Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 78 of 1993 as amended
This compilation was prepared on 4 April 2012
taking into account amendments up to Act No. 12 of 2012
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 [see Note 3] ......................................... 3
7............ Application of Act not to be excluded or modified .............................. 7
8............ Act extends to external Territories ....................................................... 7
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
17B....... Definition of self managed superannuation fund--remuneration of trustees etc. 41
18.......... Public offer superannuation fund ...................................................... 42
19.......... Regulated superannuation fund ......................................................... 45
20.......... Related bodies corporate ................................................................... 47
20A....... Resident approved deposit funds ...................................................... 47
Part 2A--Licensing of trustees and groups of individual trustees 49
Division 1--Object of this Part 49
29A....... Object of this Part and the relationship of this Part to other provisions 49
Division 2--Classes of RSE licences 51
29B....... Classes of RSE licences .................................................................... 51
Division 3--Applying for RSE licences 53
29C....... Applications for RSE licences ........................................................... 53
29CA.... APRA may request further information ............................................ 55
29CB..... Period etc. for deciding applications from existing trustees in licensing transition period 55
29CC..... Period for deciding other applications ............................................... 56
Division 4--Grant of RSE licences 58
29D....... Grant of RSE licences ....................................................................... 58
29DA.... Capital requirements .......................................................................... 59
29DB.... Notice of class of licence ................................................................... 60
29DC.... Documents required to bear ABNs ................................................... 61
29DD.... Licence period ................................................................................... 62
29DE..... APRA to give notice of refusal of applications ................................. 62
Division 5--Conditions on RSE licences 63
29E........ Conditions imposed on all licences and on groups of licences .......... 63
29EA..... Additional conditions imposed on individual licences by APRA ...... 66
29EB..... Directions to comply with licence conditions .................................... 67
Division 6--Varying RSE licences 68
29F........ Applications for variation of RSE licences ........................................ 68
29FA..... APRA may request further information ............................................ 68
29FB..... Period for deciding applications ........................................................ 69
29FC..... APRA may vary RSE licences in accordance with applications ........ 69
29FD..... APRA may vary or revoke licence conditions on its own initiative .. 70
29FE..... Notification of APRA's decisions under this Division ..................... 71
29FF..... When variations or revocations come into force etc. ......................... 72
Division 7--Cancelling RSE licences 73
29G....... Cancellation of RSE licences ............................................................. 73
29GA.... Cancellation of RSE licences of financial services licensees ............. 73
29GB.... APRA may allow RSE licence to continue in effect .......................... 74
Division 8--Risk management strategies 75
Subdivision A--Contents of risk management strategies 75
29H....... Contents of risk management strategies ............................................ 75
Subdivision B--Maintaining and reviewing risk management strategies 76
29HA.... Requirement to maintain and review risk management strategies ...... 76
29HB.... Modifications etc. to risk management strategies .............................. 77
29HC.... Notification of modifications etc. to risk management strategies ....... 77
Subdivision C--Miscellaneous 78
29HD.... APRA to be given information ......................................................... 78
Division 9--Offences and self-incrimination 80
29J........ Being trustee of a registrable superannuation entity while unlicensed etc. 80
29JA..... Failing to notify breach of licence condition ...................................... 81
29JB...... Not complying with direction to comply with licence conditions ...... 82
29JC...... Not complying with direction to modify risk management strategy .. 82
29JCA... False representation about status as RSE licensee ............................. 83
29JD..... Breach does not affect validity of issue of superannuation interests etc. .. 83
Part 2B--Registrable superannuation entities 84
Division 1--Object of this Part 84
29K....... Object etc. of this Part ....................................................................... 84
Division 2--Applying for registration 85
29L........ Applications for registration .............................................................. 85
29LA..... APRA may request further information ............................................ 87
29LB..... Period for deciding applications for registration ................................ 87
Division 3--Registration 89
29M...... Registration of registrable superannuation entity ............................... 89
29MA... Notice of registration ......................................................................... 89
29MB.... Documents required to bear ABNs ................................................... 90
29MC.... APRA to give notice of refusal of applications ................................. 91
Division 4--Cancelling registration 92
29N....... Cancelling registration ....................................................................... 92
Division 5--Risk management plans 93
Subdivision A--Contents of risk management plans 93
29P........ Contents of risk management plans ................................................... 93
Subdivision B--Maintaining and reviewing risk management plans 94
29PA..... Requirement to maintain and review risk management plans ............ 94
29PB..... Modifications etc. to risk management plans ..................................... 94
29PC..... Notification of modifications etc. to risk management plans ............. 95
Subdivision C--Miscellaneous 96
29PD..... Access to risk management plans ...................................................... 96
29PE..... APRA to be given information ......................................................... 97
Division 6--Offences and self-incrimination 98
29Q....... Not complying with direction to modify risk
management
plan
................................................................................................... 98
29QA.... Breach does not affect validity of issue of superannuation interests etc. .. 98
Part 3--Operating standards 99
Division 1--Object of Part 99
30.......... Object of Part .................................................................................... 99
Division 2--Operating standards 100
31.......... Operating standards for regulated superannuation funds ................ 100
32.......... Operating standards for approved deposit funds ............................. 101
33.......... Operating standards for pooled superannuation trusts .................... 102
34.......... Prescribed operating standards must be complied with ................... 103
Division 3--Portability forms 104
34A....... Portability forms ............................................................................. 104
Part 4--Accounts, audit and reporting obligations for superannuation entities 105
35.......... Objects of Part ................................................................................ 105
35A....... Accounting records (all superannuation entities) ............................. 105
35B....... Accounts and statements (self managed superannuation funds only) 107
35C....... Audit of accounts and statements (all superannuation entities) ........ 108
35D....... Trustee to lodge annual returns (self managed superannuation funds only) 110
36.......... Trustee to give copy of audit report to APRA (registrable superannuation entities only) 111
Part 5--Notices about complying fund status 113
Division 1--Objects and interpretation 113
37.......... Objects of Part ................................................................................ 113
38.......... Meaning of entity ............................................................................ 113
Division 2--The Regulator may give notices about complying fund status 114
38A....... Meaning of regulatory provision .................................................... 114
39.......... Meaning of contravention ............................................................... 115
40.......... Notices by the Regulator to trustee .................................................. 115
41.......... When the Regulator obliged to give notice of compliance ............... 116
42.......... Complying superannuation fund ..................................................... 118
42A....... Complying superannuation fund--fund that has been a self managed superannuation fund at any time during a year ........................................................................................................ 123
43.......... Complying approved deposit fund .................................................. 128
44.......... Pooled superannuation trust ............................................................ 128
Division 3--Complying fund status for tax purposes 130
45.......... Complying superannuation fund ..................................................... 130
46.......... Complying superannuation scheme--superannuation guarantee charge .. 131
47.......... Complying approved deposit fund .................................................. 131
48.......... Pooled superannuation trust ............................................................ 132
49.......... Transitional--notices under the repealed provisions of the Occupational Superannuation Standards Act 1987 133
50.......... Transitional--late lodgment of elections by trustees of superannuation funds 135
Part 6--Provisions relating to governing rules of superannuation entities 138
51.......... Object of Part .................................................................................. 138
52.......... Covenants to be included in governing rules ................................... 138
53.......... Covenants to repay amounts to beneficiaries in approved deposit funds 141
54.......... Prerequisites to variation of repayment period ................................ 142
55.......... Consequences of contravention of covenant ................................... 142
55A....... Rules about cashing benefits after death of members ...................... 143
56.......... Indemnification of trustee from assets of entity ............................... 143
57.......... Indemnification of directors of trustee from assets of entity ............ 144
58.......... Trustee not to be subject to direction ............................................... 145
59.......... Exercise of discretion by person other than trustee ......................... 146
60.......... Amendment of governing rules ....................................................... 146
60A....... Dismissal of trustee of public offer entity ....................................... 147
Part 7--Provisions applying only to regulated superannuation funds 148
61.......... Object of Part .................................................................................. 148
62.......... Sole purpose test ............................................................................. 148
62A....... Self managed superannuation funds--investment in collectables and personal use assets 150
63.......... Certain regulated superannuation funds not to accept employer contributions in certain circumstances 151
64.......... Superannuation contributions--deductions from salary or wages to be remitted promptly 155
64A....... Compliance with determinations of the Superannuation Complaints Tribunal 156
65.......... Lending to members of regulated superannuation fund prohibited .. 156
66.......... Acquisitions of certain assets from members of regulated superannuation funds prohibited 158
67.......... Borrowing ....................................................................................... 162
67A....... Limited recourse borrowing arrangements ...................................... 165
67B....... Limited recourse borrowing arrangements--replacement assets ..... 166
68.......... Victimisation of trustees etc. ........................................................... 168
68A....... Conduct relating to fund membership ............................................. 171
Part 8--In-house asset rules applying to regulated superannuation funds 173
Division 1--Object and interpretation 173
Subdivision A--General 173
69.......... Object of Part .................................................................................. 173
69A....... Sub-funds to be treated as funds ..................................................... 173
70A....... The Regulator may determine a person to be a standard employer-sponsor 173
Subdivision B--Part 8 associates 174
70B....... Part 8 associates of individuals ....................................................... 174
70C....... Part 8 associates of companies ........................................................ 174
70D....... Part 8 associates of partnerships ..................................................... 175
70E........ Meanings of terms used in sections 70B, 70C and 70D ................. 176
Subdivision C--In-house assets 177
71.......... Meaning of in-house asset .............................................................. 177
Subdivision D--Transitional arrangements in relation to in-house assets 181
71A....... Exceptions--pre-11 August 1999 investments and loans ............... 181
71B....... Exceptions--pre-11 August 1999 leases and lease arrangements ... 183
71C....... Exceptions--transition period ......................................................... 183
71D....... Exception--reinvestments ............................................................... 184
71E........ Exception--certain geared investments ........................................... 185
71EA..... Relationship breakdowns ................................................................ 188
71F........ Meaning of certain terms used in Subdivision D ............................ 189
Subdivision E--Other provisions in relation to in-house assets 190
72.......... How this Part applies if there are 2 or more employer-sponsors of whom at least one is an unrelated employer-sponsor ........................................................................................................ 190
73.......... Cost of in-house asset ..................................................................... 191
74.......... Historical cost ratio of fund's in-house assets ................................. 192
75.......... Market value ratio of fund's in-house assets ................................... 192
Division 2--Historical cost ratio of fund's in-house assets 193
76.......... Private sector funds established on or after 12 March 1985--historical cost ratio for the 1994-95 year of income 193
77.......... Private sector funds established before 12 March 1985--historical cost ratio for the 1994-95 year of income 193
78.......... Public sector funds established on or after 1 July 1990--historical cost ratio for the 1994-95 year of income 193
79.......... Public sector funds established before 1 July 1990--historical cost ratio for the 1994-95 year of income 194
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 ............................................................................................. 194
Division 3--Market value ratio of fund's in-house assets 195
80A....... Division not applicable to certain funds .......................................... 195
81.......... All funds--market value ratio for the 1998-99 year of income and the 1999-2000 year of income 195
