Superannuation Industry (Supervision) Regulations 1994


Division 5.1 - Preliminary  


The trustee of a regulated superannuation fund or an approved deposit fund must determine the costs to be charged from time to time against a member ' s benefits in the fund.

In determining the costs to be charged against a member ' s benefits, the trustee may include:

(a) the direct costs of establishing, operating and terminating the fund; and

(b) any administrative, insurance and taxation costs relating to the establishment, operation and termination of the fund; and

(c) if the member ' s benefits are subject to a payment split, the costs incurred in administering the payment split (not including the costs offset by any fees payable under regulation 59 of the Family Law (Superannuation) Regulations 2001 in respect of the payment split).


Subject to regulation 5.01B , in determining the costs to be charged against a member ' s benefits, the trustee must ensure that the costs of the fund (including the costs (if any) incurred by the fund as a result of the operation of Division 5.4 ) are distributed in a fair and reasonable manner as between:

(a) all the members of the fund; and

(b) the various kinds of benefits of each member of the fund.


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.