................................

ad. No. 121, 1999

 

am. No. 53, 2004; No. 9, 2007; No. 134, 2008

Subhead. to s. 18(11) .........

am. No. 54, 1998

S. 18 ....................................

am. No. 144, 1995; No. 54, 1998; No. 121, 1999; Nos. 24 and 160, 2000

S. 18A .................................

ad. No. 144, 1995

 

rep. No. 121, 1999

S. 19 ....................................

am. No. 54, 1998; No. 121, 1999; No. 24, 2000

Note to s. 19(4) ...................

ad. No. 76, 1996

 

am. No. 53, 2004

S. 20 ....................................

am. No. 55, 2001

S. 20A .................................

ad. No. 181, 1994

Part 2....................................

rep. No. 53, 2004

S. 21 ....................................

am. No. 121, 1999; No. 37, 2002; No. 53, 2004

 

rep. No. 53, 2004

S. 22 ....................................

am. No. 144, 1995

 

rep. No. 53, 2004

S. 23 ....................................

am. No. 54, 1998; No. 53, 2004

 

rep. No. 53, 2004

S. 24 ....................................

rs. No. 144, 1995

 

am. No. 54, 1998

 

rep. No. 53, 2004

S. 25 ....................................

am. No. 54, 1998

 

rep. No. 53, 2004

S. 26 ....................................

am. Nos. 144 and 169, 1995; No. 54, 1998; No. 53, 2004

 

rep. No. 53, 2004

S. 27 ....................................

am. No. 144, 1995; No. 53, 2004

 

rep. No. 53, 2004

Ss. 27A, 27B .......................

ad. No. 144, 1995

 

am. No. 54, 1998

 

rep. No. 53, 2004

Heading to s. 27C ................

am. No. 54, 1998; No. 53, 2004

 

rep. No. 53, 2004

S. 27C .................................

ad. No. 144, 1995

 

am. No. 54, 1998

 

rep. No. 53, 2004

S. 27D .................................

ad. No. 144, 1995

 

am. No. 54, 1998

 

rep. No. 53, 2004

S. 27E ..................................

ad. No. 144, 1995

 

am. No. 54, 1998; No. 53, 2004

 

rep. No. 53, 2004

S. 28 ....................................

am. Nos. 144 and 169, 1995; No. 54, 1998; No. 38, 1999

 

rep. No. 53, 2004

S. 29 ....................................

am. Nos. 144 and 169, 1995; No. 54, 1998; No. 160, 2000

 

rep. No. 53, 2004

Part 2A

 

Part 2A.................................

ad. No. 53, 2004

Division 1

 

S. 29A..................................

ad. No. 53, 2004

Division 2

 

S. 29B..................................

ad. No. 53, 2004

Division 3

 

S. 29C..................................

ad. No. 53, 2004

Ss. 29CA-29CC...................

ad. No. 53, 2004

Division 4

 

S. 29D..................................

ad. No. 53, 2004

S. 29DA................................

ad. No. 53, 2004

S. 29DB ...............................

ad. No. 53, 2004

 

rs. No. 154, 2007

Heading to s. 29DC .............

am. No. 154, 2007

S. 29DC................................

ad. No. 53, 2004

 

am. No. 154, 2007

Ss. 29DD, 29DE ...................

ad. No. 53, 2004

Division 5

 

S. 29E...................................

ad. No. 53, 2004

 

am. No. 154, 2007

Ss. 29EA, 29EB....................

ad. No. 53, 2004

Division 6

 

S. 29F...................................

ad. No. 53, 2004

Ss. 29FA-29FF....................

ad. No. 53, 2004

Division 7

 

S. 29G..................................

ad. No. 53, 2004

 

am. No. 93, 2004; Nos. 25 and 45, 2008

Note to s. 29G(1).................

am. No. 25, 2008

Ss. 29GA, 29GB..................

ad. No. 53, 2004

Division 8

 

Subdivision A

 

S. 29H..................................

ad. No. 53, 2004

Subdivision B

 

Ss. 29HA-29HC...................

ad. No. 53, 2004

Subdivision C

 

S. 29HD................................

ad. No. 53, 2004

Division 9

 

S. 29J...................................

ad. No. 53, 2004

 

am. No. 53, 2004

S. 29JA................................

ad. No. 53, 2004

 

am. No. 154, 2007

Ss. 29JB, 29JC.....................