82.......... All funds--market value ratio for the 2000-2001 year of income and later years of income 195
83.......... Certain new in-house asset investments prohibited ......................... 196
Division 3A--Limit on in-house assets of certain defined benefit funds 197
83A....... Definitions ...................................................................................... 197
83B....... Application of Division ................................................................... 198
83C....... Maximum permitted market value of in-house assets ...................... 199
83D....... Limit on in-house assets .................................................................. 199
83E........ Acquisition of in-house assets prohibited in certain circumstances . 199
Division 4--Enforcement 201
84.......... In-house asset rules must be complied with .................................... 201
Division 5--Anti-avoidance 202
85.......... Prohibition of avoidance schemes ................................................... 202
Part 9--Equal representation of employers and members--employer-sponsored funds 203
86.......... Object of Part .................................................................................. 203
87.......... Consequences of non-compliance with this Part ............................. 203
88.......... This Part does not apply if acting trustee appointed under Part 17 .. 203
89.......... Basic equal representation rules ...................................................... 203
90.......... Pre-1 July 1995 rules--funds with fewer than 200 members ......... 205
91.......... Pre-1 July 1995 rules--funds with 200 or more members ............. 206
92.......... Post-30 June 1995 rules--funds with more than 4, but fewer than 50, members 207
93.......... Post-30 June 1995 rules--funds with more than 49 members ........ 209
93A....... A trustee who is an employer-sponsor of a fund may still be an independent trustee 211
Part 10--Provisions applying only to approved deposit funds 213
94.......... Object of Part .................................................................................. 213
95.......... Borrowing ....................................................................................... 213
Part 11--Provisions applying only to pooled superannuation trusts 215
96.......... Object of Part .................................................................................. 215
97.......... Borrowing ....................................................................................... 215
98.......... Lending to unit-holders prohibited .................................................. 216
99.......... Civil penalty provisions .................................................................. 216
Part 12--Duties of trustees and investment managers of superannuation entities 217
100........ Object of Part .................................................................................. 217
101........ Duty to establish arrangements for dealing with inquiries or complaints 217
102........ Duty to seek information from investment manager ........................ 218
103........ Duty to keep minutes and records ................................................... 219
104........ Duty to keep records of changes of trustees .................................... 220
104A..... Trustees etc. of self managed superannuation fund--recognition of obligations and responsibilities 220
105........ Duty to keep reports ........................................................................ 221
106........ Duty to notify the Regulator of significant adverse events .............. 222
106A..... Duty to notify Commissioner of Taxation of change in status of entity 222
107........ Duty of trustee of employer-sponsored fund to establish procedure for appointing member representatives 223
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 ........................... 224
109........ Investments of superannuation entity to be made and maintained on arm's length basis 225
Part 14--Other provisions applying to superannuation entities 227
114........ Object of Part .................................................................................. 227
115........ Trustee of superannuation entity may maintain reserves ................. 227
116........ Agreement between trustee and investment manager ...................... 227
117........ Circumstances in which amounts may be paid out of an employer-sponsored fund to an employer-sponsor 227
118........ Consents to appointments ............................................................... 231
Part 15--Standards for trustees, custodians and investment managers of superannuation entities 232
Division 1--Object of Part and definition of disqualified person 232
119........ Object of Part .................................................................................. 232
120........ Disqualified persons ....................................................................... 232
Division 2--Requirements for custodians and investment managers 234
122........ Investment manager must not appoint or engage custodian without the trustee's consent 234
123........ Persons who may be appointed to be custodians of superannuation entities 234
124........ Investment managers must be appointed in writing ......................... 236
125........ Individuals not to be investment managers of superannuation entities 236
Division 3--Disqualified persons 237
Subdivision A--Disqualification by the Commissioner of Taxation 237
126........ Application of this Subdivision ....................................................... 237
126A..... The Regulator may disqualify individuals ....................................... 237
126B..... Application for waiver of disqualified status ................................... 238
126C..... Application must be decided within a period of time ....................... 239
126D..... Notifying of the outcome of an application ..................................... 240
126E...... The effect of seeking a waiver of disqualified person status ........... 241
126F...... The Regulator's powers to seek further material ............................. 242
Subdivision B--Disqualification by the Federal Court of Australia 243
126G..... Application of this Subdivision ....................................................... 243
126H..... Court power of disqualification ....................................................... 243
126J...... Court power to revoke or vary a disqualification etc. ...................... 245
Subdivision C--Other matters relating to disqualification 246
126K..... Disqualified persons not to be trustees, investment managers or custodians of superannuation entities 246
126L...... Privilege against exposure to penalty--disqualification under section 126A, 126H or 130D 248
Division 4--Non-compliance not to invalidate appointment or transaction 250
127........ Non-compliance not to invalidate appointment or transaction ......... 250
Part 16--Actuaries and auditors of superannuation entities 251
Division 1--Object of Part 251
128........ Object of Part .................................................................................. 251
Division 2--Obligations of actuaries and auditors 252
129........ Obligations of actuaries and auditors--compliance ......................... 252
130........ Obligations of actuaries and auditors--solvency ............................ 255
130A..... Auditor or actuary may give information to the Regulator .............. 256
130B..... Self incrimination ............................................................................ 257
130BA.. Auditor must notify the Regulator of attempts to unduly influence etc. the auditor etc. 257
130BB... Giving false or misleading information to auditor ........................... 258
130C..... Actuaries and auditors--failure to implement actuarial recommendations 259
Division 3--Disqualifying and removing actuaries and auditors 263
130D..... Court power of disqualification ....................................................... 263
130E...... Court power to revoke or vary a disqualification etc. ...................... 264
131........ Auditors and actuaries--disqualification orders .............................. 264
131AA.. APRA may direct removal of auditor or actuary ............................. 267
Division 4--Offences and failure to carry out duties etc. 269
131A..... The Regulator may refer matters to a professional association ........ 269
131B..... Offence of holding oneself out as an actuary or auditor .................. 270
131C..... Disqualified persons not to be auditor or actuary of superannuation entities 270
Part 17--Suspension or removal of trustee of superannuation entity 272
132........ Object of Part .................................................................................. 272
133........ Suspension or removal of trustee of superannuation entity ............. 272
134........ APRA to appoint acting trustee in cases of suspension or removal 273
135........ Terms and conditions of appointment of acting trustee ................... 274
136........ Termination of appointment of acting trustee .................................. 274
137........ Resignation of acting trustee ........................................................... 274
138........ Property vesting orders ................................................................... 274
139........ Powers of acting trustee .................................................................. 276
140........ Acting trustee to notify appointment to beneficiaries ....................... 276
141........ The Regulator may give directions to acting trustee ........................ 276
141A..... Property vested in acting trustee--former trustee's obligations relating to books, identification of property and transfer of property ........................................................................................... 277
142........ The Regulator may formulate a scheme for the winding-up or dissolution, or both, of a superannuation entity 278
Part 18--Amalgamation of funds 280
143........ Object of Part .................................................................................. 280
144........ Benefits may be transferred to a new fund with APRA's approval etc. 280
145........ Application for approval of transfer ................................................ 280
146........ Approval of transfer ........................................................................ 281
147........ Cessation of rights against transferor fund ...................................... 281
Part 19--Public offer entities: provisions relating to superannuation interests 283
Division 1--Preliminary 283
151........ Contravention of Part does not affect validity of issue of superannuation interest etc. 283
Division 2--Issuing, offering etc. superannuation interests in public offer entities 284
152........ Limitation on issuing, offering etc. superannuation interests in public offer entities 284
154........ Commission and brokerage ............................................................. 285
155........ Fair dealing on issue or redemption of a superannuation interest .... 285
156........ Civil liability where subsection 155(2) contravened ........................ 286
Part 21--Civil and criminal consequences of contravening civil penalty provisions 287
Division 1--Preliminary 287
192........ Object of Part .................................................................................. 287
193........ Civil penalty provisions .................................................................. 287
194........ Person involved in contravening a provision taken to have contravened the provision 287
195........ When a court is taken to find a person guilty of an offence ............. 288
Division 2--Civil penalty orders 289
196........ Court may make civil penalty orders ............................................... 289
197........ Who may apply for civil penalty order ............................................ 289
198........ Time limit for application ................................................................ 290
199........ Application for civil penalty order is a civil proceeding .................. 290
200........ Enforcement of order to pay monetary penalty ................................ 290
201........ The Regulator may require a person to give assistance in connection with application for civil penalty order 290
Division 3--Criminal proceedings 292
202........ When contravention of civil penalty provisions is an offence ......... 292
203........ Application for civil penalty order precludes later criminal proceedings .. 292
Division 4--Effect of criminal proceedings on application for civil penalty order 293
204........ When Division applies .................................................................... 293
205........ Effect during criminal proceedings .................................................. 293
206........ Final outcome precluding applications for civil penalty order ......... 293
207........ Final outcome not precluding application for civil penalty order ..... 294
208........ After unsuccessful committal proceeding, court may preclude application for civil penalty order 295
209........ Application for civil penalty order based on alternative verdict at jury trial 295
210........ Application for civil penalty order based on alternative finding by court of summary jurisdiction 296
211........ Application for civil penalty order based on alternative finding by appeal court 296
212........ After setting aside declaration, court may preclude application for civil penalty order 297
213........ On unsuccessful appeal against declaration, Court may make civil penalty orders 297
214........ Appeals under this Division ............................................................ 297
Division 5--Compensation for loss suffered by superannuation entity 298
215........ On application for civil penalty order, Court may order compensation 298
216........ Criminal court may order compensation .......................................... 298
217........ Enforcement of order under section 215 or 216 .............................. 299
218........ Recovery of profits, and compensation for loss, resulting from contravention 299
219........ Effect of sections 215, 216 and 218 ................................................ 300
220........ Certificates evidencing contravention .............................................. 300
Division 6--Miscellaneous 301
221........ Relief from liability for contravention of civil penalty provision ..... 301
222........ Part does not limit power to award punitive damages ..................... 302
Part 23--Financial assistance to certain funds 303
Division 1--Preliminary 303
227........ Object of Part .................................................................................. 303
228........ Interpretation ................................................................................... 303
229........ Application for assistance ............................................................... 303
230........ Minister may request additional information ................................... 304
230A..... APRA to advise Minister in relation to application for assistance ... 304
Division 2--Determination of applications for financial assistance 305
231........ Minister may grant financial assistance ........................................... 305
232........ Maximum amount of financial assistance ........................................ 305
233........ Financial assistance to be subject to conditions ............................... 306
Division 3--Repayment of financial assistance 307
238........ Financial assistance to be repaid in certain circumstances ............... 307
239........ Minister may remit liability ............................................................. 307
240........ Repayable grant to have priority over other debts ........................... 307
Part 24--Facility to pay benefits to eligible rollover funds 308
241........ Object of Part .................................................................................. 308
242........ Interpretation ................................................................................... 308
243........ Payment of benefits to eligible rollover fund ................................... 308
244........ Operating standards for transferor funds--information and records 310
248........ Claims for benefits .......................................................................... 310
