Superannuation Industry (Supervision) Regulations 1994

Schedule 1AAA—Approved auditors—professional organisations

(subregulation 1.04(2))

Item	Professional Organisation	Manner of Association
1.	CPA Australia Limited	Member
2.	The Institute of Chartered Accountants in Australia	Member
3.	Institute of Public Accountants	Member or Fellow
4.	Association of Taxation and Management Accountants	Member or Fellow
5.	National Tax and Accountants Association Ltd	Fellow
6.	SMSF Professionals’ Association of Australia Limited	SMSF Specialist Auditor

Schedule 1AA

(subregulation 1.04(4A))

Part 1—Exempt public sector superannuation schemes (1994‑95 and 1995‑96 years of income)

Commonwealth

Schemes established by or operated under:

Defence Act 1903

Defence Force Retirement and Death Benefits Act 1973

Governor‑General Act 1974

Judges’ Pensions Act 1968

Parliamentary Contributory Superannuation Act 1948

New South Wales

Schemes established by or operated under:

First State Superannuation Act 1992

Judges’ Pensions Act 1953

Local Government and other Authorities (Superannuation) Act 1927

New South Wales Retirement Benefits Act 1972

Parliamentary Contributory Superannuation Act 1971

Police Regulation (Superannuation) Act 1906

Public Authorities Superannuation Act 1985

Public Sector Executives Superannuation Act 1989

State Authorities Non‑contributory Superannuation Act 1987

State Authorities Superannuation Act 1987

State Public Service Superannuation Act 1985

Superannuation Act 1916

Superannuation Administration Act 1991

Transport Employees Retirement Benefits Act 1967

Victoria

Schemes established by or operated under:

Attorney‑General and Solicitor General Act 1972

Coal Mines (Pensions) Act 1958

Constitution Act 1975

County Court Act 1958

Judicial Remuneration Tribunal Act 1995

Justices Act 1958

Magistrates Courts Act 1989

Magistrates (Summary Proceedings) Act 1975

Mint Act 1958

Ombudsman Act 1973

Public Prosecutions Act 1994

Supreme Court Act 1986

Schemes established under trust deeds:

City of Melbourne Superannuation Fund

County Court Associates Superannuation Scheme

Emergency Services Superannuation Scheme

Gas and Fuel Superannuation Fund

Holmesglen Construction Superannuation Plan

Hospitals Superannuation Fund

Local Authorities Superannuation Fund

Melbourne Water Corporation Employees’ Superannuation Fund

Parliamentary Contributory Superannuation Fund

Pharmaceutical Organisations Superannuation Fund

Port of Geelong Authority Superannuation Fund

Port of Melbourne Authority Superannuation Scheme

State Casual Employees Superannuation Fund

State Employees Retirement Benefits Fund

State Superannuation Fund

Supreme Court Associates Superannuation Scheme

Transport Superannuation Fund

Victorian Electricity Industry Superannuation Fund

Victorian Superannuation Fund

Zoological Board of Victoria Superannuation Fund

Queensland

Schemes established by or operated under:

Fire Service Act 1990

Governors’ Pensions Act 1977

Judges (Pensions and Long Leave) Act 1957

Parliamentary Contributory Superannuation Act 1970

Police Superannuation Act 1974

State Service Superannuation Act 1972

Superannuation (Government and Other Employees) Act 1988

Superannuation (State Public Sector) Act 1990

South Australia

Schemes established by or operated under:

Electricity Corporations Act 1994

Governors’ Pensions Act 1976

Judges’ Pensions Act 1971

Parliamentary Superannuation Act 1974

Police Superannuation Act 1990

Southern State Superannuation Act 1994

Superannuation Act 1988

Superannuation (Benefit Scheme) Act 1992

Schemes established under trust deeds

Lyell McEwen Health Service Incorporated Superannuation Fund

Police Occupational Superannuation Scheme

Western Australia

Schemes established by or operated under:

Government Employees Superannuation Act 1987

Judges’ Salaries and Pensions Act 1950

Parliamentary Superannuation Act 1970

Superannuation and Family Benefits Act 1938

Tasmania

Schemes established by or operated under:

Judges’ Contributory Pensions Act 1968

Parliamentary Retiring Benefits Act 1985

Parliamentary Superannuation Act 1973

Retirement Benefits Act 1993

Solicitor‑General Act 1983

Australian Capital Territory

Schemes established by or operated under:

Superannuation (Legislative Assembly Members) Act 1991

Northern Territory

Schemes established by or operated under:

Administrators Pension Act 1981

Legislative Assembly Members’ Superannuation Act 1979

Superannuation Act 1986

Supreme Court (Judges Pensions) Act 1980

Schemes established under trust deeds or other means

Northern Territory Police Supplementary Benefit Scheme

Northern Territory Supplementary Superannuation Scheme

Part 2—Exempt public sector superannuation schemes (1996‑97 year of income)

Commonwealth

Schemes established by or operated under:

Defence Act 1903

Defence Force Retirement and Death Benefits Act 1973

Governor‑General Act 1974

Judges’ Pensions Act 1968

Parliamentary Contributory Superannuation Act 1948

New South Wales

Schemes established by or operated under:

First State Superannuation Act 1992

Judges’ Pensions Act 1953

Local Government and Other Authorities (Superannuation) Act 1927

New South Wales Retirement Benefits Act 1972

Parliamentary Contributory Superannuation Act 1971

Police Regulation (Superannuation) Act 1906

Public Authorities Superannuation Act 1985

Public Sector Executives Superannuation Act 1989

State Authorities Non‑contributory Superannuation Act 1987

State Authorities Superannuation Act 1987

State Public Service Superannuation Act 1985

Superannuation Act 1916

Superannuation Administration Act 1996

Transport Employees Retirement Benefits Act 1967

Victoria

Schemes established by or operated under:

Attorney General and Solicitor General Act 1972

Coal Mines (Pensions) Act 1958

Constitution Act 1975

County Court Act 1958

County Court (Jurisdictions) Act 1968

Emergency Services Superannuation Act 1986

Hospitals Superannuation Act 1988

Justices Act 1958

Local Authorities Superannuation Act 1988

Magistrates (Summary Proceedings) Act 1975

Mint Act 1958

Ombudsman Act 1973

Parliamentary Salaries and Superannuation Act 1968

Port of Geelong Authority Act 1958

Port of Melbourne Authority Act 1958

Public Prosecutions Act 1994

Public Sector Superannuation (Administration) Act 1993

State Superannuation Act 1988

Supreme Court Act 1986

Queensland

Government Officers’ Superannuation Scheme (GoSuper)

Governors’ Pension Scheme

Judges Pension Scheme

Parliamentary Contributory Superannuation Fund

Police Superannuation Fund (Police Super)

Queensland Fire Service Superannuation Plan

State Service Superannuation Fund (State Super)

South Australia

Schemes established by or operated under:

Electricity Corporations Act 1994

Governors’ Pensions Act 1976

Judges’ Pensions Act 1971

Parliamentary Superannuation Act 1974

Police Superannuation Act 1990

Southern State Superannuation Act 1994

Superannuation Act 1988

Superannuation (Benefit Scheme) Act 1992

Schemes established by or under trust deeds

Lyell McEwen Health Service Incorporated Superannuation Fund

Police Occupational Superannuation Scheme

Western Australia

Schemes established by or operated under:

Government Employees Superannuation Act 1987

Judges’ Salaries and Pensions Act 1950

Parliamentary Superannuation Act 1970

Superannuation and Family Benefits Act 1938

Tasmania

Schemes established by or operated under:

Governor of Tasmania Act 1982

Judges’ Contributory Pensions Act 1968

Parliamentary Retiring Benefits Act 1985

Parliamentary Superannuation Act 1973

Retirement Benefits Act 1993

Solicitor‑General Act 1983

Australian Capital Territory

Schemes established by or operated under:

Superannuation (Legislative Assembly Members) Act 1991

Northern Territory

Schemes established by or operated under:

Administrators Pension Act 1981

Legislative Assembly Members’ Superannuation Act 1979

Superannuation Act 1986

Supreme Court (Judges Pensions) Act 1980

Other schemes

Northern Territory Police Supplementary Benefit Scheme

Northern Territory Supplementary Superannuation Scheme

Part 3—Exempt public sector superannuation schemes (1997‑98 year of income and subsequent years of income)

Commonwealth

Schemes established by or operated under:

Australian Defence Force Cover Act 2015

Defence Act 1903

Defence Force Retirement and Death Benefits Act 1973

Defence Forces Retirement Benefits Act 1948

Federal Circuit and Family Court of Australia Act 2021

Governor‑General Act 1974

Judges’ Pensions Act 1968

Papua New Guinea (Staffing Assistance) Act 1973

Parliamentary Contributory Superannuation Act 1948

Superannuation Act 1922

New South Wales

Schemes established by or operated under:

Judges’ Pensions Act 1953

Local Government and Other Authorities (Superannuation) Act 1927

New South Wales Retirement Benefits Act 1972

Parliamentary Contributory Superannuation Act 1971

Police Regulation (Superannuation) Act 1906

Public Authorities Superannuation Act 1985

State Authorities Non‑contributory Superannuation Act 1987

State Authorities Superannuation Act 1987

State Public Service Superannuation Act 1985

Superannuation Act 1916

Superannuation Administration Act 1996

Transport Employees Retirement Benefits Act 1967

Victoria

Schemes established by or operated under:

Attorney General and Solicitor General Act 1972

Constitution Act 1975

County Court Act 1958

Emergency Services Superannuation Act 1986

Magistrates’ Court Act 1989

Ombudsman Act 1973

Parliamentary Salaries and Superannuation Act 1968

Police Regulation Act 1958

Public Prosecutions Act 1994

State Employees Retirement Benefits Act 1979

State Superannuation Act 1988

Supreme Court Act 1986

Transport Superannuation Act 1988

Queensland

Governors’ Pension Scheme

Judges Pension Scheme

South Australia

Schemes established by or operated under:

Electricity Corporations Act 1994

Governors’ Pensions Act 1976

Judges’ Pensions Act 1971

Parliamentary Superannuation Act 1974

Police Superannuation Act 1990

Southern State Superannuation Act 2009

Superannuation Act 1988

Other schemes

Super SA Select

Western Australia

Schemes established by or operated under:

Judges’ Salaries and Pensions Act 1950

Parliamentary Superannuation Act 1970

State Superannuation Act 2000

Tasmania

Schemes established by or operated under:

Judges’ Contributory Pensions Act 1968

Public Sector Superannuation Reform Act 1999

Retirement Benefits Act 1993

Retirement Benefits (Parliamentary Superannuation) Regulations 2012

Australian Capital Territory

Schemes established by or operated under:

Legislative Assembly (Members’ Superannuation) Act 1991

Supreme Court Act 1933

Northern Territory

Schemes established by or operated under:

Administrators Pension Act 1981

Legislative Assembly Members’ Superannuation Act 1979

Superannuation Act 1986

Supreme Court (Judges Pensions) Act 1980

Other schemes

Northern Territory Police Supplementary Benefit Scheme

Northern Territory Supplementary Superannuation Scheme

Schedule 1A—Payment limits for annuities and pensions with a commencement day before 1 January 2006

(subregulations 1.05(4) and 1.06(4))

1. Subject to clauses 3, 4 and 5, the maximum limits mentioned in paragraph 1.05(4)(f) or 1.06(4)(e) are determined under the formula:

where:

AB means the amount of the annuity account balance, or pension account balance, as the case requires:

(a) on 1 July in the financial year in which the payments are made; or

(b) if that year is the year in which the annuity payments, or pension payments, commence—on the commencement day; and

PVF means the maximum pension valuation factor set out in Column 3 in the Table in this Schedule in relation to the item in the Table that represents the age of the beneficiary on:

(a) 1 July in the financial year in which the payments are made; or

(b) if that is the year in which the annuity payments, or pension payments, commence—the commencement day.

2. Subject to clauses 3, 3A, 3B and 4, the minimum limits mentioned in paragraph 1.05(4)(f) or 1.06(4)(e) are determined under the formula:

where:

AB means the amount of the annuity account balance, or pension account balance, as the case requires:

(a) on 1 July in the financial year in which the payments are made; or

(b) if that year is the year in which the annuity payments, or pension payments, commence—on the commencement day; and

PVF means the minimum pension valuation factor set out in Column 4 in the Table to this Schedule in relation to the item in the Table that represents the age of the beneficiary on:

(a) 1 July in the financial year in which the payments are made; or

(b) if that is the year in which the annuity payments, or pension payments, commence—the commencement day.

3. For a calculation of the maximum or minimum limit in the year in which the commencement day of the pension or annuity occurs if that day is a day other than 1 July, the appropriate value set out in Column 3 or Column 4 must be applied proportionally to the number of days in the financial year that include and follow the commencement day.

3A. For the financial years commencing on 1 July 2008, 1 July 2009, 1 July 2010, 1 July 2019, 1 July 2020, 1 July 2021 and 1 July 2022, the minimum limit is half of the amount determined under the formula in clause 2.

3B. For the financial years commencing on 1 July 2011 and 1 July 2012, the minimum limit is 75% of the amount determined under the formula in clause 2.

4. An amount determined under the formula in clause 1 or clause 2, is rounded to the nearest 10 whole dollars.

5. In a year in which a PVF of 1 is used in calculating the maximum limit under clause 1, payment of the full account balance may be made at any time during the year.

Table

Column 1 Item	Column 2 Age of Beneficiary	Column 3 Maximum Pension Valuation Factor	Column 4 Minimum Pension Valuation Factor
1	20 or less	10	28.6
2	21	10	28.5
3	22	10	28.3
4	23	10	28.1
5	24	10	28.0
6	25	10	27.8
7	26	10	27.6
8	27	10	27.5
9	28	10	27.3
10	29	10	27.1
11	30	10	26.9
12	31	10	26.7
13	32	10	26.5
14	33	10	26.3
15	34	10	26.0
16	35	10	25.8
17	36	10	25.6
18	37	10	25.3
19	38	10	25.1
20	39	10	24.8
21	40	10	24.6
22	41	10	24.3
23	42	10	24.0
24	43	10	23.7
25	44	10	23.4
26	45	10	23.1
27	46	10	22.8
28	47	10	22.5
29	48	10	22.2
30	49	10	21.9
31	50	9.9	21.5
32	51	9.9	21.2
33	52	9.8	20.9
34	53	9.7	20.5
35	54	9.7	20.1
36	55	9.6	19.8
37	56	9.5	19.4
38	57	9.4	19.0
39	58	9.3	18.6
40	59	9.1	18.2
41	60	9.0	17.8
42	61	8.9	17.4
43	62	8.7	17.0
44	63	8.5	16.6
45	64	8.3	16.2
46	65	8.1	15.7
47	66	7.9	15.3
48	67	7.6	14.9
49	68	7.3	14.4
50	69	7.0	14.0
51	70	6.6	13.5
52	71	6.2	13.1
53	72	5.8	12.6
54	73	5.4	12.2
55	74	4.8	11.7
56	75	4.3	11.3
57	76	3.7	10.8
58	77	3.0	10.4
59	78	2.2	10.0
60	79	1.4	9.5
61	80	1	9.1
62	81	1	8.7
63	82	1	8.3
64	83	1	7.9
65	84	1	7.5
66	85	1	7.1
67	86	1	6.8
68	87	1	6.4
69	88	1	6.1
70	89	1	5.8
71	90	1	5.5
72	91	1	5.3
73	92	1	5.0
74	93	1	4.8
75	94	1	4.6
76	95	1	4.4
77	96	1	4.2
78	97	1	4.0
79	98	1	3.8
80	99	1	3.7
81	100 or more	1	3.5

Example:

Iva Fortune, who turns 60 on 5 September 1994, invests $100,000 in an allocated pension fund on 1 October 1994. The date of the first payment to Ms Fortune is 1 January 1995.