ad. No. 53, 2004

S. 29JCA..............................

ad. No. 154, 2007

S. 29JD.................................

ad. No. 53, 2004

S. 29JE.................................

ad. No. 53, 2004

 

rep. No. 154, 2007

Part 2B

 

Part 2B.................................

ad. No. 53, 2004

Division 1

 

S. 29K..................................

ad. No. 53, 2004

Division 2

 

S. 29L...................................

ad. No. 53, 2004

 

am. No. 154, 2007

Ss. 29LA, 29LB....................

ad. No. 53, 2004

Division 3

 

S. 29M..................................

ad. No. 53, 2004

S. 29MA...............................

ad. No. 53, 2004

 

rs. No. 154, 2007

Heading to s. 29MB .............

am. No. 154, 2007

S. 29MB................................

ad. No. 53, 2004

 

am. No. 154, 2007

S. 29MC................................

ad. No. 53, 2004

Division 4

 

S. 29N..................................

ad. No. 53, 2004

 

am. No. 154, 2007

Division 5

 

Subdivision A

 

S. 29P...................................

ad. No. 53, 2004

Subdivision B

 

Ss. 29PA-29PC....................

ad. No. 53, 2004

Subdivision C

 

Ss. 29PD, 29PE....................

ad. No. 53, 2004

Division 6

 

S. 29Q..................................

ad. No. 53, 2004

S. 29QA...............................

ad. No. 53, 2004

S. 29QB................................

ad. No. 53, 2004

 

rep. No. 154, 2007

Part 3

 

Heading to Part 3..................

rs. No. 53, 2004

S. 30.....................................

rs. No. 53, 2004

Ss. 31-33 ............................

am. No. 54, 1998; No. 53, 2004

S. 34 ....................................

am. No. 31, 2001 (as rep. by No. 117, 2001); No. 53, 2004

Note to s. 34(2) ...................

ad. No. 31, 2001

Part 4

 

Heading to Part 4 .................

rs. No. 54, 1998; No. 121, 1999; No. 154, 2007

Part 4 ...................................

rs. No. 154, 2007

S. 35 ....................................

am. No. 54, 1998; No. 121, 1999

 

rs. No. 53, 2004; No. 154, 2007

Ss. 35A, 35B .......................

ad. No. 154, 2007

S. 35C .................................

ad. No. 154, 2007

 

am. No. 25, 2008

S. 35D .................................

ad. No. 154, 2007

Heading to s. 36 ..................

rs. No.  121, 2001; No. 154, 2007

S. 36 ....................................

am. No. 144, 1995; No. 54, 1998; No. 121, 1999; No. 160, 2000; No.  121, 2001; No. 53, 2004

 

rs. No. 154, 2007

Note to s. 36(1)(a) ..............

ad. No. 76, 1996

 

rep. No.  121, 2001

Note to s. 36(1) ...................

ad. No. 121, 2001

 

rs. No. 154, 2007

S. 36A .................................

ad. No. 121, 1999

 

am. Nos. 24 and 160, 2000; No. 53, 2004

 

rep. No. 154, 2007

Note to s. 36A(3).................

am. No. 53, 2004

 

rep. No. 154, 2007

Part 5

 

Division 2

 

Heading to Div. 2 of Part 5 ..

rs. No. 54, 1998; No. 121, 1999

S. 38A .................................

ad. No. 123, 2001

 

am. No. 123, 2001; No. 9, 2007

S. 39 ....................................

am. No. 181, 1994; No. 123, 2001; No. 9, 2007

Heading to s. 40 ..................

am. No. 54, 1998; No. 121, 1999

S. 40 ....................................

am. No. 54, 1998; No. 121, 1999; No. 53, 2004

Note to s. 40(3) ...................

ad. No. 76, 1996

Note to s. 40 ........................

ad. No. 121, 1999

Heading to s. 41 ..................

am. No. 54, 1998; No. 121, 1999

S. 41 ....................................

am. No. 54, 1998; No. 121, 1999; No. 53, 2004

S. 42 ....................................

am. No. 181, 1994; No. 144, 1995; No. 172, 1997; No. 54, 1998; No. 121, 1999; No. 123, 2001; No. 53, 2004; No. 15, 2007

Note to s. 42(1A) ................