Part 24A--Transitional provisions relating to pre-1 July 1995 automatic rollovers of benefits between funds 311
249........ Object of Part .................................................................................. 311
250........ Definitions ...................................................................................... 311
251........ Rights of beneficiary to rolled-over benefits ................................... 311
252........ Claims to rolled-over benefits ......................................................... 312
Part 24B--Provisions relating to the administration by APRA and the Commissioner of Taxation of superannuation funds with fewer than 5 members 313
Division 1--Monitoring of superannuation funds with fewer than 5 members 313
252A..... APRA or Commissioner of Taxation may request certain information 313
252B..... Contravention notices ...................................................................... 314
Division 3--Transitional and savings provisions relating to the regulation of self managed superannuation funds by the Commissioner of Taxation 317
252D..... Definition ........................................................................................ 317
252E...... Instruments made or issued by APRA or by the Commissioner of Taxation 317
252F...... Obligations owed by or to APRA or the Commissioner of Taxation 318
252G..... Outstanding annual returns and amounts ........................................ 320
252H..... Regulations ..................................................................................... 323
Part 25--Monitoring and investigating superannuation entities 324
Division 1--Preliminary 324
253........ Objects of Part ................................................................................ 324
253A..... Notices may be given to former relevant persons ............................ 324
Division 2--Monitoring superannuation entities 325
254........ Information to be given to Regulator ............................................... 325
255........ Regulator may require production of books .................................... 326
256........ Access to premises .......................................................................... 326
Division 3--APRA may require trustee of superannuation entity to appoint an individual, or a committee, to investigate the financial position of the entity 327
257........ Investigation of financial position of superannuation entity ............ 327
258........ Qualifications of investigator or investigators ................................. 327
259........ APRA may veto appointment of investigator or investigators ........ 327
260........ Deadline for receipt of report .......................................................... 328
261........ Contents of report etc. ..................................................................... 329
262........ Trustee must comply with requirements .......................................... 329
Division 3A--Regulator may accept and enforce undertakings 330
262A..... Acceptance and enforcement of undertakings ................................. 330
Division 4--Investigations by Regulator 331
263........ Investigation of superannuation entity ............................................. 331
264........ Power of Regulator to obtain information or freeze assets .............. 332
265........ Inspectors ........................................................................................ 334
266........ Delegation by inspector ................................................................... 334
267........ Regulator may exercise powers of inspector ................................... 334
268........ Inspector may enter premises for purposes of an investigation ....... 335
269........ Inspector may require production of books ..................................... 335
270........ Powers of inspector to require assistance from, and examine, current and former relevant persons and other persons ........................................................................................................ 335
271........ Application for warrant to seize books not produced ...................... 336
272........ Grant of warrant .............................................................................. 336
273........ Powers if books produced or seized ............................................... 337
274........ Powers if books not produced ........................................................ 339
275........ Power to require person to identify property of superannuation entity 339
Division 5--Examinations 340
276........ Application of Division ................................................................... 340
277........ Requirements made of an examinee ................................................ 340
278........ Examination to be in private ............................................................ 340
279........ Examinee's lawyer may attend ........................................................ 341
280........ Record of examination .................................................................... 341
281........ Giving copies of record to other persons ........................................ 341
282........ Copies given subject to conditions .................................................. 342
283........ Record to accompany report ............................................................ 342
Division 6--Reports 344
284........ Report of inspector .......................................................................... 344
Division 7--Offences 345
285........ Compliance with requirements made under this Act ....................... 345
286........ Concealing books relevant to investigation ..................................... 345
287........ Self-incrimination ............................................................................ 345
288........ Legal professional privilege ............................................................ 347
289........ Powers of Court where non-compliance with this Act .................... 348
Division 8--Evidentiary use of certain material 349
290........ Statements made at an examination: proceedings against examinee . 349
291........ Statements made at an examination: other proceedings ................... 350
292........ Weight of evidence admitted under section 291 .............................. 351
293........ Objection to admission of statements made at examination ............. 352
294........ Copies of, or extracts from, certain books ....................................... 353
295........ Report under Division 6 .................................................................. 353
296........ Exceptions to admissibility of report ............................................... 354
297........ Material otherwise admissible ......................................................... 355
Division 9--Miscellaneous 356
298........ Regulator may cause civil proceeding to be begun .......................... 356
298A..... Authorisation of members of staff .................................................. 356
299........ Person complying with requirement not to incur liability to another person 356
Part 25A--Tax file numbers 357
Division 1--Quotation of employee's tax file number 357
299A..... Employee may quote to employer ................................................... 357
299B..... Employer may inform trustee of tax file number ............................. 357
299C..... Employer must inform trustee of tax file number ............................ 357
Division 2--Quotation, use and transfer of beneficiary's tax file number 359
299D..... Eligible superannuation entity or regulated exempt public sector superannuation scheme beneficiary, or applicant, may quote tax file number ....................................................................... 359
299E...... Trustee may request beneficiary's or applicant's tax file number .... 359
299F...... Trustee must request person who is beneficiary at commencement to quote tax file number 359
299G..... Trustee must request person becoming beneficiary after commencement to quote tax file number 362
299H..... Use of tax file number for certain purposes--beneficiaries of eligible superannuation entities 363
299J...... Use of tax file number for certain purposes--beneficiaries of regulated exempt public sector superannuation scheme ........................................................................................................ 364
299K..... Use of tax file number for certain purposes--applicants to become beneficiaries of eligible superannuation entities ........................................................................................................ 365
299L...... Use of tax file number for certain purposes--applicants to become beneficiaries of regulated exempt public sector superannuation schemes .................................................................. 366
299LA... Use of tax file number to locate amounts or for consolidation ........ 367
299M.... Trustee of eligible superannuation entity must inform RSA provider or other trustee of tax file number for certain purposes .......................................................................................... 368
299N..... Trustee of regulated exempt public sector superannuation scheme may inform RSA provider or other trustee of tax file number for certain purposes ............................................................ 369
299NA.. Portability forms ............................................................................. 370
Division 3--Method of quotation of tax file numbers, including deemed quotation 372
299P...... Method of quoting tax file number .................................................. 372
299Q..... Employee taken to have quoted to trustee where trustee informed by employer 372
299R..... Beneficiary or applicant taken to have quoted to RSA provider or trustee 373
299S...... Person claiming benefit taken to have quoted to trustee where he or she provided tax file number in connection with claim ................................................................................................ 373
299SA... Beneficiary taken to have quoted where Commissioner gives notice 374
299T...... Beneficiary taken to have quoted if he or she quoted for other purposes 374
Division 3A--Incorrect quotation of tax file number 376
299TA... Effect of mistaken quotation of tax file number ............................... 376
299TB... Effect of invalid quotation of tax file number .................................. 376
Division 4--Provision of tax file numbers in forms etc. 378
299U..... Forms etc. may require tax file number ........................................... 378
299V..... Failure to quote tax file number ....................................................... 379
Division 5--General 380
299W.... Definitions ...................................................................................... 380
299X..... State insurance ................................................................................ 381
299Y..... Trustee of former regulated exempt public sector superannuation scheme to destroy records of tax file numbers 381
299Z...... Transitional provisions .................................................................... 381
Part 26--Offences relating to statements, records etc. 384
300........ Object of Part .................................................................................. 384
301........ Interpretation ................................................................................... 384
303........ Incorrectly keeping records etc. ....................................................... 384
306........ Incorrectly keeping or making records etc. ...................................... 385
307........ Incorrectly keeping records with intention of deceiving or misleading etc. 386
308........ Falsifying or concealing identity with intention of deceiving or misleading etc. 387
Part 27--Powers of Court 388
309........ Object of Part .................................................................................. 388
310........ Power to grant relief ........................................................................ 388
311........ Power of Court to give directions with respect to meetings ordered by the Court 390
312........ Irregularities .................................................................................... 390
313........ Power of Court to prohibit payment or transfer of money or property 392
314........ Court may order the disclosure of information or the publication of advertisements--contravention of provisions relating to issue of superannuation interests etc. .......................................... 397
315........ Injunctions ...................................................................................... 398
316........ Effect of sections 313, 314 and 315 ................................................ 401
317........ Power of Court to punish for contempt of court ............................. 401
318........ Court may resolve transitional difficulties ....................................... 401
Part 28--Proceedings 402
319........ Object of Part .................................................................................. 402
320........ Power of Regulator to intervene in proceedings .............................. 402
321........ Civil proceedings not to be stayed ................................................... 402
322........ Standard of proof ............................................................................ 403
323........ Relief from civil liability for contravention of certain provisions .... 403
324........ Evidence of contravention ............................................................... 404
324A..... Time for instituting criminal proceedings ........................................ 405
325........ Vesting of property ......................................................................... 405
Part 29--Exemptions and modifications 407
326........ Object of Part .................................................................................. 407
327........ Interpretation ................................................................................... 407
328........ Regulator's powers of exemption--modifiable provisions ............. 407
330........ Regulator's powers of exemption--general issues ......................... 408
331........ Enforcement of conditions to which exemption is subject ............... 408
332........ Regulator's powers of modification--modifiable provisions .......... 408
334........ Regulator's powers of modification--general issues ...................... 409
335........ Variation and revocation of exemptions and modifications ............. 409
336........ Notice of exemptions and modifications ......................................... 409
Part 29A--Protections in relation to information 410
Division 1--Protection for whistleblowers 410
336A..... Disclosures qualifying for whistleblower protection ....................... 410
336B..... Whistleblower protection for disclosures that qualify ..................... 411
336C..... Victimisation of whistleblowers prohibited ..................................... 412
336D..... Right to compensation ..................................................................... 413
336E...... Confidentiality requirement for company, company officers and employees and auditors 413
Division 2--Self-incrimination 416
336F...... Self-incrimination ............................................................................ 416
Part 30--Miscellaneous 417
337........ Object of Part .................................................................................. 417
337A..... Trustee may give effect to award made under arbitration agreement 417
338........ Conduct by directors, servants and agents ...................................... 417
338A..... Liability of trustees required to ensure thing occurs ........................ 419
339........ Conviction does not relieve defendant from civil liability ................ 420
341........ Civil immunity where defendant was complying with this Act ....... 420
342........ Pre-1 July 88 funding credits and debits ......................................... 420
343........ Rules against perpetuities not to apply to superannuation entity ...... 422
344........ Review of certain decisions ............................................................. 423