Assume a fund earning rate of 7%.

1994/95: The maximum and minimum payments for 1994/95 are based on:

(a) the account balance on the day of purchase; and

(b) the beneficiary’s age of 60 on the day of purchase:

Assume that total payments to Ms Fortune at 30 June 1995 are $6,000.

1995/96: The maximum and minimum payments for the year 1995/96 are based on:

(a) the account balance on 1 July 1995 which is $99,145 (residue $94,000 + interest of $5,145); and

(b) the beneficiary’s age of 60 on 1 July 1995:

Schedule 1AAB—Payment limits for annuities and pensions with a commencement day on and after 1 January 2006

(subregulations 1.05(4) and 1.06(4))

1. Subject to clauses 3, 4 and 5, the maximum limits mentioned in paragraph 1.05(4)(f) or 1.06(4)(e) are determined under the formula:

where:

AB means the amount of the annuity account balance, or pension account balance, as the case requires:

(a) on 1 July in the financial year in which the payments are made; or

(b) if that year is the year in which the annuity payments, or pension payments, commence—on the commencement day.

PVF means the maximum pension valuation factor set out in Column 3 of the Table in this Schedule in relation to the item in the Table that represents the age of the beneficiary on:

(a) 1 July in the financial year in which the payments are made; or

(b) if that is the year in which the annuity payments, or pension payments, commence—the commencement day.

2. Subject to clauses 3, 3A, 3B and 4, the minimum limits mentioned in paragraph 1.05(4)(f) or 1.06(4)(e) are determined under the formula:

where:

AB means the amount of the annuity account balance, or pension account balance, as the case requires:

(a) on 1 July in the financial year in which the payments are made; or

(b) if that year is the year in which the annuity payments, or pension payments, commence—on the commencement day.

PVF means the minimum pension valuation factor set out in Column 4 of the Table in this Schedule in relation to the item in the Table that represents the age of the beneficiary on:

(a) 1 July in the financial year in which the payments are made; or

(b) if that is the year in which the annuity payments, or pension payments, commence—the commencement day.

3. For a calculation of the maximum or minimum limit in the year in which the commencement day of the pension or annuity occurs if that day is a day other than 1 July, the appropriate value set out in Column 3 or Column 4 of the Table in this Schedule as the case requires, must be applied proportionally to the number of days in the financial year that include and follow the commencement day.

3B. For the financial years commencing on 1 July 2011 and 1 July 2012, the minimum limit is 75% of the amount determined under the formula in clause 2.

4. An amount determined under the formula in clause 1 or clause 2, is rounded to the nearest 10 whole dollars.

5. In a year in which a PVF of 1 is used in calculating the maximum limit under clause 1, payment of the full account balance may be made at any time during the year.

Table

Column 1 Item	Column 2 Age of Beneficiary	Column 3 Maximum Pension Valuation Factor	Column 4 Minimum Pension Valuation Factor
1	20 or less	12.0	29.2
2	21	12.0	29.0
3	22	12.0	28.9
4	23	12.0	28.7
5	24	12.0	28.6
6	25	12.0	28.4
7	26	12.0	28.3
8	27	12.0	28.1
9	28	12.0	27.9
10	29	12.0	27.8
11	30	12.0	27.6
12	31	12.0	27.4
13	32	12.0	27.2
14	33	12.0	27.0
15	34	12.0	26.8
16	35	12.0	26.6
17	36	12.0	26.4
18	37	12.0	26.2
19	38	12.0	26.0
20	39	12.0	25.8
21	40	12.0	25.5
22	41	12.0	25.3
23	42	12.0	25.0
24	43	12.0	24.8
25	44	12.0	24.5
26	45	12.0	24.2
27	46	12.0	24.0
28	47	12.0	23.7
29	48	12.0	23.4
30	49	12.0	23.1
31	50	12.0	22.8
32	51	11.9	22.5
33	52	11.8	22.2
34	53	11.8	21.8
35	54	11.7	21.5
36	55	11.5	21.1
37	56	11.4	20.8
38	57	11.3	20.4
39	58	11.2	20.1
40	59	11.0	19.7
41	60	10.9	19.3
42	61	10.7	18.9
43	62	10.5	18.5
44	63	10.3	18.1
45	64	10.1	17.7
46	65	9.9	17.3
47	66	9.6	16.8
48	67	9.3	16.4
49	68	9.1	16.0
50	69	8.7	15.5
51	70	8.4	15.1
52	71	8.0	14.6
53	72	7.6	14.2
54	73	7.2	13.7
55	74	6.7	13.3
56	75	6.2	12.8
57	76	5.7	12.3
58	77	5.1	11.9
59	78	4.5	11.4
60	79	3.8	10.9
61	80	3.1	10.5
62	81	2.3	10.0
63	82	1.4	9.6
64	83	1	9.1
65	84	1	8.7
66	85	1	8.3
67	86	1	7.9
68	87	1	7.5
69	88	1	7.2
70	89	1	6.9
71	90	1	6.6
72	91	1	6.3
73	92	1	6.0
74	93	1	5.8
75	94	1	5.5
76	95	1	5.3
77	96	1	5.1
78	97	1	4.9
79	98	1	4.7
80	99	1	4.5
81	100 or more	1	4.4

Example:

Clive Long, who turns 65 on 8 February 2006, invests $100,000 in an allocated pension fund on 1 March 2006. The date of the first payment to Mr Long is 1 April 2006.

2005/06: The maximum and minimum payments for 2005/06 are based on:

(a) the account balance on the day of purchase; and

(b) the beneficiary’s age of 65 on the day of purchase:

Assume that total payments to Mr Long at 30 June 2006 are $3,000.

2006/07: The maximum and minimum payments for 2006/07 are based on:

(a) the account balance on 1 July 2006 which is $99,300 (residue $97,000 + earnings of $2,300); and

(b) the beneficiary’s age of 65 on 1 July 2006:

Schedule 1B—Pension valuation factors

(paragraph 1.06(6)(g) and subregulation 1.08(1))

1. The pension valuation factor for:

(a) a pension that is to be indexed at a rate greater than 8% each year; or

(b) a pension that is included in a class of pensions that are to be indexed at a rate that is greater than 8% each year;

is the factor determined in writing by the Regulator, on a case‑by‑case basis, in relation to that pension or class of pensions.

2. The pension valuation factor for any other pension is the factor applicable to the pension under the following tables.

3. A reference in the tables to Age is a reference to the age of the recipient on the commencement day of the relevant pension. If the age of a person on that day falls between 2 of the ages specified in a table, the pension valuation factor is to be determined by reference to the factors specified under the next greater age group in the table.

4. If a pension has no reversion, the pension valuation factor for the pension is to be the relevant factor specified in the relevant table in the Below 50% group.

5. If the rules of a superannuation fund provide that a pension is indexed to movements in salary, the pension valuation factor for the pension is the relevant factor specified in the table relating to an indexation rate of 8%.

6. If a pension is indexed by reference to movements in a price index published by the Australian Statistician, the pension valuation factor for the pension is the relevant factor applicable under the table into which the standard indexation rate falls.

7. Subject to clause 8, if the governing rules of a superannuation fund provide for a pension to be indexed at the discretion of the trustees of the fund, the pension valuation factor is to be determined as if the indexation rate were a rate worked out by:

(a) adding together the indexation rates determined by the trustees for pensions of same kind as that pension in respect of each year in the period of 5 years of which the year of income in which the pension commences to be paid is the last year; and

(b) dividing the result by 5.

8. If a superannuation fund to which clause 7 applies has been in existence, or making pension payments, for less than a continuous period of 5 years, the pension valuation factor is to be the relevant factor specified in the table that relates to the standard indexation rate.

Tables

Indexation rate of 8%

Reversion	Age next birthday of recipient on commencement day of pension
Reversion	20 or less	21 to 25	26 to 30	31 to 35	36 to 40	41 to 45	46 to 50	51 to 55	56 to 60	61 to 65	66 to 70	71 to 75	76 to 80	81 or more
Below 50%	33	31	29	27	25	23	21	18	16	14	12	10	9	9
50%‑75%	34	33	31	29	27	25	22	20	18	15	13	11	10	9
Above 75%	35	34	32	30	28	26	24	21	19	16	14	12	10	10

Indexation rate of at least 7% but less than 8%

Reversion	Age next birthday of recipient on commencement day of pension
Reversion	20 or less	21 to 25	26 to 30	31 to 35	36 to 40	41 to 45	46 to 50	51 to 55	56 to 60	61 to 65	66 to 70	71 to 75	76 to 80	81 or more
Below 50%	26	25	24	23	21	20	18	16	14	13	11	10	9	8
50%‑75%	27	26	25	24	23	21	19	18	16	14	12	10	9	9
Above 75%	28	27	26	25	24	22	20	19	17	15	13	11	10	9

Indexation rate of at least 6% but less than 7%

Reversion	Age next birthday of recipient on commencement day of pension
Reversion	20 or less	21 to 25	26 to 30	31 to 35	36 to 40	41 to 45	46 to 50	51 to 55	56 to 60	61 to 65	66 to 70	71 to 75	76 to 80	81 or more
Below 50%	22	21	20	19	18	17	16	14	13	12	10	9	8	8
50%‑75%	22	22	21	20	19	18	17	16	14	13	11	10	9	8
Above 75%	23	22	22	21	20	19	18	16	15	13	12	10	9	8

Indexation rate of at least 5% but less than 6%

Reversion	Age next birthday of recipient on commencement day of pension
Reversion	20 or less	21 to 25	26 to 30	31 to 35	36 to 40	41 to 45	46 to 50	51 to 55	56 to 60	61 to 65	66 to 70	71 to 75	76 to 80	81 or more
Below 50%	18	18	17	17	16	15	14	13	12	11	10	9	8	8
50%‑75%	19	18	18	17	17	16	15	14	13	12	10	9	8	8
Above 75%	19	19	18	18	17	17	16	15	13	12	11	9	8	8

Indexation rate of at least 4% but less than 5%

Reversion	Age next birthday of recipient on commencement day of pension
Reversion	20 or less	21 to 25	26 to 30	31 to 35	36 to 40	41 to 45	46 to 50	51 to 55	56 to 60	61 to 65	66 to 70	71 to 75	76 to 80	81 or more
Below 50%	16	15	15	15	14	13	13	12	11	10	9	8	8	7
50%‑75%	16	16	15	15	15	14	13	13	12	11	10	9	8	7
Above 75%	16	16	16	15	15	15	14	13	12	11	10	9	8	7

Indexation rate of at least 3% but less than 4%

Reversion	Age next birthday of recipient on commencement day of pension
Reversion	20 or less	21 to 25	26 to 30	31 to 35	36 to 40	41 to 45	46 to 50	51 to 55	56 to 60	61 to 65	66 to 70	71 to 75	76 to 80	81 or more
Below 50%	14	14	13	13	13	12	11	11	10	9	8	8	7	7
50%‑75%	14	14	14	13	13	13	12	11	11	10	9	8	7	7
Above 75%	14	14	14	14	13	13	12	12	11	10	9	8	8	7

Indexation rate of at least 2% but less than 3%

Reversion	Age next birthday of recipient on commencement day of pension
Reversion	20 or less	21 to 25	26 to 30	31 to 35	36 to 40	41 to 45	46 to 50	51 to 55	56 to 60	61 to 65	66 to 70	71 to 75	76 to 80	81 or more
Below 50%	12	12	12	12	11	11	10	10	9	9	8	7	7	7
50%‑75%	12	12	12	12	12	11	11	10	10	9	8	8	7	7
Above 75%	12	12	12	12	12	12	11	11	10	9	9	8	7	7

Indexation rate of at least 1% but less than 2%

Reversion	Age next birthday of recipient on commencement day of pension
Reversion	20 or less	21 to 25	26 to 30	31 to 35	36 to 40	41 to 45	46 to 50	51 to 55	56 to 60	61 to 65	66 to 70	71 to 75	76 to 80	81 or more
Below 50%	11	11	11	11	10	10	10	10	9	8	7	7	7	6
50%‑75%	11	11	11	11	11	10	10	10	9	8	8	7	7	6
Above 75%	11	11	11	11	11	10	10	10	9	9	8	7	7	6

Indexation rate less than 1%

Reversion	Age next birthday of recipient on commencement day of pension
Reversion	20 or less	21 to 25	26 to 30	31 to 35	36 to 40	41 to 45	46 to 50	51 to 55	56 to 60	61 to 65	66 to 70	71 to 75	76 to 80	81 or more
Below 50%	10	10	10	10	9	9	9	8	8	8	7	7	6	6
50%‑75%	10	10	10	10	10	9	9	9	8	8	7	7	6	6
Above 75%	10	10	10	10	10	10	9	9	9	8	8	7	7	6

Schedule 1—Conditions of release of benefits

(Subregulations 1.03AB(2) and 6.01(2), regulation 6.01A, paragraphs 6.15A(1)(a) and (b), (2)(b), (3)(b), (4)(c) and (5)(c), subparagraph 6.16(3)(b)(ii) and paragraphs 6.18(3)(a), 6.19(3)(a), 6.23(3)(a) and 7A.01A(a) and (c))