ad. No. 121, 1999

S. 42A .................................

ad. No. 121, 1999

 

am. No. 123, 2001; No. 53, 2004; No. 15, 2007

S. 43 ....................................

am. No. 181, 1994; No. 54, 1998; No. 123, 2001

S. 44 ....................................

am. No. 54, 1998; No. 123, 2001

Division 3

 

S. 45 ....................................

am. No. 54, 1998; No. 121, 1999; No. 53, 2004; No. 15, 2007

Ss. 47, 48 ............................

am. No. 54, 1998; No. 15, 2007

Subhead. to s. 50(6) ...........

rs. No. 154, 2007

S. 50 ....................................

am. No. 172, 1997; No. 54, 1998; No. 121, 1999; No. 53, 2004; No. 154, 2007

Part 6

 

S. 52.....................................

am. No. 53, 2004

S. 53 ....................................

am. No. 140, 1994; No. 54, 1998

S. 55.....................................

am. No. 53, 2004

S. 55A..................................

ad. No. 15, 2007

S. 56.....................................

am. No. 53, 2004

S. 57 ....................................

am. No. 55, 2001

S. 58 ....................................

am. No. 140, 1994; No. 54, 1998; Nos. 121 and 131, 1999; No. 53, 2004

S. 59 ....................................

am. No. 140, 1994; Nos. 38 and 121, 1999; No. 53, 2004

S. 60 ....................................

am. Nos. 38 and 121, 1999; No. 53, 2004

S. 60A .................................

ad. No. 140, 1994

 

am. No. 54, 1998

Note to s. 60A .....................

am. No. 54, 1998

Part 7

 

S. 62 ....................................

am. No. 144, 1995; No. 54, 1998; No. 121, 1999; No. 53, 2004

Heading to s. 63 ..................

am. No. 54, 1998; No. 121, 1999

 

rs. No. 53, 2004

S. 63 ....................................

am. No. 54, 1998; No. 121, 1999; No. 160, 2000; No. 123, 2001; No. 53, 2004

S. 64 ....................................

am. No. 160, 2000; No. 53, 2004

S. 64A .................................

ad. No. 144, 1995

 

am. No. 53, 2004

S. 65 ....................................

am. No. 199, 1999; No. 53, 2004; No. 134, 2008

S. 66 ....................................

am. No. 140, 1994; No. 169, 1995; No. 43, 1996; Nos. 121 and 199, 1999; Nos. 55 and 123, 2001; No. 53, 2004; No. 154, 2007

S. 67 ....................................

am. No. 71, 1997; No. 54, 1998; No. 121, 1999; No. 53, 2004; Nos. 143 and 154, 2007

S. 68 ....................................

am. No. 31, 2001; No. 53, 2004

Note to s. 68(1) ...................

ad. No. 31, 2001

S. 68A..................................

ad. No. 102, 2004

Part 8

 

Division 1

 

Subdivision A

 

Heading to Subdiv. A ..........
of Div. 1 of Part 8

ad. No. 199, 1999

S. 69A .................................

ad. No. 38, 1999

S. 70 ....................................

rep. No. 199, 1999

Heading to s. 70A ...............

am. No. 54, 1998; No. 121, 1999

S. 70A .................................

ad. No. 144, 1995

 

am. No. 54, 1998; No. 121, 1999; No. 53, 2004

Subdivision B

 

Subdiv. B of Div. 1 of ..........
Part 8

ad. No. 199, 1999

Ss. 70B-70D .......................

ad. No. 199, 1999

S. 70E ..................................

ad. No. 199, 1999

 

am. No. 134, 2008

Subdivision C

 

Heading to Subdiv. C ...........
of Div. 1 of Part 8

ad. No. 199, 1999

Subhead. to s. 71(3) ...........

am. No. 199, 1999

Subhead. to s. 71(4) ...........

am. No. 54, 1998; No. 121, 1999

Subhead. to s. 71(5) ...........

am. No. 199, 1999

S. 71 ....................................

am. No. 140, 1994; No. 144, 1995; Nos. 48 and 54, 1998; Nos. 121 and 199, 1999; No. 160, 2000; No. 53, 2004; Nos. 143 and 154, 2007

Subdivision D

 

Subdiv. D of Div. 1 of ..........
Part 8

ad. No. 199, 1999

S. 71A..................................

ad. No. 199, 1999

Ss. 71B, 71C........................

ad. No. 199, 1999

 

am. No. 53, 2004

S. 71D..................................

ad. No. 199, 1999

S. 71E...................................

ad. No. 199, 1999

 

am. No. 53, 2004

Note to s. 71E(1)(e).............