345........ Statements to accompany notification of decisions .......................... 424
347........ How information may be given to the Commissioner of Taxation .. 425
347A..... The Regulator may collect statistical information ............................ 425
348........ The Regulator may publish statistical information ........................... 427
349........ This Act and the regulations to be subject to certain superannuation orders 428
349A..... Payment out of a fund in accordance with the Bankruptcy Act 1966 428
350........ Concurrent operation of State/Territory laws .................................. 428
351........ Additional functions of the Chief Executive Medicare .................... 428
353........ Regulations ..................................................................................... 429
Part 32--Additional transitional provisions--tax file numbers 430
381........ Object of Part .................................................................................. 430
382........ Quotation of tax file number ........................................................... 430
383........ Pre-1 July 1994 quotation of tax file number to be treated as if made under provisions commencing on 1 July 1994 ........................................................................................................ 430
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 .................................................. 431
385........ Pre-1 July 1994 quotation of tax file number--objects of tax file number system 431
Notes 433
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 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 |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
78, 1993 |
30 Nov 1993 |
Ss. 30-116, |
|
|
|
118, 1993 |
24 Dec 1993 |
Part 11 (ss. |
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. 4, 6, 7, 10, 12, 14, 16, 17, 19, 21, 23, 26, 28, 32, 34, 36, 40, 42, 44, 46 and 48 |
|
181, 1994 |
19 Dec 1994 |
Schedule 1 (items 22-85): 13 Oct 1994 |
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, |
|
|
161, 1995 |
16 Dec 1995 |
|||
|
169, 1995 |
16 Dec 1995 |
Schedule 4 (items 11-13) and Schedule 6: Royal Assent (e) |
Sch. 6 (item 17) |
|
|
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) |
-- |
|
76, 1996 |
18 Dec 1996 |
Schedule 4 (items 1-18): 16 Feb 1997 (i) |
-- |
|
|
39, 1997 |
17 Apr 1997 |
1 July 1997 |
-- |
|
|
Retirement Savings Accounts (Consequential Amendments) Act 1997 |
62, 1997 |
28 May 1997 |
-- |
|
|
Superannuation Contributions Tax (Consequential Amendments) Act 1997 |
71, 1997 |
5 June 1997 |
5 June 1997 |
-- |
|
107, 1997 |
30 June 1997 |
Schedule 14: Royal Assent (j) |
-- |
|
|
122, 1997 |
8 July 1997 |
Schedule 7: (k) |
-- |
|
|
152, 1997 |
24 Oct 1997 |
Schedule 2: (items 1242-1245): 1 Jan 1998 (see Gazette 1997, No. GN49) (l) |
-- |
|
|
172, 1997 |
17 Nov 1997` |
Schedule 1: 1 July 1996 |
-- |
|
|
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 |
191, 1997 |
7 Dec 1997 |
Schedule 6: Royal Assent (m) |
-- |
|
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) |
S. 2(14) (am. by 44, 1999, Sch. 6 (item 8)) |
|
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) |
S. 3(7A) (ad. by 24, 2000, |
|
as amended by |
|
|
|
|
|
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 2000 |
24, 2000 |
3 Apr 2000 |
Schedule 11 (item 1): (ob) |
-- |
|
Superannuation Legislation Amendment (Resolution of Complaints) Act 1998 |
118, 1998 |
11 Dec 1998 |
11 Dec 1998 |
-- |
|
38, 1999 |
31 May 1999 |
Schedule 2 (Part 2): 28 June 1999) |
-- |
|
|
121, 1999 |
8 Oct 1999 |
Schedule 1 (items 29, 54): 1 Apr 2000 |
Sch. 1 (items 133-136) [see Table A] |
|
|
Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999 |
128, 1999 |
13 Oct 1999 |
||
|
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) |
-- |
|
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) |
Sch. 12 (items |
|
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 |
Sch. 2 (items 418, 419) [see Table A] |
|
160, 2000 |
21 Dec 2000 |
Schedule 1 (item 21): Royal Assent |
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 |
-- |
|
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) |
|
|
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 |
-- |
|
|
Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001 |
121, 2001 |
24 Sept 2001 |
Ss. 1-3: Royal Assent |
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, |
Sch. 2 (item 10) [see Table A] |
|
37, 2002 |
26 June 2002 |
Schedule 8: 27 June 2002 (z) |
-- |
|
|
105, 2002 |
14 Nov 2002 |
Schedule 3 (item 63): 12 May 2003 (see s. 2 and Gazette 2002, No. GN49) |
-- |
|
|
125, 2002 |
10 Dec 2002 |
Schedule 2 (item 124): 1 Jan 2003 |
-- |
|
|
52, 2003 |
26 June 2003 |
Schedule 1: 26 June 2003 |
-- |
|
|
116, 2003 |
27 Nov 2003 |
Schedule 6: 28 Nov 2003 |
-- |
|
|
53, 2004 |
27 Apr 2004 |
Schedule 1 (items 1-61), Schedules 2 and
3: 1 July 2004 (see Gazette 2004, No. GN22) |
Sch. 2 (item 373) and Sch. 3 (item 11(2)) [see Table A] |
|
|
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 |
Sch. 2 (item 10(2)) [see Table A] |
|
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) |
-- |
|
8, 2007 |
15 Mar 2007 |
Schedule 4 (items 28-30): Royal Assent |
-- |
|
|
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, |
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 |
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] |
|
as amended by |
|
|
|
|
|
8, 2010 |
1 Mar 2010 |
Schedule 2 (item 11): Royal Assent |
-- |
|
|
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 |
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): 27 Feb 2010 |
Sch. 2 (item 14) [see Table A] |
|
Tax Laws Amendment (2010 Measures No. 1) Act 2010 |
56, 2010 |
3 June 2010 |
Schedule 1 (items 6, 9): 1 July 2010 |
Sch. 1 (item 9) and Sch. 6 (item 101) [see Table A] |
|
Financial Sector Legislation Amendment (Prudential Refinements and Other Measures) Act 2010 |
82, 2010 |
29 June 2010 |
Schedule 4 (items 30-36) and Schedule 6 (items 1, 51-78): 27 July 2010 |
-- |
|
100, 2010 |
6 July 2010 |
7 July 2010 |
Sch. 1 (item 14) [see Table A] |
|
|
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 |
114, 2010 |
14 July 2010 |
Schedule 1 (items 87, 93(1)): Royal Assent |
Sch. 1 (item 93(1)) [see Table A] |
|
117, 2010 |
16 Nov 2010 |
S. 4: Royal Assent |
S. 4, Sch. 2 (item 1) and Sch. 3 (item 4) [see Table A] |
|
|
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 |
145, 2010 |
16 Dec 2010 |
Schedule 2 (items 83-85, 127): 17 Dec 2010 |
Sch. 2 (item 127) [see Table A] |
|
Tax Laws Amendment (2011 Measures No. 2) Act 2011 |
41, 2011 |
27 June 2011 |
Schedule 2 and Schedule 3 (items 3-13): 1 July
2011 |
Sch. 2 (item 3) and Sch. 3 (items 13, 18, 19(2)) [see Table A] |
|
Acts Interpretation Amendment Act 2011 |
46, 2011 |
27 June 2011 |
Schedule 2 (items 1091-1095) and Schedule 3 (items 10, 11): 27 Dec 2011 |
Sch. 3 (items 10, 11) [see Table A] |
|
Superannuation Legislation Amendment (Early Release of Superannuation) Act 2011 |
108, 2011 |
14 Oct 2011 |
Schedule 1 (items 8-16, 20, 21): 1 Nov 2011 (see F2011L02110) |
Sch. 1 (items 20, 21) [see Table A] |
|
Tax Laws Amendment (2011 Measures No. 9) Act 2012 |
12, 2012 |
21 Mar 2012 |
Schedule 1 (items 11-19): 22 Mar 2012 |
Sch. 6 (item 199) [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 |
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; No. 108, 2011; No. 12, 2012 |
|
Note to s. 6(1)..................... |
ad. No. 145, 2010 |
|
|
am. No. 12, 2012 |
|
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; Nos. 54 and 75, 2009; Nos. 82, 100 and 117, 2010; Nos. 46 and 108, 2011; No. 12, 2012 |
|
ad. No. 102, 2004 |
|
|
Heading to s. 11 ................ |
am. No. 54, 1998 |
|
S. 11 ................................... |
am. No. 54, 1998 |
|
S. 11A ................................. |
ad. No. 24, 2000 |
|
ad. No. 24, 2000 |
|
|
|
am. No. 82, 2010 |
|
ad. No. 24, 2000 |
|
|
ad. No. 53, 2004 |
|
|
|
am. No. 154, 2007 |
|
S. 12 ................................... |
am. No. 55, 2001 |
|
Heading to s. 13................. |
am. No. 53, 2004 |
|
am. No. 53, 2004 |
|
|
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 |
|
|
am. No. 46, 2011 |
|
am. No. 53, 2004 |
|
|
S. 17 ................................... |
rep. No. 31, 2001 |
|
Heading to s. 17A.............. |
rs. No. 12, 2012 |
|
ad. No. 121, 1999 |
|
|
|
am. No. 53, 2004; No. 9, 2007; No. 134, 2008; No. 12, 2012 |
|
Notes to s. 17A(1), (2)........ |
ad. No. 12, 2012 |
|
Notes 1, 2 to s. 17A(6)....... |
am. No. 12, 2012 |
|
S. 17B.................................. |
ad. No. 12, 2012 |
|
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 |
|
|
ad. No. 53, 2004 |
|
|
Division 2 |
|
|
ad. No. 53, 2004 |
|
|
Division 3 |
|
|
ad. No. 53, 2004 |
|
|
ad. No. 53, 2004 |
|
|
Division 4 |
|
|
ad. No. 53, 2004 |
|
|
ad. No. 53, 2004 |
|
|
S. 29DB .............................. |
ad. No. 53, 2004 |
|
|
rs. No. 154, 2007 |
|
Heading to s. 29DC .......... |
am. No. 154, 2007 |
|
ad. No. 53, 2004 |
|
|
|
am. No. 154, 2007 |
|
ad. No. 53, 2004 |
|
|
Division 5 |
|
|
ad. No. 53, 2004 |
|
|
|
am. No. 154, 2007 |
|
ad. No. 53, 2004 |
|
|
Division 6 |
|
|
ad. No. 53, 2004 |
|
|
ad. No. 53, 2004 |
|
|
Division 7 |
|
|
ad. No. 53, 2004 |
|
|
|
am. No. 93, 2004; Nos. 25 and 45, 2008 |
|
Note to s. 29G(1)................ |
am. No. 25, 2008 |
|
ad. No. 53, 2004 |
|
|
Division 8 |
|
|
Subdivision A |
|
|
ad. No. 53, 2004 |
|
|
Subdivision B |
|
|
ad. No. 53, 2004 |
|
|
Subdivision C |
|
|
ad. No. 53, 2004 |
|
|
Division 9 |
|
|
ad. No. 53, 2004 |
|
|
|
am. No. 53, 2004 |
|
ad. No. 53, 2004 |
|
|
|
am. No. 154, 2007 |
|
ad. No. 53, 2004 |
|
|
ad. No. 154, 2007 |
|
|
ad. No. 53, 2004 |
|
|
S. 29JE................................ |
ad. No. 53, 2004 |
|
|
rep. No. 154, 2007 |
|
Part 2B |
|
|
Part 2B................................. |
ad. No. 53, 2004 |
|
Division 1 |
|
|
ad. No. 53, 2004 |
|
|
Division 2 |
|
|
ad. No. 53, 2004 |
|
|
|
am. No. 154, 2007 |
|
ad. No. 53, 2004 |
|
|
Division 3 |
|
|
ad. No. 53, 2004 |
|
|
ad. No. 53, 2004 |
|
|
|
rs. No. 154, 2007 |
|
Heading to s. 29MB .......... |
am. No. 154, 2007 |
|
ad. No. 53, 2004 |
|
|
|
am. No. 154, 2007 |
|
ad. No. 53, 2004 |
|
|
Division 4 |
|
|
ad. No. 53, 2004 |
|
|
|
am. No. 154, 2007; No. 12, 2012 |
|
Division 5 |
|
|
Subdivision A |
|
|
ad. No. 53, 2004 |
|
|
Subdivision B |
|
|
ad. No. 53, 2004 |
|
|
Subdivision C |
|
|
ad. No. 53, 2004 |
|
|
Division 6 |
|
|
ad. No. 53, 2004 |
|
|
ad. No. 53, 2004 |
|
|
S. 29QB............................... |
ad. No. 53, 2004 |
|
|
rep. No. 154, 2007 |
|
Part 3 |
|
|
Heading to Part 3............... |
rs. No. 53, 2004 |
|
Division 1 |
|
|
Heading to Div. 1 of Part 3 |
ad. No. 12, 2012 |
|
rs. No. 53, 2004 |
|
|
Division 2 |
|
|
Heading to Div. 2 of Part 3 |
ad. No. 12, 2012 |
|
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 |
|
Division 3 |
|
|
Div. 3 of Part 3 ................... |
ad. No. 12, 2012 |
|
S. 34A.................................. |
ad. No. 12, 2012 |
|
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 |
|
Subhead. to s. 35A(1)........ |
ad. No. 82, 2010 |
|
Subhead. to s. 35A(3)........ |
ad. No. 82, 2010 |
|
ad. No. 154, 2007 |
|
|
|
am. No. 82, 2010 |
|
Heading to s. 35B.............. |
rs. No. 12, 2012 |
|
ad. No. 154, 2007 |
|
|
S. 35C ................................. |
ad. No. 154, 2007 |
|
|
am. No. 25, 2008 |
|
Heading to s. 35D.............. |
rs. No. 12, 2012 |
|
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; No. 56, 2010 |
|
S. 39 ................................... |
am. No. 181, 1994; No. 123, 2001; No. 9, 2007; No. 56, 2010 |
|
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 |
|
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 |
|
|
am. No. 53, 2004 |
|
|
S. 53 ................................... |
am. No. 140, 1994; No. 54, 1998 |
|
am. No. 53, 2004 |
|
|
ad. No. 15, 2007 |
|
|
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 |
|
S. 62A ................................. |
ad. No. 41, 2011 |
|
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; Nos. 56 and 82, 2010 |
|
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; Nos. 114 and 117, 2010 |
|
S. 67 ................................... |
am. No. 71, 1997; No. 54, 1998; No. 121, 1999; No. 53, 2004; Nos. 143 and 154, 2007; No. 100, 2010 |
|
Note to s. 67(1)................... |
ad. No. 100, 2010 |
|
ad. No. 100, 2010 |
|
|
S. 68 ................................... |
am. No. 31, 2001; No. 53, 2004 |
|
Note to s. 68(1) .................. |
ad. No. 31, 2001 |
|
ad. No. 102, 2004 |
|
|
Part 8 |
|
|
Division 1 |
|
|
Subdivision A |
|
|
Heading to Subdiv. A ........ |
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 ........ |
ad. No. 199, 1999 |
|
ad. No. 199, 1999 |
|
|
S. 70E ................................. |
ad. No. 199, 1999 |
|
|
am. No. 134, 2008 |
|
Subdivision C |
|
|
Heading to Subdiv. C ....... |
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; No. 100, 2010 |
|
Subdivision D |
|
|
Subdiv. D of Div. 1 of ........ |
ad. No. 199, 1999 |
|
ad. No. 199, 1999 |
|
|
ad. No. 199, 1999 |
|
|
|
am. No. 53, 2004 |
|
ad. No. 199, 1999 |
|
|
ad. No. 199, 1999 |
|
|
|
am. No. 53, 2004 |
|
Note to s. 71E(1)(e)............ |
am. No. 53, 2004 |
|
S. 71EA................................ |
ad. No. 117, 2010 |
|
ad. No. 199, 1999 |
|
|
Subdivision E |
|
|
Heading to Subdiv. E ........ |
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 |
|
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 |
|
ad. No. 38, 1999 |
|
|
|
am. No. 53, 2004 |
|
ad. No. 38, 1999 |
|
|
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 |
|
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; No. 82, 2010 |
|
S. 104 ................................. |
am. No. 160, 2000; No. 53, 2004; No. 82, 2010 |
|
S. 104A ............................... |
ad. No. 15, 2007 |
|
|
am. No. 82, 2010 |
|
S. 105 ................................. |
am. Nos. 48 and 54, 1998; No. 160, 2000; No. 53, 2004; No. 82, 2010 |
|
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 |
|
am. No. 121, 1999; No. 160, 2000; No. 53, 2004; No. 82, 2010 |
|
|
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 |
|
|
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; No. 82, 2010 |
|
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; No. 82, 2010 |
|
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 ........ |
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 ........ |
ad. No. 25, 2008 |
|
ad. No. 25, 2008 |
|
|
ad. No. 25, 2008 |
|
|
Subdivision C |
|
|
Heading to Subdiv. C of.... |
rs. No. 82, 2010 |
|
Subdiv. C of Div. 3 of ........ |
ad. No. 25, 2008 |
|
ad. No. 25, 2008 |
|
|
ad. No. 82, 2010 |
|
|
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; No. 46, 2011 |
|
Note to s. 129(3)(c)............ |
am. No. 46, 2011 |
|
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 |
|
ad. No. 53, 2004 |
|
|
|
am. No. 154, 2007 |
|
ad. No. 53, 2004 |
|
|
ad. No. 82, 2010 |
|
|
ad. No. 53, 2004 |
|
|
Division 3 |
|
|
Heading to Div. 3 of Part 16............................. |
ad. No. 25, 2008 |
|
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 |
|
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 |
|
Note to s. 131A(1).............. |
am. No. 145, 2010 |
|
S. 131B ............................... |
ad. No. 160, 2000 |
|
|
am. No. 82, 2010 |
|
ad. No. 25, 2008 |
|
|
Part 17 |
|
|
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 |
|
|
am. No. 82, 2010 |
|
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 |
|
am. No. 108, 2000 |
|
|
|
rep. No. 123, 2001 |
|
|
ad. No. 53, 2004 |
|
|
am. No. 53, 2004 |
|
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; No. 82, 2010 |
|
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 |
|
|
am. No. 53, 2004 |
|
|
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; No. 12, 2012 |
|
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; No. 12, 2012 |
|
S. 232 ................................. |
am. No. 24, 2000; No. 53, 2004 |
|
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 |
|
am. No. 53, 2004 |
|
|
Part 24 |
|
|
Heading to Part 24 ............ |
am. No. 53, 1995 |
|
am. No. 53, 1995 |
|
|
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 |
|
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; No. 12, 2012 |
|
Note to s. 252 .................... |
ad. No. 76, 1996 |
|
Part 24B |
|
|
Part 24B .............................. |
ad. No. 121, 1999 |
|
Division 1 |
|
|
ad. No. 121, 1999 |
|
|
|
am. No. 53, 2004 |
|
ad. No. 121, 1999 |
|
|
Div. 2 of Part 24B................ |
rep. No. 145, 2010 |
|
S. 252C ............................... |
ad. No. 121, 1999 |