Part 1—Regulated superannuation funds

Column 1 Item	Column 2 Conditions of release	Column 3 Cashing restrictions
101	Retirement	Nil
102	Death	Nil
102A	Terminal medical condition	Nil
103	Permanent incapacity	Nil
103A	Former temporary resident to whom regulation 6.20A or 6.20B applies, requesting in writing the release of his or her benefits	Amount that is at least the amount of the temporary resident’s withdrawal benefit in the fund, paid: (a) as a single lump sum; or
		(b) if the fund receives any combination of contributions, transfers and rollovers after cashing the benefits—in a way that ensures that the amount is cashed
103B	The trustee is required to pay an amount to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999, or may pay an amount to the Commissioner of Taxation under Part 3D of that Act, for the person’s superannuation interest in the fund	Amount that the trustee is required to pay to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999, or may pay to the Commissioner of Taxation under Part 3D of that Act, for the person’s superannuation interest in the fund, paid as a lump sum to the Commissioner
104	Termination of gainful employment with a standard employer‑sponsor of the regulated superannuation fund on or after 1 July 1997 (where the member’s preserved benefits in the fund at the time of the termination are less than $200)	Nil
105	Severe financial hardship	For a person taken to be in severe financial hardship under paragraph 6.01(5)(a)—in each 12 month period (beginning on the date of first payment), a single lump sum not less than $1,000 (except if the amount of the person’s preserved benefits and restricted non‑preserved benefits is less than that amount) and not more than $10,000
		For a person taken to be in severe financial hardship under paragraph 6.01(5)(b)—Nil.
106	Attaining age 65	Nil
107	The Regulator has determined under subregulation 6.19A(2) that a specified amount of benefits in the regulated superannuation fund may be released on a compassionate ground	A single lump sum, not exceeding an amount determined, in writing, by the Regulator, being an amount that:
		(a) taking account of the ground and of the person’s financial capacity, is reasonably required; and
		(b) in the case of the ground mentioned in paragraph 6.19A(1)(b)—in each 12 month period (beginning on the date of first payment), does not exceed an amount equal to the sum of: (i) 3 months’ repayments; and (ii) 12 months’ interest on the outstanding balance of the loan
107A	The Regulator has determined under subregulation 6.19B(3) (about coronavirus) that a specified amount of benefits in the regulated superannuation fund may be released on a compassionate ground	A single lump sum, not exceeding the amount determined, in writing, by the Regulator in relation to the fund
108	Termination of gainful employment with an employer who had, or any of whose associates had, at any time, contributed to the regulated superannuation fund in relation to the member	1. Preserved benefits: Non‑commutable life pension or non‑commutable life annuity 2. Restricted non‑preserved benefits: Nil
109	Temporary incapacity	A non‑commutable income stream cashed from the regulated superannuation fund for:
		(a) the purpose of continuing (in whole or part) the gain or reward which the member was receiving before the temporary incapacity; and
		(b) a period not exceeding the period of incapacity from employment of the kind engaged in immediately before the temporary incapacity
109A	For acquiring a superannuation interest (within the meaning of the 1997 Tax Act) that supports a deferred superannuation income stream to be provided under a contract or rules that meet the standards of subregulation 1.06A(2)	The restrictions contained in paragraph 1.06A(3)(e)
110	Attaining preservation age	Any of the following: (a) a transition to retirement income stream; (b) a non‑commutable allocated annuity; (c) a non‑commutable allocated pension; (d) a non‑commutable annuity; (e) a non‑commutable pension
111	Being a lost member who is found, and the value of whose benefit in the fund, when released, is less than $200	Nil
111A	The Commissioner of Taxation gives a superannuation provider a release authority under Division 131 in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 131‑35 and 131‑40 in that Schedule
111B	A person gives a superannuation provider a release authority under section 135‑40 in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 135‑75 and 135‑85 in that Schedule
113	A person gives a transitional release authority to a superannuation provider under section 292‑80B of the Income Tax (Transitional Provisions) Act 1997	Restrictions contained in subsections 292‑80C(1) and (2) of the Income Tax (Transitional Provisions) Act 1997
113A	A former resident of Australia has: (a) moved permanently to New Zealand; and (b) nominated a provider of a KiwiSaver Scheme for the purposes of this item	Amount that is at least the amount of the former resident’s withdrawal benefit in the fund, paid: (a) as a single lump sum; or (b) if the fund receives any combination of contributions, transfers and rollovers after cashing the benefits—in a way that ensures that the amount is cashed
114	Any other condition, if expressed to be a condition of release, in an approval under subparagraph 62(1)(b)(v) of the Act	Restrictions expressed in the approval to be cashing restrictions applying to the condition of release

Part 2—Approved deposit funds

Column 1 Item no.	Column 2 Conditions of release	Column 3 Cashing restrictions
201	Retirement	Nil
202	Death	Nil
202A	Terminal medical condition	Nil
203	Permanent incapacity	Nil
204	Former temporary resident to whom regulation 6.24A applies, requesting in writing the release of his or her benefits	Amount that is at least the amount of the temporary resident’s withdrawal benefit in the fund, paid: (a) as a single lump sum; or
		(b) if the fund receives any combination of contributions, transfers and rollovers after cashing the benefits—in a way that ensures that the amount is cashed
204A	The trustee is required to pay an amount to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999, or may pay an amount to the Commissioner of Taxation under Part 3D of that Act, for the person’s superannuation interest in the fund	Amount that the trustee is required to pay to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999, or may pay to the Commissioner of Taxation under Part 3D of that Act, for the person’s superannuation interest in the fund, paid as a lump sum to the Commissioner
205	Severe financial hardship	For a person taken to be in severe financial hardship under paragraph 6.01(5)(a)—in each 12 month period (beginning on the date of first payment), a single lump sum not less than $1,000 (except if the amount of the person’s preserved benefits and restricted non‑preserved benefits is less than that amount) and not more than $10,000
		For a person taken to be in severe financial hardship under paragraph 6.01(5)(b)—Nil
206	Attaining age 65	Nil
207	The Regulator has determined under subregulation 6.19A(2) that a specified amount of benefits in the approved deposit fund may be released on a compassionate ground	A single lump sum, not exceeding the amount determined, in writing, by the Regulator, being an amount that: (a) taking account of the ground and of the person’s financial capacity, is reasonably required; and (b) in the case of the ground mentioned in paragraph 6.19A(1)(b)—in each 12 month period (beginning on the date of first payment), does not exceed an amount equal to the sum of: (i) 3 months’ repayments; and (ii) 12 months’ interest on the outstanding balance of the loan.
207AA	The Regulator has determined under subregulation 6.19B(3) (about coronavirus) that a specified amount of benefits in the approved deposit fund may be released on a compassionate ground	A single lump sum, not exceeding the amount determined, in writing, by the Regulator in relation to the fund
207A	For acquiring a superannuation interest (within the meaning of the 1997 Tax Act) that supports a deferred superannuation income stream to be provided under a contract or rules that meet the standards of subregulation 1.06A(2)	The restrictions contained in paragraph 1.06A(3)(e)
208	Attaining preservation age	Any of the following: (a) a transition to retirement income stream;
		(b) a non‑commutable allocated annuity; (c) a non‑commutable allocated pension; (d) a non‑commutable annuity; (e) a non‑commutable pension
208A	The Commissioner of Taxation gives a superannuation provider a release authority under Division 131 in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 131‑35 and 131‑40 in that Schedule
208B	A person gives a superannuation provider a release authority under section 135‑40 in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 135‑75 and 135‑85 in that Schedule
210	A person gives a transitional release authority to a superannuation provider under section 292‑80B of the Income Tax (Transitional Provisions) Act 1997	Restrictions contained in subsections 292‑80C(1) and (2) of the Income Tax (Transitional Provisions) Act 1997
211	Being a lost member who is found, and the value of whose benefit in the fund, when released, is less than $200	Nil

Note: The definitions set out in subregulation 6.01(2) apply, unless they are in material or expressed not to apply, to Schedule 1; see that subregulation.

Schedule 2—Modifications of the OSS laws in relation to preserved benefits in regulated superannuation funds

(subregulation 6.02(2))

Part 1—Modifications of the Occupational Superannuation Standards Act 1987

101. Section 7 (Operating standards for superannuation funds)

101.1 After subsection 7(3), insert:

(4) Despite any other provision of this Act, superannuation funds must comply with the standards prescribed for the purposes of this section.

Part 2—Modifications of the Occupational Superannuation Standards Regulations

201. Regulation 3 (Interpretation)

201.1 Paragraph 3(2)(a):

Omit the paragraph.

201A. Regulation 8 (Vesting standards)

201A.1 After subregulation 8(1A), insert:

(1B) Paragraph (1A)(a) does not apply in relation to contributions made in accordance with a prescribed agreement or award.

202. Regulation 9 (Preservation standards)

202.1A Subparagraph 9(1)(a)(i):

Omit “subject to regulation 10,”.

202.1 Paragraph 9(1)(b):

After “the fund”, insert “before the commencement day”.

202.2 Paragraph 9(1)(c):

Omit the paragraph, substitute:

(c) member‑financed benefits must be preserved if they arise from contributions made by a member to a superannuation fund during any period during which the member did not have employer support in the fund, being a period that:

(i) commenced on or after 13 March 1989 (in the case of a private sector fund) or 1 July 1990 (in the case of a public sector fund); and

(ii) ended before the commencement day;

(d) member‑financed benefits must be preserved if they arise from contributions (other than undeducted contributions) made to a superannuation fund in relation to the member on or after the commencement day;

(e) benefits must be preserved if they arise from payments from the Superannuation Holding Accounts Special Account;

(f) benefits must be preserved if they arise from eligible spouse contributions within the meaning of section 159TC of the Tax Act;

(g) benefits must be preserved if they arise from a capital gains tax exempt component rolled over to the fund because of subsection 160ZZPZF(1), 160ZZPZH(7) or 160ZZPZI(5) of the Tax Act.

202.3 Subregulation 9(3):

After “arising”, insert “before the commencement day,”.

202.4 Add at the end:

(5) In paragraphs (1)(b), (c) and (d) and subregulation (3):

commencement day has the same meaning as in Part 6 of the Superannuation Industry (Supervision) Regulations.

undeducted contributions has the same meaning as in Part 6 of the Superannuation Industry (Supervision) Regulations.

202A. New regulation 10A

202A.1 After regulation 10, insert:

10A. Preservation standard—interaction of subparagraph 9(1)(a)(i) and regulation 10

Where, apart from this regulations, a fund must preserve, in respect of a member:

(a) the amount of benefits in compliance with subparagraph 9(1)(a)(i); and

(b) an amount of benefits in compliance with regulation 10;

it is sufficient compliance with those provisions if the fund preserves the greater of those amounts.

203. Regulation 11 (Preservation and portability standards)

203.1 Omit the regulation.

204. Regulation 12 (Preservation standards not to apply in certain cases)

204.1 Omit the regulation.

Schedule 2A—Information in notice under subsection 60E(2) of Act

Note: See subregulation 9AB.19(2).

Hello [insert the name of the beneficiary of the superannuation entity],

Your superannuation product [insert the name of the superannuation entity and the name of the Part 6A product] has performed poorly under an annual performance test that was introduced by the Australian Government to make sure Australians are getting the most out of their super. As a result, we are required to write to you and suggest that you consider moving your money into a different superannuation product.

You currently have $[insert the beneficiary’s account balance on the date of this letter] invested with [insert the name of the superannuation entity]. In the last year you paid $[insert total fees and costs charged to beneficiary in previous financial year] in total fees and costs for your account with [insert the name of the superannuation entity].

Switching to a different super product is easy, and there are no fees involved.

By switching into a better performing product, you can potentially save thousands of dollars more for retirement. For example, by earning 1% higher net return over a 30‑year period, you could be 20% better off at retirement.

Using the Australian Government’s YourSuper comparison tool you will be able to compare the fees and returns of all MySuper products. Go to ato.gov.au/yoursuper or the QR code below:

[insert QR code for ato.gov.au/yoursuper]

Your questions answered

Why have I received this letter?

The Australian Government has introduced an annual performance test of superannuation products to make sure Australians are getting the most out of their super.

The purpose of this letter is to notify you of the poor performance of your superannuation product and to provide you with information to help you decide whether you want to stay with your current product or choose a better performing product.

Even a small difference in performance can make a big difference at retirement.

What is the annual performance test?

The annual performance test assesses the returns of your product (after your super fund deducts fees) over the last [insert the number of financial years in the lookback period for the Part 6A product] years. The test compares the returns your product delivered with the returns that a comparable product would have delivered over the same period.

Products that fail this test are required to notify their members.

You can find out more about superannuation at moneysmart.gov.au.

