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Report obligations for super providers.

Last updated 2 August 2018

Super providers can find guidance about contributions and the associated reporting obligations in the Contributions protocol.

The protocol:

  • provides technical guidance and does not replace the law and is not binding
  • explains various key terms contained in the law
  • gives guidelines on practical administration and our perspective of industry best practice
  • encourages consistent practices and application of the legislation across the super industry.

The protocol was developed in collaboration with industry representatives. When acting on the guidance it provides you should:

  • take into account the individual circumstances of your members
  • decide whether your action is appropriate.

In line with your obligations under subsection 52(2) of the Superannuation Industry (Supervision) Act  1993 you should exercise your powers in the best interests of your members.

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