|
|
am. No. 160, 2000; No. 37, 2002; No. 82, 2010 |
|
|
rep. No. 145, 2010 |
|
Division 3 |
|
|
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; No. 82, 2010 |
|
Note to s. 254(1) ................ |
ad. No. 76, 1996 |
|
|
rs. No. 24, 2000 |
|
Note to s. 254(2) ................ |
ad. No. 76, 1996 |
|
Heading to s. 255 .............. |
am. No. 54, 1998 |
|
S. 255 ................................. |
am. No. 54, 1998; No. 38, 1999 |
|
Division 3 |
|
|
Heading to Div. 3 of Part 25 ............................ |
rs. No. 54, 1998 |
|
S. 257 ................................. |
am. No. 54, 1998; No. 160, 2000; No. 53, 2004 |
|
S. 258 ................................. |
am. No. 54, 1998 |
|
Heading to s. 259 .............. |
am. No. 54, 1998 |
|
S. 259 ................................. |
am. No. 54, 1998; No. 53, 2004 |
|
S. 260 ................................. |
am. No. 54, 1998; No. 160, 2000; No. 82, 2010 |
|
S. 261 ................................. |
am. No. 54, 1998 |
|
S. 262 ................................. |
rs. No. 160, 2000 |
|
|
am. No. 53, 2004; No. 82, 2010 |
|
Division 3A |
|
|
Div. 3A of Part 25 ............... |
ad. No. 160, 2000 |
|
S. 262A ............................... |
ad. No. 160, 2000 |
|
Division 4 |
|
|
Heading to Div. 4 of Part 25 ............................ |
rs. No. 54, 1998 |
|
S. 263 ................................. |
am. No. 54, 1998; No. 121, 2001; No. 53, 2004; No. 82, 2010 |
|
Heading to s. 264 .............. |
am. No. 54, 1998 |
|
Subhead. to s. 264(1) ........ |
am. No. 54, 1998 |
|
S. 264 ................................. |
am. No. 54, 1998; No. 38, 1999; No. 53, 2004; No. 25, 2008 |
|
S. 265 ................................. |
am. No. 54, 1998; No. 160, 2000 |
|
S. 266 ................................. |
am. No. 54, 1998 |
|
Heading to s. 267 .............. |
am. No. 54, 1998 |
|
S. 267 ................................. |
am. No. 54, 1998 |
|
S. 270 ................................. |
rs. No. 144, 1995 |
|
|
am. No. 54, 1998 |
|
Subhead. to s. 273(8) ........ |
am. No. 54, 1998 |
|
S. 273 ................................. |
am. No. 54, 1998 |
|
am. No. 53, 2004 |
|
|
Division 5 |
|
|
S. 276 ................................. |
am. No. 38, 1999 |
|
S. 277 ................................. |
am. No. 54, 1998 |
|
S. 278 ................................. |
am. No. 54, 1998; No. 31, 2001 |
|
Notes 1, 2 to s. 278(3) ....... |
ad. No. 31, 2001 |
|
S. 281 ................................. |
am. No. 54, 1998 |
|
S. 282 ................................. |
am. No. 31, 2001 (as rep. by No. 117, 2001) |
|
Note to s. 282(2) ................ |
ad. No. 31, 2001 |
|
S. 283 ................................. |
am. No. 54, 1998 |
|
Division 6 |
|
|
S. 284 ................................. |
am. No. 54, 1998; No. 121, 1999; No. 125, 2002; No. 53, 2004 |
|
Division 7 |
|
|
S. 285 ................................. |
am. No. 54, 1998; No. 38, 1999 |
|
|
rs. No. 31, 2001 (as rs. by No. 117, 2001) |
|
|
am. No. 53, 2004 |
|
S. 286 ................................. |
am. No. 54, 1998; No. 38, 1999 |
|
S. 287 ................................. |
am. No. 38, 1999; No. 160, 2000 |
|
S. 288 ................................. |
am. No. 144, 1995; No. 31, 2001 (as rep. by No. 117, 2001); No. 8, 2007 |
|
Note to s. 288(4) ................ |
ad. No. 31, 2001 |
|
S. 289 ................................. |
am. No. 54, 1998 |
|
Division 8 |
|
|
S. 290 ................................. |
am. No. 38, 1999 |
|
S. 295 ................................. |
am. No. 54, 1998 |
|
Heading to s. 298 .............. |
am. No. 54, 1998 |
|
S. 298 ................................. |
am. No. 54, 1998 |
|
Division 9 |
|
|
S. 298A ............................... |
ad. No. 54, 1998 |
|
Part 25A |
|
|
Part 25A .............................. |
ad. No. 76, 1996 |
|
Division 1 |
|
|
ad. No. 76, 1996 |
|
|
|
am. No. 71, 1997; No. 128, 1999 |
|
ad. No. 76, 1996 |
|
|
|
am. No. 71, 1997; No. 128, 1999; No. 53, 2004 |
|
S. 299C ............................... |
ad. No. 76, 1996 |
|
|
am. No. 71, 1997; No. 128, 1999; No. 160, 2000; No. 53, 2004; No. 9, 2007; No. 82, 2010 |
|
Note to s. 299C(1).............. |
ad. No. 9, 2007 |
|
Division 2 |
|
|
S. 299D ............................... |
ad. No. 76, 1996 |
|
|
am. No. 71, 1997; No. 128, 1999; No. 53, 2004 |
|
S. 299E ............................... |
ad. No. 76, 1996 |
|
|
am. No. 71, 1997; No. 54, 1998; Nos. 121 and 128, 1999; No. 53, 2004 |
|
S. 299F ............................... |
ad. No. 76, 1996 |
|
|
am. No. 71, 1997; No. 54, 1998; No. 121, 1999; No. 160, 2000; No. 53, 2004; No. 82, 2010 |
|
S. 299G .............................. |
ad. No. 76, 1996 |
|
|
am. Nos. 71 and 122, 1997; No. 54, 1998; Nos. 121 and 128, 1999; No. 160, 2000; No. 53, 2004; No. 82, 2010 |
|
Subhead. to s. 299H(6) ..... |
ad. No. 41, 2011 |
|
ad. No. 76, 1996 |
|
|
|
am. No. 71, 1997; No. 128, 1999; No. 160, 2000; No. 53, 2004; No. 82, 2010; No. 41, 2011 |
|
Subhead. to s. 299J(6) ...... |
ad. No. 41, 2011 |
|
ad. No. 76, 1996 |
|
|
|
am. No. 71, 1997; No. 128, 1999; No. 160, 2000; No. 53, 2004; No. 82, 2010; No. 41, 2011 |
|
Subhead. to s. 299K(6) ..... |
ad. No. 41, 2011 |
|
ad. No. 76, 1996 |
|
|
|
am. No. 71, 1997; No. 128, 1999; No. 160, 2000; No. 53, 2004; No. 82, 2010; No. 41, 2011 |
|
Subhead. to s. 299L(6) ...... |
ad. No. 41, 2011 |
|
ad. No. 76, 1996 |
|
|
|
am. No. 71, 1997; No. 128, 1999; No. 160, 2000; No. 53, 2004; No. 82, 2010; No. 41, 2011 |
|
Heading to s. 299LA.......... |
am. No. 41, 2011 |
|
S. 299LA ............................. |
ad. No. 41, 2011 |
|
|
am. No. 41, 2011 |
|
Heading to s. 299M ........... |
am. No. 62, 1997 |
|
Subhead. to s. 299M(2) ..... |
am. No. 62, 1997 |
|
S. 299M .............................. |
ad. No. 76, 1996 |
|
|
am. Nos. 62 and 71, 1997; No. 54, 1998; Nos. 121 and 128, 1999; No. 160, 2000; No. 53, 2004; No. 82, 2010 |
|
Heading to s. 299N ........... |
am. No. 62, 1997 |
|
Subhead. to s. 299N(2) ..... |
am. No. 62, 1997 |
|
S. 299N ............................... |
ad. No. 76, 1996 |
|
|
am. Nos. 62 and 71, 1997; No. 54, 1998; Nos. 121 and 128, 1999; No. 53, 2004 |
|
S. 299NA............................. |
ad. No. 12, 2012 |
|
Division 3 |
|
|
S. 299P ............................... |
ad. No. 76, 1996 |
|
|
am. No. 71, 1997; No. 54, 1998; Nos. 121 and 128, 1999; No. 9, 2007 |
|
S. 299Q .............................. |
ad. No. 76, 1996 |
|
|
am. No. 71, 1997; No. 128, 1999; No. 53, 2004 |
|
Heading to s. 299R ........... |
am. No. 62, 1997 |
|
S. 299R ............................... |
ad. No. 76, 1996 |
|
|
am. Nos. 62 and 71, 1997; No. 128, 1999; No. 53, 2004 |
|
S. 299S ............................... |
ad. No. 76, 1996 |
|
|
am. No. 71, 1997; No. 54, 1998; No. 128, 1999 |
|
S. 299SA ............................. |
ad. No. 143, 2007 |
|
S. 299T ............................... |
ad. No. 76, 1996 |
|
|
am. No. 71, 1997; No. 128, 1999 |
|
Division 3A |
|
|
Div. 3A of Part 25A............. |
ad. No. 9, 2007 |
|
ad. No. 9, 2007 |
|
|
Division 4 |
|
|
S. 299U ............................... |
ad. No. 76, 1996 |
|
|
am. No. 71, 1997; No. 128, 1999; No. 24, 2000; No. 121, 2001; No. 53, 2004; No. 12, 2012 |
|
S. 299V ............................... |
ad. No. 76, 1996 |
|
|
am. No. 137, 2000 |
|
Division 5 |
|
|
S. 299W .............................. |
ad. No. 76, 1996 |
|
|
am. Nos. 71 and 191, 1997; No. 128, 1999 |
|
S. 299X ............................... |
ad. No. 76, 1996 |
|
ad. No. 76, 1996 |
|
|
|
am. No. 160, 2000; No. 53, 2004; No. 82, 2010 |
|
S. 299Z ............................... |
ad. No. 71, 1997 |
|
|
am. Nos. 38 and 128, 1999 |
|
Part 26 |
|
|
S. 302 ................................. |
am. No. 76, 1996 |
|
|
rep. No. 137, 2000 |
|
Note to s. 302(1)(b) ........... |
ad. No. 76, 1996 |
|
|
rep. No. 137, 2000 |
|
S. 303 ................................. |
am. No. 160, 2000 |
|
Note to s. 303(2) ................ |
ad. No. 160, 2000 |
|
Ss. 304, 305 ....................... |
rep. No. 137, 2000 |
|
S. 306 ................................. |
rs. No. 31, 2001 |
|
am. No. 54, 1998 |
|
|
Part 27 |
|
|
S. 310 ................................. |
am. No. 144, 1995; No. 8, 2007 |
|
S. 312 ................................. |
am. No. 54, 1998 |
|
S. 313 ................................. |
am. No. 144, 1995; No. 54, 1998; No. 31, 2001 (as rep. by No. 117, 2001); No. 121, 2001; No. 53, 2004 |
|
Note to s. 313(12) .............. |
ad. No. 31, 2001 |
|
S. 314 ................................. |
am. No. 54, 1998; No. 31, 2001 (as rep. by No. 117, 2001); No. 123, 2001 |
|
Note to s. 314(4)................. |
ad. No. 31, 2001 |
|
S. 315 ................................. |
am. No. 54, 1998; No. 75, 2009 |
|
Part 28 |
|
|
Heading to s. 320 .............. |
am. No. 54, 1998 |
|
S. 320 ................................. |
am. No. 54, 1998; No. 108, 2011 |
|
S. 323 ................................. |
am. No. 123, 2001 |
|
S. 324A ............................... |
ad. No. 160, 2000 |
|
Part 29 |
|
|
S. 326 ................................. |
am. No. 54, 1998; No. 123, 2001; No. 108, 2011 |
|
S. 327 ................................. |
am. No. 128, 1999; No. 123, 2001; No. 53, 2004; No. 154, 2007; No. 108, 2011; No. 12, 2012 |
|
Heading to s. 328 .............. |
am. No. 54, 1998 |
|
|
rs. No. 154, 2007 |
|
S. 328 ................................. |
am. No. 54, 1998 |
|
|
rs. No. 154, 2007 |
|
Heading to s. 329 .............. |
am. No. 54, 1998 |
|
|
rep. No. 123, 2001 |
|
S. 329 ................................. |
am. No. 54, 1998 |
|
|
rep. No. 123, 2001 |
|
Heading to s. 330 .............. |
am. No. 54, 1998 |
|
S. 331 ................................. |
am. No. 54, 1998; No. 160, 2000 |
|
Heading to s. 332 .............. |
am. No. 54, 1998 |
|
|
rs. No. 154, 2007 |
|
S. 332 ................................. |
am. No. 54, 1998 |
|
|
rs. No. 154, 2007 |
|
Heading to s. 333 .............. |
am. No. 54, 1998 |
|
|
rep. No. 123, 2001 |
|
S. 333 ................................. |
am. No. 54, 1998 |
|
|
rep. No. 123, 2001 |
|
Heading to s. 334 .............. |
am. No. 54, 1998 |
|
am. No. 54, 1998 |
|
|
|
rs. No. 154, 2007 |
|
Part 29A |
|
|
Part 29A .............................. |
ad. No. 154, 2007 |
|
Division 1 |
|
|
ad. No. 154, 2007 |
|
|
Division 2 |
|
|
ad. No. 154, 2007 |
|
|
Part 30 |
|
|
S. 337A ............................... |
ad. No. 118, 1998 |
|
|
rs. No. 116, 2003 |
|
S. 338 ................................. |
am. No. 31, 2001 |
|
ad. No. 53, 2004 |
|
|
S. 340 ................................. |
rep. No. 54, 1998 |
|
am. No. 169, 1995; No. 54, 1998; No. 53, 2004 |
|
|
Subhead. to s. 344(4) ........ |
am. No. 54, 1998 |
|
Subhead. to s. 344(6) ........ |
am. No. 54, 1998 |
|
Subhead. to s. 344(8) ........ |
am. No. 54, 1998 |
|
S. 344 ................................. |
am. No. 144, 1995; No. 54, 1998; No. 160, 2000; No. 53, 2004; No. 25, 2008 |
|
S. 345 ................................. |
am. No. 54, 1998 |
|
Subhead. to s. 346(1) ........ |
rs. No. 107, 1997 |
|
|
rep. No. 54, 1998 |
|
Subhead. to s. 346(5) ........ |
am. No. 144, 1995 |
|
|
rep. No. 54, 1998 |
|
S. 346 ................................. |
am. No. 140, 1994; Nos. 144 and 169, 1995; No. 107, 1997 |
|
|
rep. No. 54, 1998 |
|
Note to s. 346(2) ................ |
ad. No. 107, 1997 |
|
|
rep. No. 54, 1998 |
|
Note to s. 346(2A) ............. |
ad. No. 107, 1997 |
|
|
rep. No. 54, 1998 |
|
Note to s. 346(9) ................ |
ad. No. 107, 1997 |
|
|
rep. No. 54, 1998 |
|
S. 347 ................................. |
am. No. 54, 1998 |
|
Heading to s. 347A ........... |
am. No. 54, 1998; No. 121, 1999 |
|
S. 347A ............................... |
ad. No. 169, 1995 |
|
|
am. No. 54, 1998; No. 121, 1999; No. 160, 2000; No. 121, 2001; No. 53, 2004; No. 82, 2010 |
|
Heading to s. 348 .............. |
am. No. 54, 1998; No. 121, 1999 |
|
S. 348 ................................. |
am. No. 169, 1995; No. 54, 1998; No. 121, 1999; No. 121, 2001 |
|
Heading to s. 349 .............. |
rs. No. 38, 1999 |
|
S. 349 ................................. |
am. No. 38, 1999 |
|
S. 349A ............................... |
ad. No. 144, 1995 |
|
|
am. No. 53, 2004 |
|
S. 351 ................................. |
rep. No. 54, 1998 |
|
|
ad. No. 108, 2011 |
|
S. 352.................................. |
rep. No. 54, 1998 |
|
S. 353 ................................. |
am. No. 53, 1995; No. 54, 1998; No. 41, 2011 |
|
Part 31................................. |
rep. No. 154, 2007 |
|
S. 354.................................. |
rep. No. 154, 2007 |
|
S. 355.................................. |
am. No. 15, 2007 |
|
|
rep. No. 154, 2007 |
|
S. 356.................................. |
rep. No. 154, 2007 |
|
S. 357 ................................. |
am. No. 54, 1998; No. 31, 2001 (as rep. by No. 117, 2001) |
|
|
rep. No. 154, 2007 |
|
Note to s. 357(5) ................ |
ad. No. 31, 2001 |
|
|
rep. No. 154, 2007 |
|
S. 358.................................. |
rep. No. 154, 2007 |
|
S. 359 ................................. |
am. No. 54, 1998; No. 31, 2001 (as rep. by No. 117, 2001) |
|
|
rep. No. 154, 2007 |
|
Note to s. 359(5) ................ |
ad. No. 31, 2001 |
|
|
rep. No. 154, 2007 |
|
Heading to s. 360 .............. |
am. No. 54, 1998 |
|
|
rep. No. 154, 2007 |
|
S. 360 ................................. |
am. No. 54, 1998 |
|
|
rep. No. 154, 2007 |
|
S. 361 ................................. |
am. No. 54, 1998; No. 31, 2001 (as rep. by No. 117, 2001) |
|
|
rep. No. 154, 2007 |
|
Note to s. 361(7) ................ |
ad. No. 31, 2001 |
|
|
rep. No. 154, 2007 |
|
S. 362 ................................. |
am. No. 54, 1998 |
|
|
rep. No. 154, 2007 |
|
S. 363 ................................. |
am. No. 140, 1994; No. 54, 1998; No. 31, 2001 (as rep. by No. 117, 2001) |
|
|
rep. No. 154, 2007 |
|
Note to s. 363(6) ................ |
ad. No. 31, 2001 |
|
|
rep. No. 154, 2007 |
|
S. 364 ................................. |
am. No. 54, 1998; No. 31, 2001 (as rep. by No. 117, 2001) |
|
|
rep. No. 154, 2007 |
|
Note to s. 364(4) ................ |
ad. No. 31, 2001 |
|
|
rep. No. 154, 2007 |
|
Heading to s. 365 .............. |
am. No. 54, 1998 |
|
|
rep. No. 154, 2007 |
|
S. 365 ................................. |
am. No. 54, 1998 |
|
|
rep. No. 154, 2007 |
|
S. 366 ................................. |
am. No. 31, 2001 (as rep. by No. 117, 2001) |
|
|
rep. No. 154, 2007 |
|
Note to s. 366(8) ................ |
ad. No. 31, 2001 |
|
|
rep. No. 154, 2007 |
|
S. 367 ................................. |
am. No. 54, 1998 |
|
|
rep. No. 154, 2007 |
|
S. 368.................................. |
rep. No. 154, 2007 |
|
S. 369 ................................. |
am. No. 54, 1998 |
|
|
rep. No. 154, 2007 |
|
Ss. 370-372 ....................... |
am. No. 54, 1998 |
|
|
rep. No. 154, 2007 |
|
Ss. 373, 374........................ |
rep. No. 154, 2007 |
|
S. 375 ................................. |
rs. No. 38, 1999 |
|
|
rep. No. 123, 2001 |
|
S. 376 ................................. |
am. No. 123, 2001 |
|
|
rep. No. 154, 2007 |
|
S. 377 ................................. |
am. No. 54, 1998; No. 160, 2000 |
|
|
rep. No. 154, 2007 |
|
Ss. 378-380........................ |
rep. No. 154, 2007 |
|
Part 32 |
|
|
Note to s. 381 .................... |
ad. No. 128, 1999 |
|
S. 383 ................................. |
am. No. 76, 1996 |
Note 2
Financial Sector Reform (Amendments and Transitional Provisions) Act 1998 (No. 54, 1998) (as amended by the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (No. 44, 1999)
The following amendments commence immediately after item 42 of Schedule 1 to the Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 1999:
Schedule 16
Part 8--Amendments to take account of Schedule 1 to the Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 1999
232 Subparagraph 6(1)(a)(vii)
Repeal the subparagraph, substitute:
(vii) Part 13; and
(viia) Part 14 (other than Division 2); and
(viib) Parts 15 and 16; and
233 After subparagraph 6(1)(c)(ii)
Insert:
(iia) Division 2 of Part 14; and
234 Subsection 114D(2)
Omit "the Commissioner", substitute "ASIC".
The following amendments commence immediately after item 50 of Schedule 1 to the Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2000:
235 Subsection 148D(1)
Omit "the Commissioner" (twice occurring), substitute "ASIC".
236 Section 148F
Omit "The Commissioner", substitute "APRA".
The following amendment commenced on 29 June 1998:
237 Section 148F
Omit "the Commissioner", substitute "APRA".
As at 4 April 2012 the abovementioned Act has not been assented to and the amendments are not incorporated in this compilation.