Approved bodies
1A	AB NASDAQ Vilnius (XLIT)
1	ASX24 (formerly known as Sydney Futures Exchange)
2	ASX Clear (Futures) Pty Limited
3	ASX Clear Pty Limited
4	ASX operated by ASX Limited
5	Athens Exchange (ATHEX)
6	Athens Exchange Clearing House (ATHEX Clear)
7	BATS BZX Options Exchange
8	BME Clearing
9	BM&FBOVESPA
10	Bombay Stock Exchange
11	Borsa Istanbul
11A	Borsa Istanbul Futures & Options Market
12	Boston Options Exchange
13	Bourse de Montréal
14	Budapesti Értéktözsde
15	Bursa Malaysia Derivatives (BMD)
16	Cantor Clearinghouse, L.P.
17	Cassa di Compensazione e Garanzia S.p.A (CCG)
18	CBOE Futures Exchange
19	CCP Austria Abwicklungsstelle für Börsengeschäfte GmbH (CCP .A)
20	CDSClear operated by LCH.Clearnet SA
21	CEGH Gas Exchange of Vienna Stock Exchange
22	Central Depository (Pte) Limited
23	Chicago Board of Trade (CBOT)
24	Chicago Board Options Exchange (CBOE)
25	Chicago Climate Futures Exchange
26	China Financial Futures Exchange (CFFEX)
27	CME Clearing
28	CME Clearing Europe (CMECE)
28A	CommodityClear operated by LCH.Clearnet Limited
29	Commodity Exchange (COMEX) operated by New York Mercantile Exchange, Inc.
30	Dalian Commodity Exchange
31	Dubai Gold & Commodities Exchange (DGCX)
32	Dubai Mercantile Exchange (DME)
33	Electronic Liquidity Exchange operated by ELX Futures LP
35	EPEX SPOT SE
36	Eurex Clearing AG
37	Eurex Deutschland
37A	EuroGCplus operated by LCH.Clearnet SA
38	Euronext Amsterdam Derivatives Regulated Market operated by Euronext Amsterdam NV
39	Euronext Amsterdam Securities Regulated Market operated by Euronext Amsterdam NV
40	Euronext Brussels Derivatives Regulated Market operated by Euronext Brussels SA/NV
41	Euronext Brussels Securities Regulated Market operated by Euronext Brussels SA/NV
42	Euronext Lisbon Derivatives Regulated Market operated by Euronext Lisbon – Sociedade Gestora de Mercados Regulamentados, S.A.
43	Euronext Lisbon Securities Regulated Market operated by Euronext Lisbon – Sociedade Gestora de Mercados Regulamentados, S.A.
44	Euronext London Securities Regulated Market operated by Euronext London Limited
45	Euronext Paris Derivatives Regulated Market by Euronext Paris S.A.
46	Euronext Paris Securities Regulated Market by Euronext Paris S.A.
47	Euronext Paris MATIF (Marché à Terme International de France) (XMAT)
48	Euronext Paris MONEP (Marché des Options Négociables de Paris) (XMON)
49	European Central Counterparty N.V. (EuroCCP)
50	European Climate Exchange (ECX)
51	European Commodity Clearing AG
52	European Energy Exchange (EEX)
53	ForexClear operated by LCH.Clearnet Limited
54	HKFE Clearing Corporation Limited (HKCC)
55	Hong Kong Exchange and Clearing Ltd (HKEX)
56	Hong Kong Futures Exchange Limited (HKFE)
57	Hong Kong Securities Clearing Company Limited (HKSCC)
58	Hungarian Power Exchange operated by HUPX Ltd
59	ICAP Securities and Derivatives Exchange (ISDX)
60	ICE Clear Credit LLC
61	ICE Clear Europe Limited
62	ICE Clear Netherlands B.V.
63	ICE Clear Singapore
64	ICE Clear US, Inc
65	ICE Endex Derivatives B.V.
66	ICE Futures Canada, Inc
67	ICE Futures Europe
68	ICE Futures U.S., Inc
69	International Securities Exchange
70	Italian Derivatives Market (IDEM)
71	Italian Stock Exchange operated by Borsa Italiana S.p.A
72	Jakarta Futures Exchange (JFX)
73	Japan Securities Clearing Corporation (JSCC)
74	Johannesburg Stock Exchange (JSE)
74A	JSE Commodity Derivatives Market
75	KDPW_CCP S.A.
76	Keler CCP
77	KOSPI Market operated by the Korea Exchange
78	LME Clear Limited
79	Mercado Español de Futuros Financieros
80	Mexican Derivatives Exchange (MexDer)
81	Minneapolis Grain Exchange, Inc.
82	Montréal Climate Exchange (MCex)
83	NASDAQ BX, Inc.
84	NASDAQ Commodities operated by NASDAQ Oslo ASA
85	NASDAQ Copenhagen A/S
86	NASDAQ Derivatives Markets operated by NASDAQ Stockholm AB
87	NASDAQ Futures (NFX) operated by NASDAQ Futures, Inc.
88	NASDAQ Helsinki Ltd
89	NASDAQ Iceland hf.
90	NASDAQ NLX Ltd
91	NASDAQ OMX Armenia
92	NASDAQ PHLX LLC
93	NASDAQ PSX operated by NASDAQ PHLX LLC
94	NASDAQ Riga, AS (XRIS)
95	NASDAQ Stockholm AB (XSTO)
96	NASDAQ Tallinn AS (XTAL)
97	National Stock Exchange of India Ltd
98	New York Stock Exchange (NYSE) operated by the New York Stock Exchange LLC
99	Nodal Clear, LLC
100	Nodal Exchange, LLC
101	NYMEX Emissions operated by New York Mercantile Exchange, Inc.
102	NYMEX operated by New York Mercantile Exchange, Inc.
103	NYSE MKT operated by NYSE MKT LLC
104	NYSE Amex Option operated by NYSE MKT LLC
105	NYSE Arca Equities operated by NYSE Arca Equities, Inc.
106	NYSE Arca Options operated by NYSE Arca Equities, Inc.
106A	NZX Main Board operated by NZX Limited
107	OMIClear, C.C., S.A.
108	OneChicago LLC
109	Osaka Exchange, Inc. (OSE)
110	Oslo Bors operated by Oslo Børs ASA
111	OTC Clearing Hong Kong Limited (OTC Clear)
112	Power Exchange Central Europe, a.s. (PXE)
113	Powernext SA
114	RepoClear operated by LCH.Clearnet Limited
115	RepoClear operated by LCH.Clearnet SA
116	Shanghai Futures Exchange (SHFE)
117	Singapore Exchange Derivatives Clearing Limited (SGX‑DC)
117A	Singapore Exchange Derivatives Trading Limited (SGX‑DT)
118	Singapore Exchange Securities Trading Limited (SGX‑ST)
119	SIX x‑clear Ltd
120	SwapClear operated by LCH.Clearnet Limited
121	Taiwan Futures Exchange (TAIFEX)
122	Tel Aviv Stock Exchange Ltd
123	Thailand Futures Exchange (TFEX) operated by the Thailand Futures Exchange Public Company Limited
124	The Chicago Mercantile Exchange (CME)
126	The Derivatives market operated by Moscow Exchange MICEX‑RTS
127	The Equity and Bond market operated by Moscow Exchange MICEX‑RTS
128	The Equity Derivatives Market operated by the Johannesburg Stock Exchange Limited (formerly SAFEX)
129	The London Metal Exchange
130	The London Stock Exchange Derivatives Market
132	The Main Market operated by the London Stock Exchange
133	The Official Market and Second Regulated Market operated by Wiener Börse AG
134	The Options Clearing Corporation (OCC)
135	The SEHK Options Clearing House Limited (SEOCH)
136	The Stock Exchange of Hong Kong Limited
138	Tokyo Commodity Exchange, Inc
139	Tokyo Financial Exchange, Inc (TFX)
140	Tokyo Stock Exchange, Inc. (TSE)
141	Toronto Stock Exchange operated by TSX Inc.
143	Warsaw Stock Exchange (GPW)
144	A body that performs clearing house functions, in relation to an approved body that does not itself perform those functions, in accordance with the rules of the approved body or a law of the country where the approved body is situated

Item	Term of annuity or pension remaining rounded in whole years	Payment Factor
1	70 or more	26.00
2	69	25.91
3	68	25.82
4	67	25.72
5	66	25.62
6	65	25.52
7	64	25.41
8	63	25.30
9	62	25.19
10	61	25.07
11	60	24.94
12	59	24.82
13	58	24.69
14	57	24.55
15	56	24.41
16	55	24.26
17	54	24.11
18	53	23.96
19	52	23.80
20	51	23.63
21	50	23.46
22	49	23.28
23	48	23.09
24	47	22.90
25	46	22.70
26	45	22.50
27	44	22.28
28	43	22.06
29	42	21.83
30	41	21.60
31	40	21.36
32	39	21.10
33	38	20.84
34	37	20.57
35	36	20.29
36	35	20.00
37	34	19.70
38	33	19.39
39	32	19.07
40	31	18.74
41	30	18.39
42	29	18.04
43	28	17.67
44	27	17.29
45	26	16.89
46	25	16.48
47	24	16.06
48	23	15.62
49	22	15.17
50	21	14.70
51	20	14.21
52	19	13.71
53	18	13.19
54	17	12.65
55	16	12.09
56	15	11.52
57	14	10.92
58	13	10.30
59	12	9.66
60	11	9.00
61	10	8.32
62	9	7.61
63	8	6.87
64	7	6.11
65	6	5.33
66	5	4.52
67	4	3.67
68	3	2.80
69	2	1.90
70	1 or less	1.00

Item	Age of Beneficiary	Percentage factor
1	Under 65	4
2	65—74	5
3	75—79	6
4	80—84	7
5	85—89	9
6	90—94	11
7	95 or more	14

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub‑subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev…) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub‑Ch = Sub‑Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3—Legislation history

Number and year	FRLI registration or gazettal	Commencement	Application, saving and transitional provisions
1994 No. 57	11 Mar 1994	Div. 2.2 (rr. 2.08–2.11), Subdiv. 2.8.2 (rr. 2.52, 2.53), rr. 3.10–3.12, Div. 6.5 (r. 6.30), Parts 9 and 10 (rr. 9.01–10.06), r. 11.08 and Part 12 (rr. 12.01–12.20): 1 July 1994 Remainder: 11 Mar 1994
1994 No. 189	16 June 1994	r. 4: 1 July 1994 Remainder: 16 June 1994	—
1994 No. 432	23 Dec 1994	23 Dec 1994	—
1995 No. 47	23 Mar 1995	23 Mar 1995	—
1995 No. 64	5 Apr 1995	rr. 8, 18, 20, 21 and 23: 1 July 1995 Remainder: 5 Apr 1995	—
1995 No. 142	15 June 1995	1 July 1995	—
1995 No. 158	29 June 1995	1 July 1995	—
1995 No. 159	29 June 1995	rr. 22 and 25: 29 June 1995 Remainder: 1 July 1995	—
1995 No. 240	11 Aug 1995	11 Aug 1995	—
1995 No. 293	10 Oct 1995	10 Oct 1995	r 3
1995 No. 384	6 Dec 1995	r. 5: 1 July 1996 Remainder: 6 Dec 1995	—
1995 No. 430	22 Dec 1995	rr. 4 and 5: 9 Jan 1996 (r 1) Remainder: 22 Dec 1995	—
1996 No. 44	17 Apr 1996	17 Apr 1996	—
1996 No. 57	15 May 1996	15 May 1996	—
1996 No. 122	28 June 1996	28 June 1996	—
1996 No. 344	24 Dec 1996	30 Dec 1996	r 13 and 14
1997 No. 69	26 Mar 1997	26 Mar 1997	—
1997 No. 117	29 May 1997	rr. 9.5, 10.5 and 15.1: 1 Oct 1997 Remainder: 1 July 1997	r 57
1997 No. 152	26 June 1997	1 July 1997	r 6
1997 No. 153	26 June 1997	1 July 1997	r 5
1997 No. 221	27 Aug 1997	27 Aug 1997	—
1997 No. 243	10 Sept 1997	10 Sept 1997	—
1997 No. 293	16 Oct 1997	16 Oct 1997	—
1997 No. 309	5 Nov 1997	5 Nov 1997	—
1997 No. 343	9 Dec 1997	9 Dec 1997	r 5
1997 No. 415	24 Dec 1997	24 Dec 1997	r 3
1998 No. 76	5 May 1998	5 May 1998	—
1998 No. 83	5 May 1998	r. 15: 1 Nov 1998 Remainder: 5 May 1998	—
1998 No. 108	27 May 1998	27 May 1998	—
1998 No. 175	30 June 1998	30 June 1998	—
1998 No. 177	30 June 1998	r. 4: 1 July 1998 Remainder: 1 Jan 1998	—
1998 No. 193	30 June 1998	1 July 1998	—
1998 No. 240	22 July 1998	22 July 1998	—
1998 No. 312	19 Nov 1998	19 Nov 1998	r 4
1999 No. 14	11 Feb 1999	11 Feb 1999	—
1999 No. 31	2 Mar 1999	2 Mar 1999	—
1999 No. 115	17 June 1999	Schedule 2: 28 June 1999 (r 2(2)) Schedule 3: 1 July 1999 Remainder: 17 June 1999	—
1999 No. 239	20 Oct 1999	Schedule 2: 1 Nov 1999 Schedule 3: 1 July 2000 Remainder: 20 Oct 1999	r 4
1999 No. 317	15 Dec 1999	15 Dec 1999	—
1999 No. 356	22 Dec 1999	22 Dec 1999	—
2000 No. 119	15 June 2000	15 June 2000	—
2000 No. 151	28 June 2000	28 June 2000	—
2000 No. 185	12 July 2000	12 July 2000	r 4
2000 No. 280	18 Oct 2000	1 July 2000	—
2000 No. 281	18 Oct 2000	rr. 1–3: 18 Oct 2000 Remainder: 1 July 1999	—
2001 No. 37	1 Mar 2001	1 Mar 2001	—
2001 No. 352	21 Dec 2001	21 Dec 2001	r 4
2001 No. 353	21 Dec 2001	28 Dec 2002	—
2002 No. 21	21 Feb 2002	11 Mar 2002 (r 2 and gaz 2001, No. GN42)	—
2002 No. 91	9 May 2002	1 July 2002	—
2002 No. 150	27 June 2002	1 July 2002	—
2002 No. 171	3 July 2002	3 July 2002	—
2002 No. 200	29 Aug 2002	29 Aug 2002	—
2002 No. 353	20 Dec 2002	28 Dec 2002 (r 2)	—
2003 No. 42	27 Mar 2003	27 Mar 2003	—
2003 No. 170	2 July 2003	2 July 2003	—
2003 No. 171	2 July 2003	1 Oct 2003	r 4
2003 No. 196	31 July 2003	Note: disallowed by the Senate on 18 Sept 2003	—
2003 No. 251	10 Oct 2003	1 July 2004	—
2004 No. 12	20 Feb 2004	20 Feb 2004	—
2004 No. 84	12 May 2004	12 May 2004	—
2004 No. 113	3 June 2004	Sch 2: 1 July 2006 (r 2(b)) Remainder: 1 July 2004 (r 2(a))	—
2004 No. 148	25 June 2004	Sch 2: 1 Sept 2004 (r 2(b)) Sch 3: 20 Sept 2004 (r 2(c)) Remainder: 1 July 2004 (r 2(a))	—
2004 No. 152	25 June 2004	25 June 2004	—
2004 No. 153	25 June 2004	Sch 2: 1 July 2004 (r 2(b)) Remainder: 25 June 2004 (r 2(a))	—
2004 No. 154	25 June 2004	1 July 2004	—
2004 No. 155	25 June 2004	25 June 2004	—
2004 No. 249	12 Aug 2004	20 Sept 2004	—
2004 No. 349	8 Dec 2004	1 July 2004	—
2004 No. 404	23 Dec 2004	Sch 2: 20 Sept 2004 (r 2(b)) Remainder: 1 Oct 2003 (r 2(a))	—
2005 No. 34	14 Mar 2005 (F2005L00635)	1 July 2005	—
2005 No. 56	4 Apr 2005 (F2005L00729)	1 July 2005	—
2005 No. 142	16 June 2005 (F2005L01457)	1 July 2005	—
2005 No. 143	17 June 2005 (F2005L01452)	18 June 2005	—
2005 No. 218	7 Oct 2005 (F2005L02918)	Sch 1 (items 33–38): 8 Oct 2005	—
2005 No. 261	14 Nov 2005 (F2005L03446)	15 Nov 2005	—
2005 No. 332	20 Dec 2005 (F2005L03987)	Sch 2: 1 July 2006 (r 2(b)) Remainder: 21 Dec 2005 (r 2(a))	—
2005 No. 333	20 Dec 2005 (F2005L04028)	Sch 2: 1 Jan 2006 (r 2(b)) Remainder: 21 Dec 2005 (r 2(a))	—
2005 No. 334	20 Dec 2005 (F2005L04025)	Sch 2: 1 Jan 2006 (r 2(b)) Remainder: 21 Dec 2005 (r 2(a))	—
2005 No. 335	20 Dec 2005 (F2005L04047)	21 Dec 2005 (r 2)	r 4
2006 No. 189	17 July 2006 (F2006L02318)	18 July 2006 (r 2)	—
2007 No. 74	2 Apr 2007 (F2007L00820)	Sch 1: 3 Apr 2007 (r 2(a)) Sch 2: 5 Apr 2007 (r 2(b)) Sch 3: 1 July 2007 (r 2(c))	—
2007 No. 105	27 Apr 2007 (F2007L01127)	1 July 2007 (r 2)	—
2007 No. 204	29 June 2007 (F2007L01891)	1 July 2007 (r 2)	—
2007 No. 331	28 Sept 2007 (F2007L03806)	29 Sept 2007 (r 2)	—
2007 No. 343	8 Oct 2007 (F2007L03906)	r 1–3 and Sch 1: 24 Sept 2007 (r 2(a)) Sch 2: 25 Sept 2008 (r 2(b))	—
as amended by
2008 No. 133	25 June 2008 (F2008L02174)	4 Oct 2007 (r 2)	—
2008 No. 9	15 Feb 2008 (F2008L00373)	16 Feb 2008 (r 2)	—
2008 No. 134	25 June 2008 (F2008L02173)	4 Oct 2007 (r 2)	r 2(2)
2008 No. 171	8 Aug 2008 (F2008L02956)	9 Aug 2008 (r 2)	—
2008 No. 282	17 Dec 2008 (F2008L04665)	Sch 1: 18 Dec 2008 (r 2(a)) Sch 2: 1 Apr 2009 (r 2(b)) Sch 3: 1 July 2009 (r 2(c))	—
2009 No. 15	6 Feb 2009 (F2009L00258)	Sch 1: 7 Feb 2009 (r 2(a)) Sch 2: 1 Apr 2009 (r 2(b))	—
2009 No. 46	16 Mar 2009 (F2009L00983)	17 Mar 2009 (r 2)	—
2009 No. 71	1 May 2009 (F2009L01485)	2 May 2009 (r 2)	—
2009 No. 106	5 June 2009 (F2009L02156)	6 June 2009 (r 2)	—
2009 No. 295	2 Nov 2009 (F2009L04000)	3 Nov 2009 (r 2)	—
2009 No. 389	16 Dec 2009 (F2009L04513)	17 Dec 2009 (r 2)	—
2010 No. 4	11 Feb 2010 (F2010L00299)	1 July 2007 (r 2)	—
2010 No. 187	30 June 2010 (F2010L01814)	1 July 2010 (r 2)	—
2010 No. 237	21 July 2010 (F2010L02058)	22 July 2010 (r 2)	—
2011 No. 83	3 June 2011 (F2011L00936)	4 June 2011 (r 2)	—
2011 No. 130	30 June 2011 (F2011L01360)	1 July 2011 (r 2)	—
2011 No. 146	8 Aug 2011 (F2011L01613)	9 Aug 2011 (r 2)	—
2011 No. 193	21 Oct 2011 (F2011L02103)	31 Oct 2011 (r 2)	—
278, 2011	9 Dec 2011 (F2011L02615)	1 Jan 2012 (r 2)	—
2, 2012	13 Feb 2012 (F2012L00273)	14 Feb 2012 (s 2)	—
183, 2012	6 Aug 2012 (F2012L01654)	7 Aug 2012 (s 2)	—
203, 2012	20 Aug 2012 (F2012L01710)	21 Aug 2012 (s 2)	—
316, 2012	10 Dec 2012 (F2012L02386)	11 Dec 2012 (s 2)	—
317, 2012	11 Dec 2012 (F2012L02407)	Sch 2: 1 July 2013 (s 2(b)) Remainder: 29 Nov 2012 (s 2(a))	—
330, 2012	11 Dec 2012 (F2012L02408)	31 Jan 2013 (s 2)	—
14, 2013	18 Feb 2013 (F2013L00212)	19 Feb 2013 (s 2)	—
26, 2013	4 Mar 2013 (F2013L00395)	Sch 3: 1 July 2013 (s 2(1) item 4)	—
61, 2013	30 Apr 2013 (F2013L00707)	Sch 2 (items 6–18): 1 July 2013 (s 2 item 3)	—
86, 2013	16 May 2013 (F2013L00783)	1 July 2013 (s 2)	—
105, 2013	30 May 2013 (F2013L00872)	1 July 2013: (s 2 and gaz 2013, No GN25)	—
152, 2013	28 June 2013 (F2013L01264)	Sch 1 (item 22): 1 July 2013 (s 2)	—
155, 2013	28 June 2013 (F2013L01246)	Sch 1 (items 90–104) and Sch 2 (items 6–20): 1 July 2013 (s 2 items 4, 6)	—
278, 2013	16 Dec 2013 (F2013L02118)	Sch 1 (items 18–42): 17 Dec 2013 (s 2)	—
127, 2014	26 Aug 2014 (F2014L01133)	Sch 1, 2, Sch 3 (item 2) and Sch 4–6: 27 Aug 2014 (s 2)	—
211, 2014	16 Dec 2014 (F2014L01718)	Sch 1: 17 Dec 2014 (s 2)	—
79, 2015	1 June 2015 (F2015L00773)	Sch 1 (items 8–11, 14–18): 2 June 2015 (s 2 items 4, 6) Sch 1 (items 12, 13): 17 Dec 2013 (s 2 item 5)	—
91, 2015	18 June 2015 (F2015L00840)	Sch 1 (items 34–45): 1 July 2015 (s 2(1) item 2)	Sch 1 (items 40–45)
110, 2015	29 June 2015 (F2015L00968)	Sch 1 (item 3): 1 July 2015 (s 2(1) item 1)	—
156, 2015	9 Sept 2015 (F2015L01416)	Sch 1 (item 5): 10 Sept 2015 (s 2(1) item 1)	SLI No. 155, 2015 (s 23)