am. No. 53, 2004

S. 71F...................................

ad. No. 199, 1999

Subdivision E

 

Heading to Subdiv. E ...........
of Div. 1 of Part 8

ad. No. 199, 1999

S. 72 ....................................

rs. No. 38, 1999

 

am. No. 199, 1999

S. 75 ....................................

am. No. 199, 1999

Division 3

 

S. 80A .................................

ad. No. 38, 1999

S. 82.....................................

am. No. 53, 2004

S. 83 ....................................

am. No. 199, 1999; No. 53, 2004

Division 3A

 

Div. 3A of Part 8 ..................

ad. No. 38, 1999

S. 83A .................................

ad. No. 38, 1999

 

am. No. 55, 2001

S. 83B..................................

ad. No. 38, 1999

 

am. No. 53, 2004

Ss. 83C, 83D........................

ad. No. 38, 1999

S. 83E...................................

ad. No. 38, 1999

 

am. No. 53, 2004

Division 4

 

S. 84 ....................................

am. No. 38, 1999; No. 53, 2004

Part 9

 

S. 87 ....................................

am. No. 181, 1994

S. 89.....................................

am. No. 53, 2004

S. 91 ....................................

am. No. 140, 1994

S. 92 ....................................

am. No. 140, 1994; No. 144, 1995; No. 54, 1998; No. 160, 2000; No. 53, 2004

S. 93 ....................................

am. No. 140, 1994; No. 144, 1995

S. 93A .................................

ad. No. 144, 1995

 

am. No. 54, 1998

Part 10

 

S. 95 ....................................

am. No. 54, 1998; No. 154, 2007

Part 11

 

S. 97 ....................................

am. No. 54, 1998; No. 154, 2007

Part 12

 

S. 101 ..................................

am. No. 140, 1994; No. 144, 1995; No. 121, 1999; No. 31, 2001 (as rep. by No. 117, 2001); No. 53, 2004

Note to s. 101(2) .................

ad. No. 31, 2001

S. 102 ..................................

am. No. 31, 2001 (as rep. by No. 117, 2001); No. 53, 2004

Note to s. 102(4) .................

ad. No. 31, 2001

S. 103 ..................................

am. No. 199, 1999; No. 160, 2000; No. 53, 2004

S. 104 ..................................

am. No. 160, 2000; No. 53, 2004

S. 104A ...............................

ad. No. 15, 2007

S. 105 ..................................

am. Nos. 48 and 54, 1998; No. 160, 2000; No. 53, 2004

Heading to s. 106 ................

am. No. 54, 1998; No. 121, 1999

S. 106 ..................................

am. No. 54, 1998; No. 121, 1999; No. 53, 2004; No. 154, 2007

S. 106A ...............................

ad. No. 121, 1999

 

am. No. 53, 2004

Ss. 107, 108 ........................

am. No. 121, 1999; No. 160, 2000; No. 53, 2004

Heading to s. 109 ................

am. No. 144, 1995

S. 109 ..................................

am. No. 140, 1994; No. 144, 1995; No. 38, 1999; No. 53, 2004

Heading to Part 13 ...............

am. No. 144, 1995

 

rep. No. 154, 2007

Part 13 .................................

rep. No. 154, 2007

S. 110 ..................................

am. No. 144, 1995

 

rep. No. 154, 2007

S. 111 ..................................

am. No. 160, 2000; No. 121, 2001; No. 53, 2004

 

rep. No. 154, 2007

Heading to s. 112 ................

am. No. 144, 1995

 

rep. No. 154, 2007

S. 112 ..................................

am. No. 144, 1995; No. 38, 1999; No. 160, 2000; No. 121, 2001; No. 53, 2004

 

rep. No. 154, 2007

S. 113 ..................................

rs. No. 144, 1995

 

am. No. 160, 2000; No. 121, 2001; No. 53, 2004

 

rep. No. 154, 2007

Part 14

 

Ss. 115, 116.........................

am. No. 53, 2004

Subhead. to s. 117(6) .........

am. No. 54, 1998

S. 117 ..................................

am. No. 144, 1995; No. 54, 1998; Nos. 38 and 121, 1999; No. 53, 2004; No. 15, 2007

Part 15

 

Division 1

 

Heading to Div. 1 of Part 15.