Note 3
Subsection 6(1) (note)--Schedule 1 (item 14) of the Tax Laws Amendment (2011 Measures No. 9) Act 2012 (No. 12, 2012) provides as follows:
Schedule 1
14 Subsection 6(1) (note)
Omit "paragraphs (e), (f) and (g) is that people who acquire information under those provisions (to the extent that they relate to self-managed superannuation funds)", substitute "a provision being administered by the Commissioner of Taxation (see paragraphs (e), (f) and (g)) is that people who acquire information under the provision".
The proposed amendment was misdescribed and is not incorporated in this compilation.
Table A
Application, saving or transitional provisions
Superannuation Legislation Amendment Act (No. 3) 1999 (No. 121, 1999)
Schedule 1
133 Transitional provision--no contravention of Act during transition period in certain circumstances
(1) Despite the amendments made by this Schedule, a person does not contravene this Act or the regulations in respect of conduct engaged in by the person in relation to a superannuation fund if:
(a) immediately before the later of:
(i) the beginning of the transition period; and
(ii) the day on which this Act received the Royal Assent;
the superannuation fund was an excluded superannuation fund; and
(b) the person engaged in the conduct during the transition period; and
(c) the person engaged in the conduct at a time when the superannuation fund had fewer than 5 members, but was not a self managed superannuation fund; and
(d) the person's engaging in the conduct would not have been a contravention of this Act or the regulations if the fund had been a self managed superannuation fund at the time the person engaged in the conduct.
(2) In this item:
excluded superannuation fund has the meaning given by the Superannuation Industry (Supervision) Act 1993 as in force immediately before the commencement of this item.
transition period means the period:
(a) beginning on 1 July 1999; and
(b) ending at the end of 31 March 2000.
(3) In this item, a reference to engaging in conduct includes a reference to failing or refusing to engage in conduct.
134 Transitional provision relating to annual returns--application of amendments
(1) Subject to item 135, the amendments made by items 31 and 32 of Part 1 of this Schedule apply to the 1999-2000 year of income and later years of income.
(2) Despite items 31 and 32 of Part 1 of this Schedule, section 36 continues to apply to a return in respect of the 1998-99 year of income, as if the amendments made by those items had not been made.
135 Special rule in relation to 1999-2000 year of income
(1) If a superannuation fund was both:
(a) a self managed superannuation fund at any time during the 1999-2000 year of income; and
(b) a superannuation fund other than a self managed superannuation fund at another time during the 1999-2000 year of income;
the trustee of the fund is not required to submit an annual return for that year of income under both sections 36 and 36A of the Superannuation Industry (Supervision) Act 1993.
(2) The trustee of the fund must submit an annual return under section 36 of that Act for the 1999-2000 year of income if:
(a) where the superannuation fund ceased to exist during the year of income--the fund was not a self managed superannuation fund on the day on which it ceased to exist; or
(b) otherwise--the fund was not a self managed superannuation fund on the last day of the year of income.
(3) The superannuation fund must submit an annual return under section 36A of that Act for the 1999-2000 year of income if:
(a) where the fund ceased to exist during the year of income--the fund was a self managed superannuation fund on the day on which it ceased to exist; or
(b) otherwise--the fund was a self managed superannuation fund on the last day of the year of income.
136 Transfer of records
(1) The Treasurer may transfer from APRA to the Commissioner of Taxation records that relate to the functions of the Commissioner of Taxation.
(2) This item does not authorise the Commonwealth record to be transferred, or otherwise dealt with, except in accordance with the Archives Act 1983.
(3) In this item:
Commonwealth record and record have the same meanings as in the Archives Act 1983.
Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999 (No. 128, 1999)
(1) Unless the contrary intention appears, expressions used in this Part that are also used in the Superannuation (Unclaimed Money and Lost Members) Act 1999 have the same meanings as in that Act.
(2) In this Part, unless the contrary intention appears:
New Act means the Superannuation (Unclaimed Money and Lost Members) Act 1999.
5 Transitional--payments of unclaimed money to States and Territories etc.
(1) If:
(a) a State or Territory does not have a law that satisfies the requirements of section 18 of the New Act; and
(b) at the commencement of the New Act, that State or Territory had a law that satisfied the requirements of section 84 of the RSA Act (as in force before that commencement) and subsections 225(9), (9A) and (9B) of the SIS Act (as then in force); and
(c) those provisions (as in force before that commencement) would, if they were in force after that commencement, require a superannuation provider:
(i) to provide particulars of unclaimed money; and
(ii) to pay an amount of unclaimed money;
to an authority of that State or Territory;
the provider must provide the particulars, and pay the amount, to the authority in accordance with those provisions instead of complying with sections 16 and 17 of the New Act.
(2) Subsection (1) ceases to have effect from the first half-year that starts after the end of the transition period.
(3) In subsection (2):
transition period means the period of 2 years starting immediately after the commencement of the New Act.
6 Transitional--treatment of unclaimed money under the RSA Act and the SIS Act
(1) If particulars of unclaimed money have been provided, or unclaimed money has been paid, to the Commissioner in accordance with:
(a) Part 8 of the RSA Act; or
(b) Part 22 of the SIS Act;
those particulars are taken to have been provided, and that money is taken to have been paid, to the Commissioner in accordance with sections 16 and 17 of the New Act.
(2) If particulars of unclaimed money have been provided, or unclaimed money has been paid, to a State or Territory authority in accordance with:
(a) Part 8 of the RSA Act; or
(b) Part 22 of the SIS Act;
those particulars are taken to have been provided, and that money is taken to have been paid, to the State or Territory authority in accordance with section 18 of the New Act.
7 Transitional--treatment of particulars relating to lost members under the RSA Act and the SIS Act
If particulars relating to lost members have been provided to the Commissioner in accordance with:
(a) regulations under the RSA Act; or
(b) regulations under the SIS Act;
those particulars are taken to have been provided to the Commissioner in accordance with a scheme established by regulations in accordance with section 23 of the New Act.
8 Application of certain items of Schedule 1
Items 8, 10, 12, 13, 14, 34, 35, 39, 44, 45, 46, 47, 48, 49 and 73 of Schedule 1 do not apply in respect of the half-year in which the New Act receives the Royal Assent.
Superannuation Legislation Amendment Act (No. 4) 1999 (No. 199, 1999)
Schedule 1
47 Application provisions
Amendments relating to the acquisition of assets
(1) The amendments made by items 10 and 11, 13 and 14 and 16 to 23 of this Schedule apply to the acquisition of an asset after the end of 11 August 1999 (the test time), unless the asset was acquired under a contract entered into before the test time.
Amendments relating to the acquisition of assets--business real property
(2) The amendments made by items 12 and 15 of this Schedule apply to the acquisition of an asset after 7.30 pm by legal time in the Australian Capital Territory on 12 May 1998.
Amendments relating to in-house assets--basic rule
(3) Subject to Subdivision D of Division 1 of Part 8 of the Superannuation Industry (Supervision) Act 1993, as inserted by this Schedule, the amendments made by items 24 to 29, 32 to 36, and 44 to 46 of this Schedule apply to the following:
(a) making a loan or an investment after the test time;
(b) an asset subject to a lease or lease arrangement after the test time.
Amendment of subsections 71(2) and (3)
(4) The amendments made by items 30 and 31 of this Schedule apply to an agreement entered into after the test time, unless the agreement concerned is a contract entered into before the test time.
Amendment of sections 72 and 75
(5) The amendments made by items 37 to 43 of this Schedule apply to the assets of a superannuation fund after the test time.
Criminal and civil penalties only apply after commencement
(6) Despite the amendments made by this Schedule:
(a) a person is not guilty of an offence; and
(b) the consequences of contravening a civil penalty provision that are set out in Part 21 of the Superannuation Industry (Supervision) Act 1993 do not apply to a person;
in respect of conduct engaged in before the commencement of this Act, if the conduct would not have constituted an offence or contravention if those amendments had not been enacted.
48 Transitional provision
The Governor-General may make regulations, not inconsistent with Subdivision D of Division 1 of Part 8 of the Superannuation Industry (Supervision) Act 1993, providing for matters of a transitional nature in respect of the amendments and repeals made by this Act.
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 2000 (No. 24, 2000)
Schedule 12
1 Definitions
In this Part:
Collection Act means the Financial Institutions Supervisory Levies Collection Act 1998.
deferred payment day means the day that is 6 weeks after the day on which this Part commences.
Imposition Act means any of the following Acts:
(a) the Authorised Non-operating Holding Companies Supervisory Levy Imposition Act 1998;
(b) the General Insurance Supervisory Levy Imposition Act 1998;
(c) the Life Insurance Supervisory Levy Imposition Act 1998;
(d) the Retirement Savings Account Providers Supervisory Levy Imposition Act 1998;
(e) the Superannuation Supervisory Levy Imposition Act 1998.
levy paying entity has the same meaning as in the Collection Act.
Validation Act means any of the following Acts:
(a) the Authorised Non-operating Holding Companies Supervisory Levy Determination Validation Act 2000;
(b) the General Insurance Supervisory Levy Determination Validation Act 2000;
(c) the Life Insurance Supervisory Levy Determination Validation Act 2000;
(d) the Retirement Savings Account Providers Supervisory Levy Determination Validation Act 2000;
(e) the Superannuation Supervisory Levy Determination Validation Act 2000.
2 Deferral of date for paying levy
(1) This item applies to a levy paying entity if, because of section 4 of a Validation Act:
(a) the entity is liable to pay levy imposed by an Imposition Act; and
(b) the levy payable by the entity would, apart from this item, have been due and payable under section 9 of the Collection Act before the deferred payment day.
(2) The levy payable by the entity is taken to be due and payable on the deferred payment day, despite section 9 of the Collection Act.
Note: This provision affects the calculation of late payment penalty (if any) under section 10 of the Collection Act.
3 No retrospective criminal liability
Nothing in this Part or the Validation Acts is taken to make a person criminally liable in respect of acts or omissions of the person before the day on which this Part commences, if the person would not have been so liable had this Part and the Validation Acts not been enacted.
Part 5--Application of amendments of superannuation legislation relating to financial assistance to funds
10 Application of amendments of superannuation legislation relating to financial assistance to funds
The amendments made by Schedule 9 only apply in relation to losses incurred by a fund after the commencement of that Schedule.
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 (No. 137, 2000)
Schedule 2
418 Transitional--pre-commencement offences
(1) Despite the amendment or repeal of a provision by this Schedule, that provision continues to apply, after the commencement of this item, in relation to:
(a) an offence committed before the commencement of this item; or
(b) proceedings for an offence alleged to have been committed before the commencement of this item; or
(c) any matter connected with, or arising out of, such proceedings;
as if the amendment or repeal had not been made.
(2) Subitem (1) does not limit the operation of section 8 of the Acts Interpretation Act 1901.
419 Transitional--pre-commencement notices
If:
(a) a provision in force immediately before the commencement of this item required that a notice set out the effect of one or more other provisions; and
(b) any or all of those other provisions are repealed by this Schedule; and
(c) the first-mentioned provision is amended by this Schedule;
the amendment of the first-mentioned provision by this Schedule does not affect the validity of such a notice that was given before the commencement of this item.
Financial Sector Legislation Amendment Act (No. 1) 2000 (No. 160, 2000)
Schedule 3
42 Application provisions for immunities relating to production of books
(1) Subsections 287(2) and (3) of the Superannuation Industry (Supervision) Act 1993, as in force after the commencement of item 39, apply in relation to a requirement made, as mentioned in paragraph 287(2)(a) of that Act as so in force, on or after that commencement.
(2) Subsections 287(2) and (3) of the Superannuation Industry (Supervision) Act 1993, as in force before that commencement, continue to apply in relation to a requirement made, as mentioned in paragraph 287(2)(a) of that Act as so in force, before that commencement.
Family Law Legislation Amendment (Superannuation)
Act 2001
(No. 61, 2001)
5 Application of superannuation amendments
(1) Subject to this section, the superannuation amendments apply to all marriages, including those that were dissolved before the startup time.
(2) Subject to subsections (3) and (4), the superannuation amendments do not apply to a marriage if a section 79 order, or a section 87 agreement, is in force in relation to the marriage at the startup time.
(3) If a section 79 order that is in force at the startup time is later set aside under paragraph 79A(1)(a), (b), (c), (d) or (e) of the Family Law Act, then the superannuation amendments apply to the marriage from the time the order is set aside.
(4) If an approval of a section 87 agreement that is in force at the startup time is later revoked on a ground specified in paragraph 87(8)(a), (c) or (d) of the Family Law Act, then the superannuation amendments apply to the marriage from the time the approval is revoked.
(5) Part VIIIB of the Family Law Act does not apply in relation to a financial agreement that was made before the startup time.
Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001 (No. 121, 2001)
Schedule 2
147 Application
The amendments made by this Part apply only on and after the day on which the reporting standards determined under section 13 of the Financial Sector (Collection of Data) Act 2001 begin to apply under section 15 of that Act to financial sector entities (within the meaning of that Act) that are trustees of superannuation entities (within the meaning of the Superannuation Industry (Supervision) Act 1993).
Financial Sector Reform (Consequential Provisions) Act 2001 (No. 123, 2001)
10 Application of amendment made by item 9
The amendment made by item 9 applies only on and after the day on which the reporting standards determined under section 13 of the Financial Sector (Collection of Data) Act 2001 begin to apply under section 15 of that Act to financial sector entities (within the meaning of that Act) that are trustees of superannuation entities (within the meaning of the Superannuation Industry (Supervision) Act 1993).
Superannuation Safety Amendment Act 2004 (No. 53, 2004)
373 Regulations may make modifications etc.
(1) The regulations under the Superannuation Industry (Supervision) Act 1993 may make such modification to provisions mentioning "the trustee" in the Superannuation Industry (Supervision) Act 1993 or regulations made under that Act as are necessary or convenient to clarify how those provisions apply in relation to groups of individual trustees.
(2) The regulations under the Superannuation Industry (Supervision) Act 1993 may make such transitional provision as is necessary because of an amendment made by this Schedule.
11 Transitional provision
(2) On and after the commencement of this Part:
(a) the amendments made by this Part do not apply in relation to a matter that was told to the trustee of a superannuation entity, under section 129 or 130 of the Superannuation Industry (Supervision) Act 1993, before that commencement; and
(b) section 129 or 130 (as the case requires) of that Act, as in force immediately before that commencement, continues to apply in relation to that matter.
Bankruptcy Legislation Amendment Act 2004 (No. 80, 2004)
Schedule 1
212 Transitional--pre-commencement deeds and compositions
(1) For the purposes of this item, if a deed of assignment or a deed of arrangement was executed by a debtor and a trustee under Part X of the Bankruptcy Act 1966 before the commencement of this item, the deed is a pre-commencement deed.