Name	Registration	Commencement	Application, saving and transitional provisions
Treasury Laws Amendment (2016 Measures No. 1) Regulation 2016	26 Feb 2016 (F2016L00156)	Sch 3 (items 6–10): 27 Feb 2016 (s 2(1) item 1)	—
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016	15 Apr 2016 (F2016L00518)	Sch 2: 16 Apr 2016 (s 2(1) item 3)	—
Treasury Laws Amendment (2016 Measures No. 2) Regulation 2016	9 May 2016 (F2016L00705)	Sch 1 (items 6, 7): never commenced (s 2(1) item 2)	—
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016	9 May 2016 (F2016L00710)	Sch 1 (items 2, 3) and Sch 2 (items 1–3): 10 May 2016 (s 2(1) items 2, 3) Sch 2 (item 4): 1 July 2016 (s 2(1) item 4)	—
Financial System Legislation Amendment (Resilience and Collateral Protection) Regulation 2016	9 May 2016 (F2016L00724)	Sch 1 (items 7–12) and Sch 3 (item 2): 1 June 2016 (s 2(1) item 1)	—
Financial Services Legislation Amendment (Wholesale Margining) Regulation 2016	28 Oct 2016 (F2016L01657)	Sch 3: 29 Oct 2016 (s 2(1) item 1)	—
Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017	27 Mar 2017 (F2017L00321)	Sch 1 (items 12–23), Sch 3 (items 7–13), Sch 7 (items 4, 5), Sch 8 (items 23, 24), Sch 9 (item 2), Sch 10 (item 4): 28 Mar 2017 (s 2(1) items 2, 4, 6, 7) Sch 8 (items 8–21): 1 July 2018 (s 2(1) item 5)	—
Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017	21 June 2017 (F2017L00704)	Sch 1 (items 11–25): 1 July 2017 (s 2(1) item 1)	—
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Regulations 2018	7 Mar 2018 (F2018L00210)	Sch 2 (items 4–6): 8 Mar 2018 (s 2(1) item 3)	—
Treasury Laws Amendment (Putting Consumers First—Establishment of the Australian Financial Complaints Authority) Regulations 2018	24 Apr 2018 (F2018L00515)	Sch 1 (items 29–31) and Sch 2 (item 3): 25 Apr 2018 (s 2(1) items 4, 8) Sch 3 (items 8, 9): 5 March 2022 (s 2(1) item 10)	—
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2018	30 May 2018 (F2018L00676)	Sch 1 (items 5–9): 1 July 2018 (s 2(1) item 2)	—
Treasury Laws Amendment (ASIC Fees) Regulations 2018	29 June 2018 (F2018L00965)	Sch 1 (item 43): 4 July 2018 (s 2(1) item 2)	—
Treasury Laws Amendment (2018 Measures No. 2) Regulations 2018	28 Sept 2018 (F2018L01373)	Sch 1: 30 Nov 2019 (s 2(1) item 2) Remainder: 29 Sept 2018 (s 2(1) items 1, 3)	—
Treasury Laws Amendment (Work Test Exemption) Regulations 2018	7 Dec 2018 (F2018L01682)	Sch 1 (items 5–8): 1 Jan 2019 (s 2(1) item 2)	—
Treasury Laws Amendment (AFCA Cooperation) Regulations 2019	5 Apr 2019 (F2019L00537)	Sch 1 (items 12–14): 6 Apr 2019 (s 2(1) item 1)	—
Treasury Laws Amendment (Protecting Your Superannuation Package) Regulations 2019	5 Apr 2019 (F2019L00539)	Sch 1 (items 30, 31, 34): 6 Apr 2019 (s 2(1) item 1)	—
Treasury Laws Amendment (Deferring Extension of SuperStream to Self Managed Superannuation Funds) Regulations 2019	9 Aug 2019 (F2019L01042)	10 Aug 2019 (s 2(1) item 1)	—
Superannuation (Unclaimed Money and Lost Members) and Other Laws (Repeal and Consequential Amendments) Regulations 2019	16 Dec 2019 (F2019L01618)	Sch 1 (item 3): 17 Dec 2019 (s 2(1) item 1)	—
Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019	17 Dec 2019 (F2019L01641)	Sch 5 (items 9, 11): 18 Dec 2019 (s 2(1) item 7)	—
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations 2020	16 Apr 2020 (F2020L00431)	Sch 1 (items 5–9): 17 Apr 2020 (s 2(1) item 1)	—
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations (No. 2) 2020	30 Apr 2020 (F2020L00532)	Sch 1 (item 2): 1 May 2020 (s 2(1) item 1)	—
Superannuation Legislation Amendment (2020 Measures No. 1) Regulations 2020	29 May 2020 (F2020L00645)	Sch 1 (items 6–10): 30 May 2020 (s 2(1) item 1)	—
Treasury Laws Amendment (Release of Superannuation on Compassionate Grounds) Regulations (No. 3) 2020	3 Sept 2020 (F2020L01133)	Sch 1 (item 2): 4 Sept 2020 (s 2(1) item 1)	—
Financial Sector Reform (Hayne Royal Commission Response) (Regulation of Superannuation) Regulations 2020	11 Dec 2020 (F2020L01586)	Sch 1 (item 7): 1 Jan 2021 (s 2(1) item 2)	—
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020	14 Dec 2020 (F2020L01610)	Sch 1 (items 66–69): 15 Dec 2020 (s 2(1) item 2)	—
Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2021	4 Mar 2021 (F2021L00199)	Sch 1 (items 3–10): 1 Apr 2021 (s 2(1) item 1)	—
Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021	1 Apr 2021 (F2021L00412)	Sch 1 (items 24–57): 2 Apr 2021 (s 2(1) item 1)	—
Superannuation Legislation Amendment (Superannuation Drawdown) Regulations 2021	24 June 2021 (F2021L00833)	Sch 1 (items 5–8): 25 June 2021 (s 2(1) item 1)	—
Treasury Laws Amendment (Self Managed Superannuation Funds) Regulations 2021	25 June 2021 (F2021L00853)	1 July 2021 (s 2(1) item 1)	—
Superannuation Industry (Supervision) Amendment (Your Future, Your Super—Improving Accountability and Member Outcomes) Regulations 2021	5 Aug 2021 (F2021L01076)	6 Aug 2021 (s 2(1) items 1–3)	—
Treasury Laws Amendment (Your Future, Your Super—Addressing Underperformance in Superannuation) Regulations 2021	5 Aug 2021 (F2021L01077)	6 Aug 2021 (s 2(1) item 1)	—
Federal Circuit and Family Court of Australia Legislation (Consequential Amendments and Other Measures) Regulations 2021	30 Aug 2021 (F2021L01204)	Sch 2 (item 104): 1 Sept 2021 (s 2(1) item 1)	—
Treasury Laws Amendment (KiwiSaver Scheme) Regulations 2021	26 Nov 2021 (F2021L01616)	Sch 1 (items 4–7): 11 Dec 2021 (s 2(1) item 2)	—
Treasury Laws Amendment (Greater Transparency of Proxy Advice) Regulations 2021	17 Dec 2021 (F2021L01801)	Sch 1 (items 6–8): 18 Dec 2021 (s 2(1) item 1) Note: disallowed by the Senate at 11.59 am on 10 Feb 2022	—
Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021	23 Dec 2021 (F2021L01893)	Sch 1 (items 174–196): awaiting commencement (s 2(1) item 1)	—
Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022	3 Mar 2022 (F2022L00241)	Sch 1 (items 12–26): 1 Apr 2022 (s 2(1) item 1)	—
Superannuation Legislation Amendment (Superannuation Drawdown) Regulations 2022	1 Apr 2022 (F2022L00498)	Sch 1 (items 5–8): 2 Apr 2022 (s 2(1) item 1)	—
Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022	4 Apr 2022 (F2022L00511)	Sch 1 (items 6–20): 5 Apr 2022 (s 2(1) item 1)	—

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Taxation Laws Amendment Act (No. 2) 1995	169, 1995	16 Dec 1995	Sch 7: 16 Dec 1995 (s 2(1))	Sch 7 (item 3)
Tax Laws Amendment (2012 Measures No. 6) Act 2013	84, 2013	28 June 2013	Sch 8 (items 8–16): 1 July 2007 (s 2(1) item 3)	—
Coronavirus Economic Response Package Omnibus Act 2020	22, 2020	24 Mar 2020	Sch 10 (items 5–8) and Sch 13 (items 8–12): 25 Mar 2020 (s 2(1) items 6, 8)	—

