Superannuation Industry (Supervision) Amendment Regulation 2012 (No. 3)1
Select Legislative Instrument 2012 No. 203
I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Superannuation Industry (Supervision) Act 1993.
Dated 16 August 2012
QUENTIN BRYCE
Governor-General
By Her Excellency’s Command
WILLIAM RICHARD SHORTEN
Minister for Financial Services and Superannuation
1              Name of regulation
                This regulation is the Superannuation Industry (Supervision) Amendment Regulation 2012 (No. 3).
2              Commencement
                This regulation commences on the day after it is registered.
3              Amendment of Superannuation Industry (Supervision) Regulations 1994
                Schedule 1 amends the Superannuation Industry (Supervision) Regulations 1994.
Schedule 1        Amendments
(section 3)
 
[1]           Paragraph 6.01B (3) (b)
substitute
               (b)    the conditions of release in items 102, 102A, 103, 103A, 103B, 109, 112, 112A, 202, 202A, 203, 204, 204A, 209 and 209A of Schedule 1.
[2]           Paragraph 6.22 (4) (a)
after
292-410
insert
or 292-420
[3]           Paragraph 6.26 (2) (a)
after
292-410
insert
or 292-420
[4]           After subparagraph 6.27 (b) (i)
insert
                        (ia)    section 292‑420 of the Income Tax Assessment Act 1997; or
[5]           Schedule 1, after item 112
insert
112A
The Commissioner of Taxation issues a release authority to a superannuation provider under subsection 292‑420 (1) of the Income Tax Assessment Act 1997
Restrictions contained in subsections 292‑420 (4), (5) and (7) of the Income Tax Assessment Act 1997
[6]           Schedule 1, after item 209
insert
209A
The Commissioner of Taxation issues a release authority to a superannuation provider under subsection 292‑420 (1) of the Income Tax Assessment Act 1997
Restrictions contained in subsections 292‑420 (4), (5) and (7) of the Income Tax Assessment Act 1997
Note
1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.comlaw.gov.au.