(2) For the purposes of this item, if a composition was accepted before the commencement of this item by a special resolution of a meeting of creditors under section 204 of the Bankruptcy Act 1966, the composition is a pre-commencement composition.
(3) Despite the repeals and amendments made by Parts 1 and 2 of this Schedule:
(a) the Bankruptcy Act 1966 and regulations under that Act; and
(b) the Acts amended by Part 2 of this Schedule;
continue to apply, in relation to:
(c) a pre-commencement deed; and
(d) a pre-commencement composition; and
(e) any matter connected with, or arising out of:
(i) a pre-commencement deed; or
(ii) a pre-commencement composition;
as if those repeals had not happened and those amendments had not been made.
213 Transitional--pre-commencement authorities
(1) For the purposes of this item, if:
(a) an authority given by a debtor under section 188 of the Bankruptcy Act 1966 became effective before the commencement of this item; and
(b) as at the commencement of this item, none of the following had happened:
(i) the execution by the debtor and the trustee of a deed of assignment under Part X of the Bankruptcy Act 1966;
(ii) the execution by the debtor and the trustee of a deed of arrangement under Part X of the Bankruptcy Act 1966;
(iii) the acceptance of a composition by a special resolution of a meeting of the debtor's creditors under section 204 of the Bankruptcy Act 1966;
the authority is a pre-commencement authority.
(2) Despite the repeals and amendments made by Parts 1 and 2 of this Schedule:
(a) the Bankruptcy Act 1966 and regulations under that Act; and
(b) the Acts amended by Part 2 of this Schedule;
continue to apply, in relation to:
(c) a pre-commencement authority; and
(d) the control of the debtor's property following a pre-commencement authority becoming effective; and
(e) a meeting of the debtor's creditors called under a pre-commencement authority; and
(f) whichever of the following is applicable:
(i) a deed of assignment executed after the commencement of this item by the debtor and the trustee under Part X of the Bankruptcy Act 1966 in accordance with a special resolution of such a meeting;
(ii) a deed of arrangement executed after the commencement of this item by the debtor and the trustee under Part X of the Bankruptcy Act 1966 in accordance with a special resolution of such a meeting;
(iii) a composition accepted after the commencement of this item by a special resolution of such a meeting; and
(g) any other matter connected with, or arising out of:
(i) a pre-commencement authority; or
(ii) a deed of assignment mentioned in subparagraph (f)(i); or
(iii) a deed of arrangement mentioned in subparagraph (f)(ii); or
(iv) a composition mentioned in subparagraph (f)(iii);
as if those repeals had not happened and those amendments had not been made.
215 Transitional--regulations
(1) The regulations may make provision for matters of a transitional nature arising from the amendments made by Parts 1 and 2 of this Schedule.
(2) The Governor-General may make regulations for the purposes of subitem (1).
Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004 (No. 102, 2004)
Schedule 2
10 Application
(2) The amendments made by items 4 to 9 of this Schedule apply to the doing of things after the commencement of those items.
Financial Framework Legislation Amendment Act 2005 (No. 8, 2005)
4 Saving of matters in Part 2 of Schedule 1
(1) If:
(a) a decision or action is taken or another thing is made, given or done; and
(b) the thing is taken, made, given or done under a provision of a Part 2 Act that had effect immediately before the commencement of this Act;
then the thing has the corresponding effect, for the purposes of the Part 2 Act as amended by this Act, as if it had been taken, made, given or done under the Part 2 Act as so amended.
(2) In this section:
Part 2 Act means an Act that is amended by an item in Part 2 of Schedule 1.
Schedule 1
496 Saving provision--Finance Minister's determinations
If a determination under subsection 20(1) of the Financial Management and Accountability Act 1997 is in force immediately before the commencement of this item, the determination continues in force as if it were made under subsection 20(1) of that Act as amended by this Act.
Tax Laws Amendment (Simplified Superannuation) Act 2007 (No. 9, 2007)
Schedule 1
37 Application
The amendments made by this Part of this Schedule apply to the 2007-2008 income year and later years.
Schedule 5
36 Application
(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.
Superannuation
Legislation Amendment (Simplification) Act 2007
(No. 15, 2007)
Schedule 1
406 Application
(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.
(2) Despite subitem (1), those amendments apply to the 2007-2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.
(3) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:
(a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;
(b) Divisions 301 to 307 of that Act.
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (No. 143, 2007)
Schedule 5
48 Application
(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.
(3) Despite subitem (1), the amendments made by items 7, 8, 26 and 27 of this Schedule apply to notices given by the Commissioner on or after 1 June 2007.
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 (No. 154, 2007)
Schedule 1
294 Saving provision for section 328 exemptions (Superannuation Industry Supervision Act)
(1) This item applies to an exemption that was in force under section 328 of the Superannuation Industry (Supervision) Act 1993 immediately before that section was amended by this Act.
(2) The exemption:
(a) continues in force after the commencement of the amendment, as if it were an exemption made under section 328 as amended; and
(b) may be varied or revoked by the Regulator under section 328 as amended.
(3) An exemption to which subitem (2) does not apply ceases to have effect at the time the amendment of section 328 made by this Act commences.
295 Saving provision for section 332 declarations (Superannuation Industry Supervision Act)
(1) This item applies to a declaration that was in force under section 332 of the Superannuation Industry (Supervision) Act 1993 immediately before that section was amended by this Act.
(2) The declaration:
(a) continues in force after the commencement of the amendments, as if it were a declaration made under section 332 as amended; and
(b) may be varied or revoked by APRA under section 332 as amended.
(3) A declaration or part of a declaration to which subitem (2) does not apply ceases to have effect at the time the amendment of section 332 made by this Act commences.
296 Regulations may prescribe matters
The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) in relation to the amendments or repeals made by this Schedule.
Schedule 2
21 Application of amendments made by this Schedule
(1) The amendments made by this Schedule apply in relation to applications for financial assistance made on or after the commencement of this Schedule (whether or not the eligible loss to which the application relates is suffered before or after the commencement of this Schedule).
(2) However, if an application for financial assistance in relation to an eligible loss was made before the commencement of this Schedule, the amendments made by this Schedule do not apply in relation to any further application in respect of that loss.
Schedule 3
14 Saving and application provisions
(1) If, immediately before the commencement of this Schedule:
(a) subsection 111(2); or
(b) subsection 112(4);
of the Superannuation Industry (Supervision) Act 1993 applied to the trustee of a superannuation entity in relation to the accounting records of the entity, that subsection continues to apply to the trustee in relation to the records despite the repeal of the subsection by this Schedule.
(2) If, before the commencement of this Schedule, an auditor had requested a trustee of a superannuation entity to give the auditor a document under subsection 113(1A) of the Superannuation Industry (Supervision) Act 1993 and the request had not been complied with, the trustee's obligation under subsection 113(1A) to ensure that the document is given to the auditor continues to apply despite the repeal of the subsection by this Schedule.
(3) Sections 35B, 35C and 35D of the Superannuation Industry (Supervision) Act 1993 apply in relation to a superannuation entity in respect of the year of income in which those sections commence and each later year of income.
Financial Sector Legislation Amendment (Review of Prudential Decisions) Act 2008 (No. 25, 2008)
Schedule 1
42 Saving regulations
The amendment made by item 41 of this Schedule does not affect the continuity of any regulations made for the purposes of the definition of approved auditor in subsection 10(1) of the Superannuation Industry (Supervision) Act 1993 that are in force immediately before this item commences.
45 Application
The amendments made by items 43 and 44 of this Schedule apply to decisions made after this item commences.
70 Application and transitional provisions
(1) For the purposes of the Superannuation Industry (Supervision) Act 1993, a disqualification by the Commissioner of Taxation that is in force under section 120A of that Act immediately before this item commences continues in force after this item commences as if it were made under section 126A of that Act (as in force at that time).
(2) For the purposes of the Superannuation Industry (Supervision) Act 1993, a disqualification by APRA that is in force under section 120A of that Act immediately before this item commences continues in force after this item commences.
(3) For the purposes of the Superannuation Industry (Supervision) Act 1993, a disqualification by APRA or the Commissioner of Taxation that is in force under section 131 of that Act immediately before this item commences continues in force after this item commences.
(4) For the purposes of the Superannuation Industry (Supervision) Act 1993, a reference in column 1 of the table in the provision of the Superannuation Industry (Supervision) Act 1993 (as in force immediately after this item commences) referred to in column 2 is taken to include the reference in column 3.
|
New references to court orders to include references to disqualifications by the Regulator |
|||
|
References |
|||
|
Item |
Column 1 Reference |
Column 2 Provision of the Superannuation Industry (Supervision) Act |
Column 3 Reference taken to be included |
|
1 |
an individual disqualified under section 126A by the Commissioner of Taxation |
subparagraph 120(1)(c)(i) |
an individual disqualified under section 120A by the Commissioner of Taxation under a disqualification that is continued in force under subitem (1) |
|
2 |
an individual disqualified under section 126H by the Federal Court of Australia |
subparagraph 120(1)(c)(ii) |
an individual disqualified under section 120A by APRA under a disqualification that is continued in force under subitem (2) |
|
3 |
an individual disqualified under section 126H |
paragraph 126J(1)(a) |
an individual disqualified by APRA under section 120A under a disqualification that is continued in force under subitem (2) |
|
4 |
an order made under section 126H |
paragraph 126J(1)(a) and subsection 126J(2) |
a disqualification made by APRA under section 120A that is continued in force under subitem (2) |
|
5 |
a person disqualified under section 130D |
a person disqualified by APRA under section 131 under a disqualification that is continued in force under subitem (3) |
|
|
6 |
an order made under section 130D |
a disqualification made by APRA under section 131 that is continued in force under subitem (3) |
|
(5) Sections 126A, 126H, 130D and 131 of the Superannuation Industry (Supervision) Act 1993 (as in force immediately after this item commences) apply in relation to any conduct engaged in by a person, whether before or after this item commences.
Waivers of disqualifications
(6) If:
(a) either:
(i) a person applies to APRA for a declaration under section 126D of the Superannuation Industry (Supervision) Act 1993 waiving his or her status as a disqualified person; or
(ii) a person applies to APRA under section 131 of the Superannuation Industry (Supervision) Act 1993 for the revocation of an order under section 131 of that Act; and
(b) APRA has not made a decision on the application at the time this item commences;
the application is taken to be withdrawn at that time.
Note: See subitem (9) for the treatment of a decision by APRA under section 126D or 131 of the Superannuation Industry (Supervision) Act 1993 in respect of which review proceedings are on foot at commencement.
(7) A declaration by APRA under section 126D of the Superannuation Industry (Supervision) Act 1993 that is in force immediately before this item commences continues in force after that time. However, APRA may not revoke the declaration.
(8) If:
(a) a declaration in relation to a person continues in force under subitem (7); and
(b) after this item commences, an order is made under section 126H or 130D of the Superannuation Industry (Supervision) Act 1993 (as in force at that time) that the person is disqualified from being or acting as a person referred to in subsection 126H(2) or 130D(3) (as the case requires) of that Act;
the declaration ceases to be in force.
Review proceedings on foot at commencement
(9) The amendments to the Superannuation Industry (Supervision) Act 1993 made by this Schedule do not affect:
(a) any request, in relation to a decision made by APRA or the Commissioner of Taxation under section 120A, 126D or 131 of that Act, for a review that is pending under section 344 of that Act immediately before the commencement of this item; or
(b) any proceeding, in relation to a decision by APRA or the Commissioner of Taxation under section 120A, 126D or 131 of that Act that has been confirmed or varied under subsection 344(4) of that Act, that is pending before the Administrative Appeals Tribunal immediately before the commencement of this item; or
(c) any appeal to a court in relation to a proceeding referred to in paragraph (b).
(10) If a disqualification under section 120A or 131, or a declaration under section 126D, of the Superannuation Industry (Supervision) Act 1993 is confirmed or varied as a result of a request, proceeding or appeal referred to in subitem (9), the disqualification or declaration is, for the purposes of subitem (1), (2), (3) or (7) (as the case requires), taken to have been in force immediately before this item commences.
Schedule 2
27 Application
The amendment made by item 26 of this Schedule applies to any direction given after this item commences.
Schedule 4
43 Application
The amendments made by this Schedule apply to decisions made on or after the day on which this Schedule commences.
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Act 2008 (No. 134, 2008)
Schedule 4
16 Application of amendments of the Superannuation Industry (Supervision) Act 1993
(1) Subject to subitems (2) and (3), the amendments of the Superannuation Industry (Supervision) Act 1993 made by this Schedule apply to the 2008-2009 year of income and later years.
Amendments affecting section 65
(2) The amendments of the Superannuation Industry (Supervision) Act 1993 made by this Schedule apply for the purposes of the operation of section 65 of that Act in relation to:
(a) money lent on or after the day on which this Act receives the Royal Assent; and
(b) any other financial assistance commenced to be given on or after the day on which this Act receives the Royal Assent.
Amendments affecting section 66
(3) The amendments of the Superannuation Industry (Supervision) Act 1993 made by this Schedule apply for the purposes of the operation of section 66 of that Act in relation to assets acquired on or after the day on which this Act receives the Royal Assent.
17 Transitional provision--in-house assets
(1) If:
(a) an asset of a superannuation fund consists of:
(i) a loan or an investment made before the day on which this Act receives the Royal Assent; or
(ii) a loan or an investment made after that day under a contract entered into before that day; or
(iii) an asset that becomes subject to a lease or a lease arrangement before that day; and
(b) apart from this item, the asset would be an in-house asset of the fund at any time after the commencement of this Schedule; and
(c) the asset would be an in-house asset of the fund only because of the amendments of the Superannuation Industry (Supervision) Act 1993 (the SIS Act) made by this Schedule;
then, for the purposes of the operation of Part 8 of the SIS Act on or after the commencement of this Schedule, the asset is not an in-house asset of the fund.
(2) For the purposes of subparagraph (1)(a)(iii), if:
(a) a lease or a lease arrangement, enforceable by legal proceedings, in respect of an asset was entered into before the day on which this Act receives the Royal Assent; and
(b) the lease or lease arrangement came into force on or after that day;
the asset is taken to have become subject to the lease or lease arrangement before that day.