Endnote 4—Amendment history

Provision affected	How affected
Part 1
r. 1.01...................	rs. 1998 No. 312
r 1.02...................	rep LA s 48D
r 1.03...................	am No 189, 1994; No 64, 1995; No 159, 1995; No 384, 1995; No 344, 1996; No 117, 1997; No 293, 1997; No 309, 1997; No 83, 1998; No 193, 1998; No 312, 1998; No 14, 1999; No 239, 1999; No 280, 2000; No 353, 2001; No 150, 2002; No 353, 2002; No 251, 2003; No 12, 2004; No 148, 2004; No 153, 2004; No 249, 2004; No 218, 2005; No 334, 2005; No 74, 2007; No 343, 2007; No 171, 2008; No 71, 2009; No 330, 2012; No 86, 2013; No 155, 2013; No 127, 2014; No 91, 2015; F2017L00321; F2017L00704; F2018L00515; F2019L00537; F2019L01641; F2021L01893
r 1.03A..................	ad. 1995 No. 64
	am No 159, 1995; No 117, 1997; No 14, 1999; No 239, 1999; No 317, 1999; No 200, 2002; No 74, 2007; No 316, 2012; F2016L00156; F2019L01618
r. 1.03AA................	ad. 2001 No. 353
	am. 2002 No. 353; 2003 No. 251
r. 1.03AAA...............	ad. No. 155, 2013
r. 1.03AB................	ad. 2002 No. 353
r. 1.03B..................	ad. 2003 No. 251
	rep. No. 86, 2013
r. 1.03C..................	ad. No. 26, 2013
r 1.04...................	am No 432, 1994; No 240, 1995; No 430, 1995; No 122, 1996; No 344, 1996; No 117, 1997; No 83, 1998; No 193, 1998; No 239, 1999; No 185, 2000; No 280, 2000; No 352, 2001; No 74, 2007; No 343, 2007; No 146, 2011; No 330, 2012; No 155, 2013; F2016L00710; F2021L01077; F2021L01893
r 1.04A..................	rep F2020L01586
r. 1.04AAAA..............	ad. 2005 No. 261
r. 1.04AAA...............	ad. 2001 No. 353
	am. 2002 No. 353; 2004 Nos. 113 and 153; 2005 No. 332
r. 1.04A..................	ad. 1999 No. 239
r. 1.04AA................	ad. 1999 No. 356
	am. 2000 No. 119
Part 1A
Part 1A..................	ad. 1994 No. 189
Division 1A.1
r. 1.05A..................	ad. 2009 No. 106
r 1.05...................	ad No 189, 1994
	am No 309, 1997; No 193, 1998; No 312, 1998; No 150, 2002; No 171, 2003; No 148, 2004; No 249, 2004; No 404, 2004; No 332, 2005; No 333, 2005; No 74, 2007; No 105, 2007; No 204, 2007; No 282, 2008; No 106, 2009; No 4, 2010; No 278, 2013; No 156, 2015; F2017L00321; F2017L00704; F2022L00511
	ed C135
r 1.06...................	ad No 189, 1994
	am No 309, 1997; No 193, 1998; No 312, 1998; No 239, 1999; No 353, 2001; No 150, 2002; No 353, 2002; No 171, 2003; No 148, 2004; No 249, 2004; No 404, 2004; No 333, 2005; No 74, 2007; No 105, 2007; No 204, 2007; No 282, 2008; No 106, 2009; No 278, 2013; No 156, 2015
	ed C102
	am F2017L00321; F2017L00704; F2022L00511
	ed C135
r 1.06A..................	ad F2017L00704
r 1.06B..................	ad F2017L00704
r. 1.07...................	ad. 1994 No. 189
r 1.07A..................	ad No 171, 2003
	am No 404, 2004; No 333, 2005; No 74, 2007; No 105, 2007; No 106, 2009; F2017L00321
r. 1.07B..................	ad. 2003 No. 171
	am. 2007 No. 74; 2010 No. 4; F2022L00511
r 1.07C..................	ad No 148, 2004
	am No 404, 2004; No 74, 2007; No 106, 2009; No 4, 2010; F2017L00321; F2022L00511
r 1.07D..................	ad No 74, 2007
	am No 106, 2009; F2017L00321
Division 1A.2
r. 1.08...................	ad. 1994 No. 189
	am. 1997 No. 309; 1998 No. 193; 1999 No. 239; 2002 No. 353; 2007 No. 74; F2022L00511
Part 2
Part 2 heading.............	rs. 2002 No. 21
Division 2.1
r 2.01...................	am No 117, 1997; No 309, 1997; No 193, 1998; No 115, 1999; No 239, 1999; No 21, 2002; F2021L01076
r 2.03...................	am No 189, 1994; No 21, 2002; F2021L01076
r 2.04...................	am No 14, 1999; No 21, 2002; No 171, 2002; F2021L01076
r. 2.05...................	am. 1995 Nos. 64 and 384; 1997 No. 117; 1999 No. 14; 2001 No. 353
	rep. 2002 No. 21
	ad. 2002 No. 171
	am. 2002 No. 353
r 2.06, 2.07...............	rep. 2002 No. 21
Division 2.2
Division 2.2...............	rep No 21, 2002
	ad F2021L01076
r 2.08...................	rs No 159, 1995
	am No 177, 1997; No 83, 1998
	rep No 21, 2002
	ad F2021L01076
r 2.09...................	am No 159, 1995
	rep No 21, 2002
	ad F2021L01076
r 2.10...................	am No 159, 1995; No 117, 1997; No 239, 1999
	rep No 21, 2002
	ad F2021L01076
r 2.11...................	am No 159, 1995; No 239, 1999
	rep No 21, 2002
	ad F2021L01076
r. 2.11A..................	ad. 1995 No. 159
	am. 1997 No. 117; 1999 No. 14
	rep. 2002 No. 21
Division 2.3...............	rep. 2002 No. 21
r. 2.12...................	am. 1995 No. 159; 1997 No. 117; 1999 No. 14
	rep. 2002 No. 21
r. 2.13...................	am. 1995 No. 64
	rep. 2002 No. 21
r. 2.14...................	am. 1995 No. 64; 1999 No. 14
	rep. 2002 No. 21
r. 2.14A..................	ad. 1997 No. 117
	rep. 2002 No. 21
r. 2.15...................	rep. 2002 No. 21
r. 2.16...................	am. 1995 No. 159; 1997 No. 117; 1999 No. 239
	rep. 2002 No. 21
r. 2.16A..................	ad. 1997 No. 117
	rep. 2002 No. 21
Division 2.4
Subdivision 2.4.1
r. 2.17...................	am. 2002 Nos. 21 and 171
r. 2.18...................	am. 1995 No. 159; 1999 No. 239; 2002 No. 21
r. 2.19...................	am. 1998 No. 193
	rep. 2002 No. 21
r 2.20, 2.21...............	rep. 2002 No. 21
Subdivision 2.4.2...........	rep. 2002 No. 21
r. 2.22...................	am. 1997 No. 117
	rep. 2002 No. 21
r. 2.23...................	am. 1995 Nos. 158 and 159; 1997 No. 117; 1999 No. 239
	rep. 2002 No. 21
r. 2.24...................	am. 1997 Nos. 117 and 309; 1999 No. 239
	rep. 2002 No. 21
r 2.24A, 2.24B.............	ad. 1997 No. 117
	rep. 2002 No. 21
r. 2.24C..................	ad. 1999 No. 115
	rep. 2002 No. 21
r. 2.25...................	am. 1997 No. 309
	rep. 2002 No. 21
r. 2.26...................	rep. 2002 No. 21
r. 2.26A..................	ad. 1995 No. 64
	am. 1997 No. 309
	rep. 2002 No. 21
r. 2.26B..................	ad. 1995 No. 64
	am. 1995 No. 159
	rep. 2002 No. 21
Subdivision 2.4.3
Subdivision 2.4.3 heading......	rs. 2002 No. 21
r. 2.27...................	rep. 2002 No. 21
r. 2.28...................	am. 1997 No. 117
	rep. 2002 No. 21
r. 2.29...................	am. 1995 Nos. 158 and 293; 1997 No. 309; 1998 Nos. 83 and 193
	rs. 2002 No. 21
Division 2.5
Division 2.5...............	rep. 2002 No. 21
	ad. 2002 No. 171
r. 2.30...................	am. 1997 No. 309; 1999 No. 239
	rep. 2002 No. 21
	ad. 2002 No. 171
r. 2.31...................	rs. 1998 No. 108
	rep. 2002 No. 21
	ad. 2002 No. 171
r. 2.32...................	am. 1995 No. 159
	rep. 2002 No. 21
	ad. 2002 No. 171
r. 2.33...................	am. 1995 No. 158
	rep. 2002 No. 21
	ad. 2002 No. 171
	am. No. 155, 2013
r 2.34, 2.35...............	rep. 2002 No. 21
r. 2.36...................	am. 1995 No. 158; 1997 No. 117; 1998 No. 193; 1999 Nos. 14 and 239
	rep. 2002 No. 21
r. 2.36A..................	ad. 1995 No. 159
	am. 1997 No. 117; 1999 No. 14
	rep. 2002 No. 21
Division 2.5A
Division 2.5A..............	ad. 2001 No. 353
r. 2.36B..................	ad. 2001 No. 353
r 2.36C..................	ad. 2001 No. 353
	am No 353, 2002; F2018L00515; F2021L01893
r. 2.36D..................	ad. 2001 No. 353
	am. 2002 No. 353
r. 2.36E..................	ad. 2002 No. 353
	am. 2004 No. 153
Division 2.6
Division 2.6...............	rep. 2002 No. 21
	ad. No. 155, 2013
r. 2.37...................	rep. 2002 No. 21
	ad. No. 155, 2013
	ed C102
r 2.38...................	rep No 21, 2002
	ad No 155, 2013
	am F2021L01077; F2021L01801 (disallowed)
r. 2.39...................	rep. 2002 No. 21
r. 2.40...................	am. 1997 No. 117
	rep. 2002 No. 21
r. 2.41...................	am. 1998 No. 83; 1999 No. 239
	rep. 2002 No. 21
Division 2.6A heading........	am. 1998 No. 83
	rep. 2002 No. 21
Division 2.6A..............	ad. 1997 No. 117
	rep. 2002 No. 21
r. 2.41A..................	am. 1998 No. 83
	rep. 2002 No. 21
r. 2.41B..................	rs. 1998 No. 83
	rep. 2002 No. 21
Division 2.7...............	rep. 2002 No. 21
r. 2.42...................	am. 1995 Nos. 64 and 159
	rep. 2002 No. 21
r. 2.43...................	am. 1995 No. 158
	rep. 2002 No. 21
r. 2.44...................	rep. 2002 No. 21
r. 2.45...................	am. 1997 No. 117
	rep. 2002 No. 21
r. 2.46...................	am. 1995 No. 158; 1997 No. 117; 1999 No. 239
	rep. 2002 No. 21
r. 2.47...................	am. 1997 No. 309; 1999 No. 239
	rep. 2002 No. 21
r. 2.48...................	am. 1997 No. 117; 1999 No. 14
	rep. 2002 No. 21
r. 2.48A..................	ad. 1995 No. 64
	am. 1997 No. 309
	rep. 2002 No. 21
Division 2.7A..............	ad. 1995 No. 64
	rep. 2002 No. 21
r 2.48B, 2.48C.............	ad. 1995 No. 64
	rep. 2002 No. 21
Division 2.8...............	rep. 2002 No. 21
r 2.49–2.54...............	rep. 2002 No. 21
r. 2.55...................	am. 1998 No. 193
	rep. 2002 No. 21
r 2.56–2.63...............	rep. 2002 No. 21
r. 2.64...................	am. 1998 No. 193
	rep. 2002 No. 21
r 2.65–2.67...............	rep. 2002 No. 21
Part 3
r. 3.01...................	rs. 1994 No. 432
	am. 1995 No. 430
	rs. 1997 No. 293
	am. 2001 No. 353; 2002 Nos. 150 and 353; 2004 No. 153; 2005 No. 334
r. 3.02...................	am. 1997 No. 69
	rep. 2004 No. 113
r. 3.03...................	am. Act No. 169, 1995; No. 113, 2004
	rep. 2004 No. 113
r. 3.04A..................	ad. 1994 No. 432
r 3.05...................	am F2021L00853
r. 3.09A..................	ad. 1995 No. 159
	rs. 1999 No. 14
	rep. 2002 No. 21
r. 3.09B..................	ad. 1995 No. 159
	rep. 2002 No. 21
r. 3.10...................	am. 1994 No. 189; 1995 No. 158; 1998 No. 193; 2002 No. 21
r. 3.10A..................	ad. 1999 No. 14
	rep. 2002 No. 21
r. 3.11...................	rs. 2002 No. 21
r. 3.12...................	am. 1999 No. 115
	rep. 2002 No. 21
r. 3.13...................	ad. 1995 No. 159
	rep. 2002 No. 21
Part 3A
Part 3A..................	ad. 2004 No. 113
Division 3A.1
r 3A.01..................	ad No 113, 2004
	am F2021L00853
r 3A.02..................	ad No 113, 2004
	am F2021L00853
r. 3A.03..................	ad. 2004 No. 113
	am No. 335, 2005; No 155, 2013
r. 3A.03A................	ad. 2005 No. 335
Division 3A.2..............	rep. No. 155, 2013
r. 3A.04..................	ad. 2004 No. 113
	am. 2005 No. 335
	rep. No. 155, 2013
Division 3A.3
Division 3A.3..............	ad. 2004 No. 154
r. 3A.05..................	ad. 2004 No. 154
	am. 2005 No. 335
r. 3A.06..................	ad. 2004 No. 154
Division 3A.4..............	ad. 2008 No. 171
	rep No 91, 2015
r. 3A.07..................	ad. 2008 No. 171
	rep No 91, 2015
Part 3B
Part 3B..................	ad No 317, 2012
r 3B.01..................	ad No 317, 2012
	am F2018L01373
r 3B.02..................	ad No 317, 2012
	rs F2018L01373
r 3B.03..................	ad No. 317, 2012
	am F2018L01373
Part 4
Division 4.1
r 4.01A..................	ad F2021L01077
r. 4.01...................	am. 2002 No. 21
	rs. No. 155, 2013
r 4.02...................	am No. 146, 2011
	rs No. 155, 2013
r 4.02A..................	ad No 155, 2013
	am F2021L00853
r 4.02AA.................	ad No 155, 2013
	am F2021L00853
r 4.03...................	am No 189, 1994; No 239, 1999; F2021L00853
r. 4.04...................	am. 1994 No. 189; 1999 No. 239
r. 4.05...................	am. 1994 No. 189; 1999 No. 239
Division 4.1A..............	ad. 2004 No. 113
	rep. No. 155, 2013
r. 4.07A..................	ad. 2004 No. 113
	rep. No. 155, 2013
r. 4.07B..................	ad. 2004 No. 113
	rep. No. 155, 2013
Division 4.2
r 4.07C..................	ad No 26, 2013
	am F2017L00321
r. 4.07D..................	ad. No. 26, 2013
r. 4.07E..................	ad. No. 26, 2013
r. 4.08...................	am. 1998 No. 83
r 4.08A..................	ad No 37, 2001
	am F2021L00853
r. 4.09...................	am. 1994 No. 189; 1995 No. 384; 2012 No. 183; No. 155, 2013
r. 4.09A..................	ad. 2012 No. 183
r. 4.10...................	am. 1998 No. 193; 1999 No. 239
r. 4.10A..................	ad. 2004 No. 113
	am. 2004 No. 113
r. 4.11...................	am. 1998 No. 193
r. 4.11A..................	ad. 2004 No. 113
	am. 2004 No. 113
r. 4.12...................	ad. 1995 No. 142
	am. 1997 No. 117; 1998 No. 193; 1999 Nos. 14 and 239
r. 4.13...................	ad. 1995 No. 158
	am. 2001 No. 353
r. 4.14...................	ad. 2004 No. 113
