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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.

Submissions

No submissions are currently available.