20 Application of amendments of the Family Law Act 1975
For the purposes of an amendment made by this Schedule that refers to the Family Law Act 1975:
(a) the amendments of that Act made by items 5 and 21 of Schedule 1, and Schedule 3A, to the Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008 (the De Facto Financial Matters Act) are taken to have commenced on 1 July 2008; and
(b) the first regulations made for the purposes of subparagraph 60H(1)(b)(ii) of the Family Law Act 1975 inserted by Schedule 3A to the De Facto Financial Matters Act are taken to have commenced on 1 July 2008; and
(c) the first regulations made for the purposes of subsection 60HB(1) of the Family Law Act 1975 inserted by Schedule 3A to the De Facto Financial Matters Act are taken to have commenced on 1 July 2008.
Financial Sector Legislation Amendment (Enhancing Supervision and Enforcement) Act 2009 (No. 75, 2009)
Schedule 2
14 Application
The amendments made by this Schedule apply in relation to applications for injunctions made on or after the commencement of this Schedule, whether the conduct, refusal or failure that is the subject of the application occurred before, on or after that commencement.
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (No. 56, 2010)
Schedule 1
9 Application provision
The amendments made by Part 1 of this Schedule apply to a payment made to an approved clearing house on or after the commencement of this item.
Schedule 6
101 Application provision--Divisions 1 and 2
The amendments made by Divisions 1 and 2 apply in relation to things done on or after the commencement of those Divisions.
Superannuation Industry (Supervision) Amendment Act 2010 (No. 100, 2010)
Schedule 1
14 Application provision
The amendments made by this Schedule apply to an arrangement entered into on or after the commencement of this item (including an arrangement that is a refinancing of a borrowing of money under an arrangement entered into before, on or after that commencement).
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (No. 114, 2010)
Schedule 1
93 Application of Part 1 amendments
(1) The amendments made by items 2 to 7, 9, 37, 39, 47 to 49, 51, 54 to 56, 59 to 80, and 82 to 87 of this Schedule apply in relation to the 2010-11 year of income for a taxpayer and later years of income.
Superannuation Legislation Amendment Act 2010 (No. 117, 2010)
Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:
(a) the assessment was made before the commencement of item 1 of Schedule 2 to this Act; and
(b) the amendment is made within 2 years after that commencement; and
(c) the amendment is made for the purpose of giving effect to that item.
Schedule 2
1 Complying funds--deductions for insurance premiums for disability benefits
Scope
(1) This item applies if:
(a) the trustee of a complying superannuation fund pays a premium for an insurance policy during:
(i) the 2004-05 income year; or
(ii) the 2005-06 income year; or
(iii) the 2006-07 income year; and
(b) the policy is (wholly or partly) for current or contingent liabilities of the fund to provide benefits for members of the fund (whether the policy covers the whole or parts of the liabilities).
Note: For premiums paid during the 2007-08 to 2010-11 income years, see section 295-466 of the Income Tax (Transitional Provisions) Act 1997.
Entitlement to deduction
(2) Treat the benefits mentioned in paragraph (1)(b) as being death or disability benefits, in relation to the members mentioned in that paragraph, to the extent that:
(a) the benefits are conditional on the disability of the members; and
(b) the disability is described as a permanent disability in regulations made for the purposes of section 295-466 of the Income Tax (Transitional Provisions) Act 1997.
Note: Other events might have to occur after the event of the disability of the members before the fund pays the benefits to the members. For example, the members might have to satisfy a condition of release of benefits specified in a standard made under paragraph 31(2)(h) of the Superannuation Industry (Supervision) Act 1993, such as by reaching a certain age.
(3) Subitem (2) applies:
(a) for the purposes of applying former subsection 279(1) of the Income Tax Assessment Act 1936 to the payment mentioned in paragraph (1)(a) of this item; and
(b) without limiting that former subsection.
Schedule 3
4 Application
The amendments made by items 2 and 3 of this Schedule apply to acquisitions occurring on or after the commencement of this item.
Tax Laws Amendment
(Confidentiality of Taxpayer Information) Act 2010
(No. 145, 2010)
Schedule 2
127 Saving--section 252C of the Superannuation Industry (Supervision) Act 1993
(1) This item applies to an entity who acquired, before 8 October 1999, protected information (within the meaning of section 252C of the Superannuation Industry (Supervision) Act 1993 as in force immediately before the commencement of item 85 of this Schedule).
(2) Despite the repeal of section 252C of the Superannuation Industry (Supervision) Act 1993 by item 85 of this Schedule, that section continues to apply to the entity after the commencement of this item, in relation to the information, as if the repeal had not happened.
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (No. 41, 2011)
Schedule 2
3 Application provision
(1) The amendment made by item 1 of this Schedule applies to investments made before, on or after the commencement of this item.
(2) To avoid doubt, regulations made for the purposes of section 62A of the Superannuation Industry (Supervision) Act 1993, inserted by item 1 of this Schedule, may be expressed to apply to only some of those investments.
Schedule 3
13 Application provision
The amendments made by this Part apply to the use of tax file numbers on or after the commencement of this item, whether the tax file numbers were quoted before, on or after that commencement.
18 Application provision
The amendments made by this Part apply to the use of tax file numbers on or after the commencement of this item, whether the tax file numbers were quoted before, on or after that commencement.
19 Transitional provision--regulations
(2) A regulation:
(a) made for the purposes of subsection 299LA(2) of the Superannuation Industry (Supervision) Act 1993; and
(b) in force immediately before the commencement of this item;
has effect, after the commencement of this item, as if it had been made for the purposes of that subsection as amended by this Part.
Acts Interpretation Amendment Act 2011 (No. 46, 2011)
Schedule 3
10 Saving--appointments
The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.
11 Transitional regulations
The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.
Superannuation Legislation Amendment (Early Release of Superannuation) Act 2011 (No. 108, 2011)
Schedule 1
20 Application provision--determinations about release on compassionate grounds
The amendments made by Part 1 of this Schedule apply in relation to any application for a determination that an amount of benefits be released on compassionate grounds that is made after this Schedule commences.
21 Transitional--pending applications for determinations
(1) This item applies to an application for a determination that an amount of benefits be released on compassionate grounds:
(a) that is made to APRA before Part 1 of this Schedule commences; and
(b) for which no determination has been made immediately before Part 1 of this Schedule commences.
(2) After this Schedule commences, the application is taken to have been made to the Chief Executive Medicare.
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (No. 12, 2012)
Schedule 6
199 Application of amendments
(1) Item 197 applies from 8 October 1999.
(2) Subsection 17B(1) of the Superannuation Industry (Supervision) Act 1993, inserted by this Division, applies from 8 October 1999.
(3) Subsection 17B(2) of the Superannuation Industry (Supervision) Act 1993, inserted by this Division, applies to the 2007-2008 income year and later income years.
Table B
Superannuatio n Industry (Supervision)
modificatio n declaration No. 4 of 20 07
Superannuatio n Industr y (Supervision ) Ac t 1993
I, Thomas Karp, a delegate of APRA, under section 332 of the Superannuation Industry (Supervision) Act 1993 (the Act), DECLARE that sections 29DC(1) and 29MB(1) of the Act have effect in relation to the class of persons described in the attached Schedule, as if they were modified in the manner specified in the attached Schedule.
This declaration comes into force upon registration of this instrument on the Federal Register of Legislative Instruments.
Dated 3 December 2007
[Signed]
Thomas Karp
Executive General Manager
Supervisory Support Division
Interpretation Documen t ID: 150521
In this instrument
APRA means the Australian Prudential Regulation Authority.
Federal Register of Legislative Instruments means the register established under section 20 of the Legislative Instruments Act 2003.
Note 1 Thi s instrumen t is a legislativ e instrumen t fo r th e purpose s o f th e Legislativ e Instruments Act 2003 (th e LIA ) (se e sectio n 5 an d Ite m 1 5 o f sectio n 7 o f th e LIA) . Unde r sectio n 56 of the LIA, the obligation under section 336 of the Act, to publish this exemption in the Gazette, is satisfied by its registration on the Federal Register of Legislative Instruments.
Note 2 Under paragraph (zb) of the definition of reviewable decision in subsection 10(1) of the Act, the decision to make this declaration is a reviewable decision. If you are dissatisfied with this decision, you may request APRA to reconsider it in accordance with subsection 344(1) of the Act. The request for reconsideration must be made in writing, must set out the reasons for making the request, and must be given to APRA within 21 days after the day on which you first received notice of this decision, or within such further period as APRA allows. If you are dissatisfied with the outcome of APRA's reconsideration of the decision, you may, subject to the Appeals Tribunal Act 1975, apply to the Administrative Appeals Tribunal for review of the reconsidered decision.
Note 3 The address where the request for reconsideration referred to in this instrument may be given to APRA, is Level 26, 400 George Street, Sydney NSW 2000.
Schedul e - th e clas s o f person s t o who m thi s declaration applies
All RSE licensees
Schedul e - th e manne r i n whic h th e specifie d modifiable provisions ar e modified
1. Subsection 29DC(1) of the Act is modified by inserting the words "or its ABN" after the words "RS E licence" where first occurring.
2. Section 29DC of the Act is modified by adding the following subsection after subsection (2):
" (3) In this section, "AB N" has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 199 9."
3. Subsection 29MB(1) of the Act is modified by inserting the words "or its ABN" after the words "registration numbe r" where first occurring.
4. Section 29MB of the Act is modified by adding the following subsection after subsection (2):
" (3) In this section, "AB N" has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 199 9 . "
Superannuatio n Industry (Supervision)
modificatio n declaration No. 2 of 2 009
Superannuatio n Industry (Supervision) Act 1993
I, Keith David Chapman, a delegate of APRA, under section 332 of the Superannuation Industry (Supervision) Act 1993 (the Act), DECLARE that section 93A of the Act has effect in relation to the class of persons described in the attached Schedule, as if it were modified in the manner specified in the attached Schedule.
This declaration comes into force on 20 October 2009.
Dated 7 October 2009
[Signed]
Keith David Chapman
Executive General Manager
Supervisory Support Division
Interpretation Documen t ID: 174869
In this instrument
APRA means the Australian Prudential Regulation Authority.
Federal Register of Legislative Instruments means the register established under section 20 of the Legislative Instruments Act 2003.
Note 1 Thi s instrument is a legislative instrument for the purposes of the Legislative Instruments Act 2003 (the LIA) (see section 5 and Item 15 of section 7 of the LIA).
Schedul e - the class of persons to whom this declaration applies
Public offer superannuation funds and their trustees.
Schedul e - the manner in which the specified modifiable provisions are modified
Omit subsection 93A(1) and substitute:
"93A(1) For the purposes of subparagraphs 92(3)(a)(i) and 93(3)(a)(i), the trustee of a public offer superannuation fund who is an employe r -sponsor of the fund or an associate of an employe r-sponsor of the fund will be an independent trustee of the fund if:
(a) the trustee together with any employer-sponsors of the fund who are associates of the trustee are not employer-sponsors of more than the allowable percentage of the members of the fund; and
(b) the value of the accrued benefits of those members of the fund who have as an employer-sponsor either the trustee or an associate of the trustee is not more than the allowable percentage of the value of the assets of the fund; and
(c) the trustee satisfies the requirements in paragraphs (a), (c), (d) and (e) of the definition of independent trustee in section 10."
[1] This section does not form part of the Act. However, by reason of Modification Declaration No. 4 of 2007 made under section 332 of the Act, section 29DC has effect, in relation to the class of persons described in the attached Schedule, as if it were modified, inter alia, by the insertion of these amendments:
MODIFICATION DECLARATION No 4 of 2007
I, Thomas Karp, a delegate of APRA, under section 332 of the Superannuation Industry (Supervision) Act 1993 (the Act), DECLARE that sections 29DC(1) and 29MB(1) of the Act have effect in relation to the class of persons described in the attached Schedule, as if they were modified in the manner specified in the attached Schedule.
1. Subsection 29DC(1) of the Act is modified by inserting the words "or its ABN" after the words "RS E licence" where first occurring.
2. Section 29DC of the Act is modified by adding the following subsection after subsection (2):
" ( 3 ) In this section, "AB N" has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 199 9."
This declaration is taken to have commenced on 3 December 2007.
Modification Declaration No. 4 of 2007, see Table B in Notes section.
[2] This section does not form part of the Act. However, by reason of Modification Declaration No. 4 of 2007 made under section 332 of the Act, section 29MB has effect, in relation to the class of persons described in the attached Schedule, as if it were modified, inter alia, by the insertion of these amendments:
MODIFICATION DECLARATION No 4 of 2007
I, Thomas Karp, a delegate of APRA, under section 332 of the Superannuation Industry (Supervision) Act 1993 (the Act), DECLARE that sections 29DC(1) and 29MB(1) of the Act have effect in relation to the class of persons described in the attached Schedule, as if they were modified in the manner specified in the attached Schedule.
3. Subsection 29MB(1) of the Act is modified by inserting the words "or its ABN" after the words "registration numbe r" where first occurring.
4. Section 29MB of the Act is modified by adding the following subsection after subsection (2):
" ( 3 ) In this section, "AB N" has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 199 9 . "
This declaration is taken to have commenced on 3 December 2007.
Modification Declaration No. 4 of 2007, see Table B in Notes section.
[3] This section does not form part of the Act. However, by reason of Modification Declaration No. 2 of 2009 made under section 332 of the Act, section 93A has effect, in relation to the class of persons described in the attached Schedule, as if it were modified, inter alia, by the repeal and substitution of this subsection:
MODIFICATION DECLARATION No. 2 of 2009
I, Keith David Chapman, a delegate of APRA, under section 332 of the Superannuation Industry (Supervision) Act 1993 (the Act), DECLARE that section 93A of the Act has effect in relation to the class of persons described in the attached Schedule, as if it were modified in the manner specified in the attached Schedule.
Omit subsection 93A(1) and substitute:
"93A(1) For the purposes of subparagraphs 92(3)(a)(i) and 93(3)(a)(i), the trustee of a public offer superannuation fund who is an employer-sponsor of the fund or an associate of an employer-sponsor of the fund will be an independent trustee of the fund if:
(a) the trustee together with any employer-sponsors of the fund who are associates of the trustee are not employer-sponsors of more than the allowable percentage of the members of the fund; and
(b) the value of the accrued benefits of those members of the fund who have as an employer-sponsor either the trustee or an associate of the trustee is not more than the allowable percentage of the value of the assets of the fund; and
(c) the trustee satisfies the requirements in paragraphs (a), (c), (d) and (e) of the definition of independent trustee in section 10."
This declaration is taken to have commenced on 20 October 2009.
Modification Declaration No. 2 of 2009, see Table B in Notes section.