	rep. No. 155, 2013
r. 4.15...................	ad. 2004 No. 113
	rep. No. 155, 2013
r. 4.16...................	ad. 2004 No. 113
	rep. No. 155, 2013
r. 4.17...................	ad. 2004 No. 113
	rep. No. 155, 2013
Part 4A..................	ad. 2002 No. 150
	rep. 2004 No. 148
r 4A.01–4A.04.............	ad. 2002 No. 150
	rep. 2004 No. 148
r. 4A.05..................	ad. 2002 No. 150
	am. 2002 No. 353
	rep. 2004 No. 148
r. 4A.06..................	ad. 2002 No. 150
	rep. 2004 No. 148
r. 4A.07..................	ad. 2002 No. 150
	rep. 2004 No. 148
Part 5
Part 5 heading.............	rs. 1995 No. 64
Division 5.1
r. 5.01...................	am. 1994 No. 57; 1995 Nos. 159 and 384; 1997 Nos. 117 and 309; 1998 Nos. 83 and 193; 1999 No. 14; 2002 No. 200; 2004 Nos. 12 and 152; 2005 No. 218; 2007 No.74; 2008 No. 282
r. 5.01A..................	ad. 1994 No. 189
	am. 1997 No. 309
r 5.01B..................	ad No. 64, 1995
	am No. 86, 2013
r. 5.02...................	am. 1995 Nos. 47 and 64; 2001 No. 353; No. 86, 2013
r. 5.02A..................	ad. 1995 No. 159
	rep. No. 86, 2013
r. 5.02B..................	ad. 1997 No. 309
r. 5.02C..................	ad. 1997 No. 309
r. 5.03...................	am. 1994 No. 189; 1995 No. 64; 1998 No. 175; No. 86, 2013
Division 5.2
r 5.04...................	am No 353, 2001; No 12, 2004; No 84, 2004; No 105, 2007; F2021L00199
r. 5.06...................	am. 1997 No. 117; 2005 No. 334
r. 5.06A..................	ad. 1997 No. 117
r. 5.06B..................	ad. 2001 No. 353
Division 5.3
r. 5.08...................	am. 2004 No. 84; 2005 No. 334; 2011 No. 146
Division 5.4...............	ad. 1995 No. 47
	rep. 1999 No. 14
r. 5.09...................	ad. 1995 No. 47
	am. 1995 No. 159
	rep. 1999 No. 14
r. 5.10...................	ad. 1995 No. 47
	rep. 1999 No. 14
r. 5.11...................	ad. 1995 No. 64
	rep. 1999 No. 14
Division 5.5...............	ad. 1995 No. 64
	rep No 86, 2013
r. 5.12...................	ad. 1995 No. 64
	am. 2002 No. 21
	rep. No. 86, 2013
r. 5.13...................	ad. 1995 No. 64
	rs. 1995 No. 159
	rep. No. 86, 2013
r. 5.14...................	ad. 1995 No. 64
	am. 1995 Nos. 159 and 384
	rep. No. 86, 2013
r. 5.15...................	ad. 1995 No. 64
	am. 2002 No. 21
	rep. No. 86, 2013
r. 5.15A..................	ad. 1995 No. 159
	rep. 2002 No. 200
r. 5.15B..................	ad. 1995 No. 159
	rep. No. 86, 2013
r. 5.15C..................	ad. 1995 No. 384
	rep. No. 86, 2013
r. 5.15D..................	ad. 1995 No. 384
	rep. No. 86, 2013
r. 5.16...................	ad. 1995 No. 64
	am. 1999 No. 115
	rep. No. 86, 2013
r. 5.17...................	ad. 1995 No. 64
	am. 1995 Nos. 159 and 384; 1997 No. 117; 1998 No. 193; 1999 No. 317; 2002 Nos. 21 and 200
	rep. No. 86, 2013
r. 5.18...................	ad. 1995 No. 64
	am. 1995 No. 159
	rep. No. 86, 2013
Division 5.6...............	ad. 1995 No. 159
	rep. No. 86, 2013
r. 5.19...................	ad. 1995 No. 159
	rep. No. 86, 2013
r. 5.20...................	ad. 1995 No. 159
	rep. No. 86, 2013
r. 5.21...................	ad. 1995 No. 159
	am. 2002 No. 21
	rep. No. 86, 2013
r. 5.22...................	ad. 1995 No. 159
	am. 2002 No. 200
	rep. No. 86, 2013
r. 5.23...................	ad. 1995 No. 159
	rep. No. 86, 2013
r. 5.24...................	ad. 1995 No. 159
	rep. No. 86, 2013
Part 6
Division 6.1
Subdivision 6.1.1
r 6.01...................	am No 189, 1994; No 64, 1995; No 57, 1996; No 344, 1996; No 117, 1997; No 152, 1997; No 293, 1997; No 343, 1997; No 83, 1998; No 175, 1998; No 177, 1998; No 91, 2002; No 200, 2002; No 42,2003; No 56, 2005; No 334, 2005; No 74, 2007; No 9, 2008; No 282, 2008; No 15, 2009; No 187, 2010; No 26, 2013; No 278, 2013; No 79, 2015; F2017L00704; Act No 22, 2020; F2020L00431
	ed C129
r 6.01AA.................	ad No 278, 2013
	am No 79, 2015; F2017L00321
r 6.01AB.................	ad No 278, 2013
	am No 79, 2015; F2017L00321
r 6.01A..................	ad No 9, 2008
	am No 110, 2015; F2021L00199
r 6.01B..................	ad No 282, 2008
	am No 15, 2009; No 203, 2012; No 278, 2013; No 79, 2015
	ed C102
	am F2017L00321; F2020L00431
Subdivision 6.1.2
r. 6.02...................	am. 1995 No. 159; 1997 Nos. 117, 152 and 153
	rs. 1998 No. 175
r. 6.03...................	am. 1998 No. 175
r. 6.04...................	am. 1996 Nos. 57 and 344
	rep. 1998 No. 175
r. 6.04A..................	ad. 1997 No. 117
	rep. 1998 No. 175
r. 6.06...................	am. 1994 No. 189; 1998 No. 175
Subdivision 6.1.3
r. 6.07...................	am. 1997 No. 117
	rs. 1998 No. 175
	am. 1999 No. 14
r. 6.08...................	am. 1994 No. 189; 1997 No. 117
	rs. 1998 No. 175
	am. 1999 No. 14; 2007 No. 74
r. 6.09...................	am. 1996 Nos. 57 and 344; 1997 No. 117
	rs. 1998 No. 175
r. 6.09A..................	ad. 1997 No. 117
	rep. 1998 No. 175
Subdivision 6.1.4
r. 6.10...................	am. 1994 No. 189; 1997 Nos. 117 and 293; 1998 No. 175; 2004 No. 148; 2007 No. 74
r. 6.11...................	am. 1994 No. 189; 1997 Nos. 117 and 293; 1998 No. 175; 2004 No. 148; 2007 No. 74
r. 6.13...................	rs. 1994 No. 189
Subdivision 6.1.5
r. 6.14...................	am. 1998 No. 175
r. 6.15...................	rs. 2005 No. 334
r. 6.15A..................	ad. 1998 No. 83
	am. 2000 No. 281; 2005 No. 333; 2007 No. 204
r. 6.16...................	am. 1997 No. 117; 1998 Nos. 83 and 175
r. 6.16A..................	ad. 1998 No. 175
Division 6.2
r. 6.17...................	am. 1995 No. 159; 2001 No. 353; 2002 No. 21; 2003 No. 251; 2004 No. 153; 2005 Nos. 332 and 334; 2011 No. 146
r. 6.17A..................	ad. 1999 No. 115
	am. 2001 No. 353; 2004 No. 153
r 6.17AA.................	ad No 353, 2002
	am F2021L01893
r. 6.17B..................	ad. 1999 No. 115
r. 6.17C..................	ad. 2007 No. 74
r 6.17D..................	ad Act No 22, 2020
Division 6.3
Subdivision 6.3.1
r 6.18...................	am No 175, 1998; No 74, 2007; No 282, 2008
r 6.19...................	am No 175, 1998; No 74, 2007; No 282, 2008
r 6.19A..................	ad 1997 No 152
	am 1997 No 309; 1998 No 193; 1999 No 239; F2018L00676
r 6.19B..................	ad Act No 22, 2020
	am F2020L00431; F2020L00532; F2020L01133; F2020L01610
r. 6.20...................	am. 1994 No. 189; 2007 No. 74
r 6.20A..................	ad No 91, 2002
	am No 42, 2003; No 251, 2003; No 74, 2007; No 282, 2008; No 15, 2009; F2017L00321
r 6.20B..................	ad No 91, 2002
	am No 42, 2003; No 251, 2003; No 74, 2007; No 282, 2008; No 15, 2009; F2017L00321
r 6.20C..................	ad No 282, 2008
	am No 15, 2009; F2021L00412
r 6.21...................	am No 189, 1994; No 117, 1997; No 83, 1998; No 175, 1998; No 14, 1999; No 150, 2002; No 148, 2004; No 349, 2004; No 74, 2007; F2017L00321
r 6.22...................	am No 189, 1994; No 117, 1997; No 353, 2001; No 74, 2007; No 282, 2008; No 15, 2009; No 146, 2011; No 203, 2012; No 278, 2013; F2017L00321
r. 6.22A..................	ad. 1994 No. 189
r. 6.22B..................	ad. 1997 No. 117
	am. 1998 No. 193; 1999 No. 239
Subdivision 6.3.2
r. 6.23...................	am. 1998 No. 175; 2008 No. 282
r 6.24A..................	ad No 91, 2002
	am No 42, 2003; No 74, 2007; No 282, 2008; No 15, 2009; F2017L00321
r 6.24B..................	ad No 282, 2008
	am No 15, 2009; F2021L00412
r. 6.25...................	am. 1994 No. 189; 1997 No. 117; 1998 No. 83; 1999 No. 14; 2007 No. 74
r 6.26...................	am No 353, 2001; No 74, 2007; No 282, 2008; No 15, 2009; No 203, 2012; No 278, 2013; F2017L00321
r 6.27...................	rs No 74, 2007
	am No 282, 2008; No 203, 2012; No 278, 2013; F2017L00321
r. 6.27A..................	ad. 1994 No. 189
Division 6.4
Division 6.4 heading.........	am 1995 No. 159
	rs. 2003 No. 251
r. 6.27B..................	ad. 1997 No. 117
	am. 1998 No. 193; 1999 No. 239
r. 6.28...................	rs. 1995 No. 142
	am. 1997 No. 117; 1999 No. 14; 2002 No. 21; 2004 No. 113
r 6.29...................	rs No 142, 1995
	am No 159, 1995; No 117, 1997; No 14, 1999; No 21, 2002; No 113, 2004; No 26, 2013; F2016L00710; F2021L00412
Division 6.4A..............	ad. 1995 No. 159
	rep. 1999 No. 14
r 6.29A, 6.29B.............	ad. 1995 No. 159
	rep. 1999 No. 14
Division 6.5
Division 6.5...............	rs. 2003 No. 251
r 6.30...................	am No 189, 1994; No 64, 1995
	rs No 251, 2003
	am No 153, 2004; No 142, 2005; No 14, 2013; F2018L01373
r. 6.31...................	ad. 2003 No. 251
	am. 2007 No. 74; No. 14, 2013
r. 6.32...................	ad. 2003 No. 251
	rs. No. 317, 2012
r 6.33...................	ad No 251, 2003
	am No 74, 2007
	rs No 14, 2013; No 317, 2012
	am F2018L01373
r. 6.33A..................	ad. No. 14, 2013
	rs. No. 317, 2012
	am. No. 61, 2013
r. 6.33B..................	ad. No. 317, 2012
r 6.33C..................	ad No 317, 2012
	am F2018L01373
r 6.33D..................	ad No 317, 2012
	am No 61, 2013; F2018L01373
r 6.33E..................	ad No. 317, 2012
	am No 61, 2013; No 127, 2014; F2018L01373
r 6.34...................	ad No 251, 2003
	rs No. 74, 2007; No 14, 2013; No 317, 2012
	am No 61, 2013; F2018L01373
r. 6.34A..................	ad. No. 317, 2012
	am No 127, 2014
r. 6.34B..................	ad. No. 317, 2012
r. 6.34C..................	ad. No. 317, 2012
r. 6.34D..................	ad. No. 317, 2012
	am. No. 61, 2013
r 6.35...................	ad 2003 No 251
	am No 14, 2013; F2019L00539
r. 6.36...................	ad. 2003 No. 251
r. 6.37...................	ad. 2003 No. 251
r. 6.38...................	ad. 2003 No. 251
Division 6.6
Division 6.6...............	ad. 2003 No. 251
r. 6.39...................	ad. 2003 No. 251
Division 6.7
Division 6.7...............	ad. 2005 No. 334
r. 6.40...................	ad. 2005 No. 334
	am. 2006 No. 189; 2007 No. 74
	ed C121; C122
r. 6.41...................	ad. 2005 No. 334
	am. 2006 No. 189; 2007 Nos. 74 and 204
r. 6.42...................	ad. 2005 No. 334
	am. 2006 No. 189; 2007 No. 74
r 6.43...................	ad No 334, 2005
	am F2021L01893
r 6.44...................	ad No 334, 2005
	am No 189, 2006; No 74, 2007; F2021L01893
r. 6.45...................	ad. 2005 No. 334
	am. 2006 No. 189; 2007 No. 74; No. 14, 2013
r. 6.46...................	ad. 2005 No. 334
Division 6.8
Division 6.8...............	ad. 2011 No. 278
r. 6.47...................	ad. 2011 No. 278
r. 6.48...................	ad. 2011 No. 278
r. 6.49...................	ad. 2011 No. 278
r. 6.50...................	ad. 2011 No. 278
Part 6A
Part 6A..................	ad. No. 14, 2013
r. 6A.01..................	ad. No. 14, 2013
r. 6A.02..................	ad. No. 14, 2013
r. 6A.03..................	ad. No. 14, 2013
	am. No. 317, 2012
Part 7
Division 7.1
Division 7.1 heading.........	ad. 2004 No. 84
r. 7.01...................	am. 2002 No. 150; 2004 Nos. 84 and 148; 2007 No. 74; F2022L00241
r. 7.02...................	rs. 1997 No. 117
	am. 2004 No. 84
r. 7.03...................	am. 2004 No. 84
r. 7.03A..................	ad. 2004 No. 113
	am. 2004 No. 113
r 7.04...................	am No 432, 1994; No 117, 1997; No 293, 1997; No 353, 2001; No 150, 2002; No 12, 2004; No 148, 2004; No 74, 2007
	rs No 74, 2007
	am No 204, 2007; No 171, 2008; No 91, 2015; F2016L00518; F2017L00321; F2018L00210; F2018L01682; F2020L00645; F2022L00241
r. 7.04A..................	ad. 2007 No. 204
r 7.05...................	am No 432, 1994; No 117, 1997; No 293, 1997; No 150, 2002; No 12, 2004; No 148, 2004
	rs No 74, 2007
	am F2022L00241
Division 7.2
Division 7.2 heading.........	rs. No. 317, 2012
Division 7.2...............	ad. 2004 No. 84
r. 7.06...................	ad. 2004 No. 84
	am. 2007 No. 105
	rep. No. 317, 2012
Subdivision 7.2.1
Subdivision 7.2.1...........	ad. No. 317, 2012
r. 7.07...................	ad. 2004 No. 84
	am. 2007 No. 105
	rs. No. 317, 2012
r. 7.07AA................	ad. No. 317, 2012
r. 7.07A..................	ad. No. 317, 2012
r. 7.07B..................	ad. No. 317, 2012
r. 7.07C..................	ad. No. 317, 2012
r. 7.07D..................	ad. No. 317, 2012
r. 7.07E..................	ad. No. 317, 2012
	am No 127, 2014
r 7.07EA.................	ad No 211, 2014
r. 7.07F..................	ad. No. 317, 2012
	am. No. 61, 2013
	rs No 211, 2014