ad. No. 25, 2008

S. 120 ..................................

am. No. 144, 1995; No. 54, 1998; No. 160, 2000; No. 8, 2007; No. 25, 2008

S. 120A ...............................

ad. No. 160, 2000

 

am. No. 1 21, 2001

 

rep. No. 25, 2008

S. 121 ..................................

am. No. 144, 1995; No. 54, 1998; No. 121, 1999; No. 160, 2000

 

rep. No. 25, 2008

Heading to s. 121A..............

rs. No. 53, 2004

 

rep. No. 53, 2004

S. 121A ...............................

ad. No. 121, 1999

 

am. No. 121, 1999; No. 37, 2002; No. 53, 2004

 

rep. No. 53, 2004

Division 2

 

Heading to Div. 2 of Part 15.

ad. No. 25, 2008

S. 122 ..................................

am. No. 160, 2000; No. 53, 2004

S. 123 ..................................

am. No. 169, 1995; No. 54, 1998; No. 121, 1999; No. 160, 2000; No. 53, 2004

Note to s. 123(1) .................

ad. No. 160, 2000

S. 124 ..................................

am. No. 160, 2000; No. 53, 2004

S. 125 ..................................

am. No. 121, 1999

Division 3

 

Heading to Div. 3 of Part 15.

ad. No. 25, 2008

Subdivision A

 

Heading to Subdiv. A ..........
of Div. 3 of Part 15

ad. No. 25, 2008

S. 126 ..................................

am. No. 144, 1995; No. 121, 1999; No. 160, 2000

 

rs. No. 25, 2008

S. 126A ...............................

ad. No. 140, 1994

 

am. No. 144, 1995; No. 121, 1999; No. 160, 2000

 

rs. No. 25, 2008

S. 126B ...............................

ad. No. 144, 1995

 

am. No. 54, 1998; No. 160, 2000

S. 126C ...............................

ad. No. 144, 1995

 

am. No. 54, 1998; No. 38, 1999; No. 160, 2000

S. 126D ...............................

ad. No. 144, 1995

 

am. No. 54, 1998; No. 160, 2000; No. 25, 2008

Note to s. 126D(1) ...............

ad. No. 160, 2000

S. 126E ................................

ad. No. 144, 1995

 

am. No. 54, 1998; No. 160, 2000

Heading to s. 126F ..............

am. No. 54, 1998; No. 160, 2000

S. 126F ................................

ad. No. 144, 1995

 

am. No. 54, 1998; No. 160, 2000

Subdivision B

 

Subdiv. B of Div. 3 of ..........
Part 15

ad. No. 25, 2008

Ss. 126G, 126H....................

ad. No. 25, 2008

S. 126J.................................

ad. No. 25, 2008

Subdivision C

 

Subdiv. C of Div. 3 of ..........
Part 15

ad. No. 25, 2008

S. 126K................................

ad. No. 25, 2008

Division 4

 

Heading to Div. 4 of Part 15.

ad. No. 25, 2008

Part 16

 

Division 1

 

Heading to Div. 1 of Part 16.

ad. No. 25, 2008

Division 2

 

Heading to Div. 2 of Part 16.

ad. No. 25, 2008

Subhead. to s. 129(4) .........

am. No. 54, 1998; No. 121, 1999

 

rs. No. 53, 2004

Subhead. to s. 129(6) .........

am. No. 54, 1998; No. 121, 1999

 

rep. No. 53, 2004

S. 129 ..................................

am. No. 144, 1995; No. 54, 1998; No. 121, 1999; No. 31, 2001 (as am. by No. 117, 2001); No. 1 21, 2001; No. 53, 2004; Nos. 9 and 154, 2007

Note to s. 129(7) .................

ad. No. 31, 2001

 

rep. No. 53, 2004

Subhead. to s. 130(2)..........

am. No. 53, 2004

Subhead. to s. 130(3) .........

am. No. 54, 1998; No. 121, 1999

 

rs. No. 53, 2004

Subhead. to s. 130(5) .........

am. No. 54, 1998; No. 121, 1999

 

rep. No. 53, 2004

S. 130 ..................................

am. No. 144, 1995; No. 54, 1998; No. 121, 1999; No. 31, 2001 (as am. by No. 117, 2001); No. 1 21, 2001; No. 53, 2004; No. 154, 2007

Note to s. 130(6) .................

