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Superannuation Regulations

The Superannuation Regulations listed below are approaching their sun-setting dates:

  • the Superannuation (Self-Managed Superannuation Funds) Supervisory Levy Imposition Regulations 1991 (1 October 2018) [Exposure Draft PDF | DOC | Explanatory Statement DOCX];
  • the Superannuation (Self-Managed Superannuation Funds) Taxation Regulations 1999 (1 April 2019) [Exposure Draft PDF | DOC | Explanatory Statement DOCX]; and
  • the Small Superannuation Accounts Regulations 2002 (1 October 2019) [Exposure Draft PDF | DOC | Explanatory Statement DOCX].

To ensure the ongoing operation of these Regulations, new Regulations have been made which make no alteration to the substantive meaning or operation of the existing Regulations. However, minor technical changes have been made to adopt current drafting practices and to remove redundant references.

Further details on the new Regulations are contained in their Explanatory Statements.

The community’s views are sought on each of the proposed Regulations 2018.


You can submit responses to this consultation up until 23 March 2018.

Interested parties are invited to comment on this consultation.

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

How to respond


Address written submissions to:

Regulatory Framework Unit
The Treasury
Langton Crescent