Superannuation Industry (Supervision) Regulations 1994

PART 14 - TRANSITIONAL ARRANGEMENTS  

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

REGULATION 14.13   ARRANGEMENTS  

14.13(1)  
The amendments made by items 13 to 23 of Schedule 1 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 apply on and after 1 July 2017.

14.13(2)  
The amendments made by items 7 to 13 of Schedule 3 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 apply in relation to the financial year starting on 1 July 2017 and later financial years.

14.13(3)  
The amendments made by items 4 and 5 of Schedule 7 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 apply in relation to a superannuation benefit that is:


(a) paid because of the death of a person that occurred on or after 1 July 2017; or


(b) paid on or after 1 July 2019.

Note:

For paragraph (b), it doesn ' t matter when the person, in relation to whom the benefit is payable, died.

14.13(4)  
The amendments made by items 8 to 21 of Schedule 8 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 apply in relation to release authorities given to superannuation providers on or after the commencement of those items.

14.13(5)  
The term inserted by item 2 of Schedule 9 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 applies in a provision of a regulation or instrument in the same way as that provision applies.

14.13(6)  
For subregulation (3):

superannuation benefit
has the meaning given by subsection 995-1(1) of the 1997 Tax Act.


 

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