ad. No. 31, 2001

 

rep. No. 53, 2004

S. 130A................................

ad. No. 53, 2004

 

am. No. 154, 2007

Ss. 130B, 130C....................

ad. No. 53, 2004

Division 3

 

Heading to Div. 3 of Part 16.

ad. No. 25, 2008

Ss. 130D, 130E....................

ad. No. 25, 2008

Heading to s. 131.................

am. No. 25, 2008

S. 131 ..................................

am. No. 144, 1995; No. 54, 1998; Nos. 38 and 121, 1999; No. 1 21, 2001; No. 25, 2008

S. 131AA.............................

ad. No. 154, 2007

 

am. No. 25, 2008

Division 4

 

Heading to Div. 4 of Part 16.

ad. No. 25, 2008

Heading to s. 131A .............

am. No. 54, 1998; No. 121, 1999

S. 131A ...............................

ad. No. 144, 1995

 

am. No. 54, 1998; No. 121, 1999; No. 24, 2000; No. 1 21, 2001; No. 25, 2008

S. 131B ...............................

ad. No. 160, 2000

S. 131C................................

ad. No. 25, 2008

Part 17

 

S. 132...................................

am. No. 53, 2004

S. 133 ..................................

am. No. 54, 1998; No. 121, 1999; No. 37, 2002; No. 53, 2004; No. 25, 2008

Heading to s. 134 ................

am. No. 54, 1998

S. 134 ..................................

am. No. 54, 1998; No. 121, 1999; No. 53, 2004

Ss. 135-138 ........................ .........................................

am. No. 54, 1998; No. 121, 1999

S. 140 ..................................

am. No. 54, 1998; Nos. 24 and 160, 2000

Heading to s. 141 ................

am. No. 54, 1998; No. 121, 1999

S. 141 ..................................

am. No. 54, 1998; No. 121, 1999; No. 31, 2001 (as rep. by No. 117, 2001)

Note to s. 141(2) .................

ad. No. 31, 2001

S. 141A ...............................

ad. No. 160, 2000

Heading to s. 142 ................

am. No. 54, 1998; No. 121, 1999

S. 142 ..................................

am. No. 54, 1998; No. 121, 1999; No. 31, 2001 (as rep. by No. 117, 2001); No. 53, 2004; No. 154, 2007

Note to s. 142(3) .................

ad. No. 31, 2001

Part 18

 

Part 18 .................................

rep. No. 123, 2001

 

ad. No. 53, 2004

S. 143 ..................................

rep. No. 123, 2001

 

ad. No. 53, 2004

Ss. 144, 145 ........................

am. No. 108, 2000

 

rep. No. 123, 2001

 

ad. No. 53, 2004

 

am. No. 53, 2004

S. 146...................................

rep. No. 123, 2001

 

ad. No. 53, 2004

 

am. No. 53, 2004; No. 25, 2008

S. 147 ..................................

rep. No. 123, 2001

 

ad. No. 53, 2004

Ss. 148, 149.........................

rep. No. 123, 2001

Part 19

 

Heading to Part 19 ...............

rs. No. 123, 2001

S. 150 ..................................

rep. No. 123, 2001

Division 2

 

S. 152 ..................................

am. No. 31, 2001; No. 53, 2004

Note to s. 152(3) .................

ad. No. 31, 2001

S. 153 ..................................

am. No. 140, 1994; No. 53, 1995; No. 62, 1997; No. 54, 1998; No. 31, 2001 (as am. by No. 117, 2001)

 

rep. No. 123, 2001

Notes 1, 2 to s. 153(1) ........

ad. No. 31, 2001

 

rep. No. 123, 2001

Notes 1, 2 to s. 153(2) ........

ad. No. 31, 2001

 

rep. No. 123, 2001

S. 154 ..................................

am. No. 160, 2000

Div. 3 of Part 19 ..................

rep. No. 123, 2001

S. 157 ..................................

am. No. 53, 1995; No. 62, 1997; No. 31, 2001

 

rep. No. 123, 2001

Note to s. 157(1) .................

ad. No. 31, 2001

 

rep. No. 123, 2001

Note to s. 157(5) .................

ad. No. 31, 2001

 

rep. No. 123, 2001

Heading to s. 157A .............

am. No. 62, 1997

 

rep. No. 123, 2001

S. 157A ...............................

ad. No. 53, 1995

 

am. No. 62, 1997; No. 31, 2001

 

rep. No. 123, 2001

Note to s. 157A(2) ..............

ad. No. 31, 2001

 

rep. No. 123, 2001

S. 158 ..................................

am. No. 53, 1995; No. 31, 2001 (as rep. by No. 117, 2001)

 

rep. No. 123, 2001

Note to s. 158(1) .................

ad. No. 31, 2001

 

rep. No. 123, 2001

Note to s. 158(3) .................

ad. No. 31, 2001

 

rep. No. 123, 2001

S. 159 ..................................

am. No. 53, 1995; No. 54, 1998

 

rep. No. 123, 2001

S. 160 ..................................

am. No. 53, 1995

 

rep. No. 123, 2001

S. 161 ..................................

am. No. 31, 2001

 

rep. No. 123, 2001

Note to s. 161 ......................

ad. No. 31, 2001

 

rep. No. 123, 2001

S. 162 ..................................

rep. No. 123, 2001

S. 163 ..................................

am. No. 160, 2000; No. 31, 2001

 

rep. No. 123, 2001

Note to s. 163(1) .................

ad. No. 160, 2000

 

rep. No. 123, 2001

Notes 1, 2 to s. 163(1) ........

ad. No. 31, 2001

 

rep. No. 123, 2001

Div. 4 of Part 19 ..................

rep. No. 123, 2001

S. 164 ..................................

am. No. 54, 1998

 

rep. No. 123, 2001

S. 165 ..................................

rep. No. 123, 2001

S. 166 ..................................

am. No. 54, 1998

 

rep. No. 123, 2001

S. 167 ..................................

rs. No. 31, 2001

 

rep. No. 123, 2001

Div. 5 of Part 19 ..................

rep. No. 123, 2001

S. 168 ..................................

am. No. 38, 1999

 

rep. No. 123, 2001

S. 169 ..................................

am. No. 38, 1999; No. 160, 2000

 

rep. No. 123, 2001

Div. 6 of Part 19 ..................

rep. No. 123, 2001

S. 170 ..................................

am. No. 53, 1995

 

rep. No. 123, 2001

S. 171 ..................................

am. No. 38, 1999

 

rep. No. 123, 2001

S. 172 ..................................

rep. No. 123, 2001

Part 20 .................................

rep. No. 123, 2001

Ss. 173-183 ........................

rep. No. 123, 2001

S. 184 ..................................

am. No. 160, 2000; No. 31, 2001

 

rep. No. 123, 2001

Note to s. 184(1) .................

ad. No. 31, 2001

 

rep. No. 123, 2001

Ss. 185, 186 ........................

rep. No. 123, 2001

Heading to s. 187 ................

am. No. 54, 1998

 

rep. No. 123, 2001

S. 187 ..................................

am. No. 54, 1998

 

rep. No. 123, 2001

Ss. 188, 189 ........................

rep. No. 123, 2001

S. 190 ..................................

am. No. 55, 2001

 

rep. No. 123, 2001

S. 191 ..................................

rep. No. 123, 2001

Part 21

 

Division 1

 

S. 193 ..................................

am. No. 144, 1995

Division 2

 

S. 197 ..................................

am. No. 54, 1998; No. 121, 1999

S. 200 ..................................

am. No. 54, 1998; No. 121, 1999

Heading to s. 201 ................

am. No. 54, 1998; No. 121, 1999

S. 201 ..................................

am. No. 54, 1998; No. 121, 1999; No. 160, 2000

Division 3

 

S. 202 ..................................

am. No. 31, 2001

Division 5

 

Ss. 215, 216.........................

am. No. 53, 2004

S. 218...................................

am. No. 53, 2004

Heading to Part 22 ...............

am. No. 53, 1995

 

rs. No. 54, 1998

 

rep. No. 128, 1999

Part 22 .................................

rep. No. 128, 1999

S. 223 ..................................

rep. No. 128, 1999

S. 224 ..................................

rep. No. 128, 1999

Heading to s. 225 ................

am. No. 54, 1998

 

rep. No. 128, 1999

Subhead. to s. 225(5) .........

am. No. 54, 1998

 

rep. No. 128, 1999

S. 225 ..................................

am. No. 53, 1995; No. 76, 1996; No. 54, 1998

 

rep. No. 128, 1999

Note to s. 225(2) .................

ad. No. 76, 1996

 

rep. No. 128, 1999

S. 226 ..................................

am. No. 76, 1996; No. 54, 1998

 

rep. No. 128, 1999

Note to s. 226 ......................

ad. No. 76, 1996

 

rep. No. 128, 1999

Part 23

 

Division 1

 

S. 228 ..................................

am. No. 121, 1999; No. 24, 2000; No. 53, 2004; No. 154, 2007

S. 229 ..................................

am. No. 24, 2000; No. 53, 2004; No. 154, 2007

S. 230...................................

am. No. 53, 2004; No. 154, 2007

S. 230A ...............................

ad. No. 24, 2000

 

am. No. 154, 2007

Division 2

 

S. 231 ..................................

am. No. 24, 2000; No. 53, 2004; No. 154, 2007

S. 232 ..................................

am. No. 24, 2000; No. 53, 2004

S. 233...................................

am. No. 53, 2004; No. 154, 2007

Division 3

 

Heading to Div. 3 of Part 23

rs. No. 154, 2007

S. 234 ..................................

rs. No. 152, 1997; No. 8, 2005

 

rep. No. 154, 2007

S. 235 ..................................

am. No. 152, 1997; No. 53, 2004; No. 8, 2005

 

rep. No. 154, 2007

Note to s. 235(1) .................

ad. No. 8, 2005

 

rep. No. 154, 2007

Heading to s. 236 ................

am. No. 152, 1997

 

rs. No. 8, 2005

 

rep. No. 154, 2007

S. 236 ..................................

am. No. 152, 1997

 

rs. No. 8, 2005

 

rep. No. 154, 2007

Heading to s. 237 ................

am. No. 152, 1997

 

rs. No. 8, 2005

 

rep. No. 154, 2007

S. 237 ..................................

am. No. 152, 1997; No. 52, 2003

 

rs. No. 8, 2005

 

rep. No. 154, 2007

Ss. 238-240.........................

am. No. 53, 2004

Part 24

 

Heading to Part 24 ...............

am. No. 53, 1995

Ss. 241, 242 ........................

am. No. 53, 1995

Ss. 243, 244 ........................

rs. No. 53, 1995

 

am. No. 53, 2004

Heading to s. 245 ................

am. No. 53, 1995

 

rep. No. 76, 1996

S. 245 ..................................

am. No. 53, 1995

 

rep. No. 76, 1996

Ss. 246, 247 ........................

rs. No. 53, 1995

 

rep. No. 76, 1996

S. 248 ..................................

am. No. 140, 1994

 

rs. No. 53, 1995

 

am. No. 76, 1996; No. 62, 1997; No. 53, 2004

Note to s. 248(2) .................

ad. No. 76, 1996

Part 24A

 

Heading to Part 24A ............

ad. No. 53, 1995

Ss. 249, 250 ........................

rs. No. 53, 1995

S. 251 ..................................

am. No. 140, 1994; No. 53, 1995

S. 252 ..................................

am. No. 53, 1995; No. 76, 1996; No. 53, 2004

Note to s. 252 ......................

ad. No. 76, 1996

Part 24B

 

Part 24B ..............................

ad. No. 121, 1999

Division 1

 

S. 252A................................

ad. No. 121, 1999

 

am. No. 53, 2004

S. 252B................................

ad. No. 121, 1999

Division 2

 

S. 252C ...............................

ad. No. 121, 1999

 

am. No. 160, 2000; No. 37, 2002

Division 3

 

Ss. 252D-252F ...................

ad. No. 121, 1999

S. 252G ...............................

ad. No. 121, 1999

 

am. No. 121, 2001; No. 53, 2004

Note to s. 252G(1) ..............

am. No. 121, 2001; No. 53, 2004

Note to s. 252G(2) ..............

am. No. 121, 2001; No. 53, 2004

S. 252H ...............................

ad. No. 121, 1999

Part 25

 

Division 1

 

Heading to Div. 1 of Part 25

rs. No. 38, 1999

S. 253 ..................................

am. No. 54, 1998; No. 160, 2000; No. 53, 2004

S. 253A ...............................

ad. No. 38, 1999

Division 2

 

Heading to s. 254 ................

am. No. 54, 1998

S. 254 ..................................

am. No. 54, 1998; No. 121, 1999; Nos. 24 and 160, 2000; No. 53, 2004

Note to s. 254(1) .................

ad. No. 76, 1996

 

rs. No. 24, 2000

Note to s. 254(2)