r. 7.07G..................	ad. No. 317, 2012
	am. No. 61, 2013
r 7.07H..................	ad No 317, 2012
	am F2021L00199
Subdivision 7.2.2
Subdivision 7.2.2...........	ad. No. 317, 2012
r. 7.07J..................	ad. No. 317, 2012
r 7.08...................	ad No 84, 2004
	rs No 105, 2007; No 317, 2012
	am F2021L00199
Division 7.3
r 7.09...................	ad No 105, 2007
	rs F2021L00199
r 7.10...................	ad No 105, 2007
	am F2021L00199
r 7.11...................	ad No 105, 2007
	rs F2021L00199
Part 7A
Part 7A..................	ad. 2001 No. 353
Division 7A.1
r 7A.01..................	ad No 353, 2001
	am F2021L01893
r. 7A.01A................	ad. 2004 No. 153
r. 7A.02..................	ad. 2001 No. 353
r. 7A.03..................	ad. 2001 No. 353
	am. 2002 No. 353
Division 7A.1A
Division 7A.1A heading.......	rs. 2004 No. 153
r. 7A.03A................	ad. 2002 No. 353
	am. 2004 Nos. 148 and 153; Act No. 84, 2013; No 127, 2014
r 7A.03B.................	ad No 353, 2002
	am No 148, 2004; No 153, 2004; No 332, 2005; Act No 84, 2013; F2021L01893
r. 7A.03C................	ad. 2002 No. 353
r. 7A.03D................	ad. 2002 No. 353
r. 7A.03E.................	ad. 2002 No. 353
	am. 2004 No. 148
	rs. 2004 No. 153
	am. Act No. 84, 2013
r. 7A.03F.................	ad. 2002 No. 353
r 7A.03G.................	ad No 353, 2002
	am No 153, 2004; F2021L00412; F2021L00853
r 7A.03H.................	ad No 353, 2002
	am No 153, 2004; No 332, 2005; F2021L00412
r. 7A.03I.................	ad. 2002 No. 353
	am. 2004 No. 153
r. 7A.03J.................	ad. 2002 No. 353
	am. No. 14, 2013
r. 7A.03K................	ad. 2002 No. 353
	am. No. 14, 2013
Division 7A.2
r. 7A.04..................	ad. 2001 No. 353
	am. 2002 No. 353; 2004 Nos. 148 and 153; Act No. 84, 2013; No 127, 2014
r. 7A.05..................	ad. 2001 No. 353
r. 7A.06..................	ad. 2001 No. 353
r. 7A.07..................	ad. 2001 No. 353
	am. 2002 No. 353; 2004 Nos. 148 and 153; Act No. 84, 2013
r. 7A.08..................	ad. 2001 No. 353
r 7A.09..................	ad No 353, 2001
	am No 353, 2002; No 153, 2004; F2021L00412; F2021L00853
r 7A.10..................	ad No 353, 2001
	am No 153, 2004; F2021L00412
r 7A.11..................	ad No 353, 2001
	am No 353, 2002; No 148, 2004; No 153, 2004; F2021L00412; F2021L01893
r 7A.12..................	ad No 353, 2001
	am No 353, 2002; No 153, 2004; No 14, 2013; F2021L00412
r 7A.13..................	ad No 353, 2001
	am No 353, 2002; No 148, 2004; No 153, 2004; No 14, 2013; F2021L01893
Division 7A.3
r. 7A.14..................	ad. 2001 No. 353
	am. 2002 No. 353; 2004 No. 153; 2007 No. 74
r. 7A.15..................	ad. 2001 No. 353
	rep. 2004 No. 153
r 7A.16..................	ad No 353, 2001
	am No 353, 2002; No 148, 2004; No 153, 2004; No 14, 2013; Act No 84, 2013; F2021L00412
r 7A.17..................	ad No 353, 2001
	am No 353, 2002; No 148, 2004; No 153, 2004; Act No 84, 2013; F2021L00412; F2021L00853
r 7A.18..................	ad No 353, 2001
	am No 353, 2002; No 148, 2004; No 153, 2004; Act No 84, 2013; F2021L00412; F2021L00853
Division 7A.4
r. 7A.19..................	ad. 2002 No. 353
r. 7A.20..................	ad. 2002 No. 353
r. 7A.21..................	ad. 2002 No. 353
r. 7A.22..................	ad. 2002 No. 353
Part 8
r. 8.01...................	am. 1998 No. 108; 2007 No. 343
r. 8.01A..................	ad. 1996 No. 44
	am. 1999 No. 239
	rs. 2003 No. 170
	rep. 2007 No. 343
r. 8.02...................	am. 2007 No. 343
r. 8.02A..................	ad. 2007 No. 343
	rs. 2008 No. 134; No. 155, 2013
r. 8.02B..................	ad. 2012 No. 183
r. 8.03...................	rs. 1995 No. 430
	am. 1999 Nos. 31 and 239; 2001 No. 37; 2002 No. 200; 2007 No. 343; 2008 No. 134
	rs. No. 155, 2013
r. 8.04...................	ad. 2007 No. 343
	rep. No. 155, 2013
Part 9
Division 9.2
r. 9.02A..................	ad. 2001 No. 353
r. 9.03...................	am. No. 155, 2013
Division 9.2A
Division 9.2A..............	ad. 2004 No. 84
r. 9.04A..................	ad. 2004 No. 84
r. 9.04B..................	ad. 2004 No. 84
r. 9.04C..................	ad. 2004 No. 84
r. 9.04D..................	ad. 2004 No. 84
Division 9.2B
Division 9.2B..............	ad. 2004 No. 84
r. 9.04E..................	ad. 2004 No. 84
	am. 2004 No. 148; 2007 No. 74
r. 9.04F..................	ad. 2004 No. 84
r. 9.04G..................	ad. 2004 No. 84
r. 9.04H..................	ad. 2004 No. 84
r. 9.04I..................	ad. 2004 No. 84
	am. 2004 No. 155; 2005 No. 143
Division 9.3
r. 9.05...................	am. 2009 No. 295
r. 9.06...................	am. 2004 No. 113; No. 155, 2013
r. 9.08...................	am. No. 155, 2013
r. 9.09...................	am. 2004 No. 113; No. 155, 2013
r. 9.10...................	am. No. 155, 2013
r. 9.11...................	am. No. 155, 2013
r. 9.12...................	am. No. 155, 2013
r. 9.13...................	am. No. 155, 2013
r. 9.15...................	am. 2001 No. 353
r. 9.16...................	am. No. 155, 2013
r. 9.17...................	am. No. 155, 2013
r. 9.18...................	am. No. 155, 2013
r. 9.19...................	am. 1998 No. 193; 1999 No. 239; No. 155, 2013
Division 9.4
r. 9.23...................	am. 1998 No. 193; 1999 No. 239; No. 155, 2013
r. 9.24...................	am. 1998 No. 193; 1999 No. 239; No. 155, 2013
Division 9.5
Division 9.5 heading.........	rs. No. 155, 2013
r. 9.26...................	rs. No. 155, 2013
r. 9.27...................	am. 1994 No. 189; 2001 No. 353; No. 155, 2013
r. 9.28...................	rs. No. 155, 2013
r. 9.29...................	am. 2004 No. 113
	rs. No. 155, 2013
r. 9.29A..................	ad. No. 155, 2013
r. 9.30...................	rs. No. 155, 2013
r. 9.31...................	rs. No. 155, 2013
r. 9.32...................	rep. No. 155, 2013
r. 9.33...................	rep. No. 155, 2013
Division 9.6
r. 9.35...................	am. 2001 No. 353; No. 155, 2013
r. 9.36...................	am. 1994 No. 189
r. 9.38...................	am. No. 155, 2013
r. 9.39...................	am. No. 155, 2013
Division 9.7
r. 9.41...................	am. No. 155, 2013
r. 9.43...................	am. 1998 No. 193; 1999 No. 239
r. 9.44...................	am. 1998 No. 193; 1999 No. 239; No. 155, 2013
Part 9AA
Part 9AA heading (prev Part 9A heading)	renum ed C102
Part 9A (first occurring).......	ad. No. 26, 2013
r. 9.46...................	ad. No. 26, 2013
r. 9.46A..................	ad. No. 155, 2013
r. 9.47...................	ad. No. 155, 2013
r. 9.48...................	ad. No. 155, 2013
r. 9.49...................	ad. No. 26, 2013
r 9.50...................	ad F2019L00539
r 9.51...................	ad F2019L00539
Part 9AB
Part 9AB.................	ad F2021L01077
Division 9AB.1
r 9AB.1..................	ad F2021L01077
r 9AB.2..................	ad F2021L01077
r 9AB.3..................	ad F2021L01077
r 9AB.4..................	ad F2021L01077
r 9AB.5..................	ad F2021L01077
r 9AB.6..................	ad F2021L01077
r 9AB.7..................	ad F2021L01077
Division 9AB.2
r 9AB.8..................	ad F2021L01077
r 9AB.9..................	ad F2021L01077
r 9AB.10.................	ad F2021L01077
r 9AB.11.................	ad F2021L01077
r 9AB.12.................	ad F2021L01077
r 9AB.13.................	ad F2021L01077
r 9AB.14.................	ad F2021L01077
r 9AB.15.................	ad F2021L01077
r 9AB.16.................	ad F2021L01077
r 9AB.17.................	ad F2021L01077
r 9AB.18.................	ad F2021L01077
r 9AB.19.................	ad F2021L01077
r 9AB.20.................	ad F2021L01077
Division 9AB.3
r 9AB.21.................	ad F2021L01077
r 9AB.22.................	ad F2021L01077
r 9AB.23.................	ad F2021L01077
r 9AB.24.................	ad F2021L01077
r 9AB.25.................	ad F2021L01077
Part 9A
Part 9A (second occurring).....	ad 2012 No 330
r 9A.01..................	ad 2012 No 330
r 9A.02..................	ad 2012 No 330
r 9A.03..................	ad 2012 No 330
r 9A.04..................	ad 2012 No 330
r 9A.05..................	ad 2012 No 330
r 9A.06..................	ad 2012 No 330
	am F2020L01610
r 9A.07..................	ad 2012 No 330
	am F2018L00965
Part 10
Part 10 heading.............	rs. 1995 No. 159; No. 155, 2013
r. 10.01..................	rs. 1995 No. 159
	am. 1998 No. 193
	rs. No. 155, 2013
r. 10.02..................	rep. 1995 No. 64
	ad. 1995 No. 159
	rs. No. 155, 2013
r 10.03..................	rs No 159, 1995
	am No 353, 2001
	rs No 155, 2013
	rep F2021L00412
r. 10.04..................	rep. 1995 No. 159
r. 10.04A.................	ad. 1994 No. 432
	rep. 1995 No. 159
r. 10.05..................	rep. 1995 No. 64
r. 10.06..................	rs. 1995 No. 64
	am. 1995 No. 159; 1997 No. 117; 2004 No. 113; 2005 No. 218; No. 86, 2013
	rep. No. 155, 2013
r. 10.07..................	ad. 2004 No. 113
	am. 2004 No. 113; 2005 No. 218
	rep. No. 155, 2013
Part 11
Part 11 heading.............	am. 1998 No. 193
r. 11.01..................	am. 1998 No. 193
r. 11.02..................	am. 1998 Nos. 193 and 240; 1999 Nos. 31 and 239
	rep. 2003 No. 170
r. 11.02A.................	ad. 1999 No. 239
r. 11.03..................	am. 1998 No. 193; 1999 No. 239
r. 11.04..................	am. 1999 No. 239; 2007 No. 343
r. 11.05..................	am. 2007 No. 343
r. 11.06..................	am. 2007 No. 343
r. 11.06A.................	ad. 1999 No. 239
r. 11.07..................	am. 1998 No. 193; 1999 No. 239; 2007 Nos. 74 and 343
	rs. No. 155, 2013
r. 11.07AA................	ad. 2007 No. 74
	rs. No. 155, 2013
r. 11.07A.................	ad. 1999 No. 239
	am. 2007 Nos. 74 and 343
r. 11.08..................	rs. 1995 No. 64
	am. 1995 Nos. 159 and 384; 1998 No. 193
	rep. 1999 No. 317
	ad. No. 155, 2013
Part 11A
Part 11A.................	ad. 2004 No. 113
	rs. No. 155, 2013
r. 11A.01.................	ad. 2004 No. 113
	rs. No. 155, 2013
r. 11A.02.................	ad. 2004 No. 113
	am. 2007 No. 343
	rs. No. 155, 2013
r. 11A.03.................	ad. 2004 No. 113
	am. 2007 No. 343
	rs. No. 155, 2013
r. 11A.04.................	ad. 2004 No. 113
	am. 2007 No. 343
	rs. No. 155, 2013
r. 11A.05.................	ad. No. 155, 2013
r. 11A.06.................	ad. No. 155, 2013
Part 12
r. 12.01..................	am. 1994 No. 432; 1996 No. 344; 1998 No. 193; 2007 No. 74
r. 12.05..................	am. 1998 No. 193; No. 155, 2013
r. 12.06..................	am. 1998 No. 193; No. 155, 2013
r. 12.07..................	am. No. 155, 2013
r. 12.08..................	am. 1994 No. 432
	rs. 1995 No. 430
	am. 1998 No. 193
r. 12.10..................	am. 2007 No. 74
r. 12.11..................	am. 1994 No. 432; 1998 No. 193; 2007 No. 74; No. 155, 2013
r. 12.12..................	am. 1998 No. 193; 2007 No. 74
r. 12.13..................	am. 1998 No. 193; 2007 No. 74
r. 12.14..................	am. 1998 No. 193
r. 12.15..................	am. 1998 No. 193; 2007 No. 74; No. 155, 2013
rr. 12.16–12.18.............	rep. 1996 No. 344
r 12.19..................	am No 155, 2013 (md)
Part 12A
Part 12A.................	ad No 105, 2013
Division 1
r 12A.01.................	ad No 105, 2013
	am F2021L01616
r 12A.02.................	ad No 105, 2013
	am F2021L01616
r 12A.03.................	ad No 105, 2013
Division 2
r 12A.04.................	ad No 105, 2013
r 12A.05.................	ad No 105, 2013
r 12A.06.................	ad No 105, 2013
r 12A.07.................	ad No 105, 2013
r 12A.08.................	ad No 105, 2013
	am F2017L00321
Division 3
r 12A.09.................	ad No 105, 2013
r 12A.10.................	ad No 105, 2013
	am No 127, 2014
Division 4
r 12A.11.................	ad No 105, 2013
r 12A.12.................	ad No 105, 2013
Part 13
Division 13.1..............	rep. 2007 No. 343
Subdivision 13.1.1 heading.....	rs. 1994 No. 189
	rep. 2007 No. 343
r. 13.01..................	am. 1994 No. 189
	rep. 2007 No. 343
Subdivision 13.1.1A heading....	ad. 1994 No. 189
	rep. 2007 No. 343
Subdivision 13.1.2...........	rep. 1997 No. 117
r. 13.02..................	rep. 2007 No. 343
r. 13.03..................	rep. 2007 No. 343
r. 13.04..................	rep. 1997 No. 117
Subdivision 13.1.3...........	ad. 1994 No. 189
	rep. 2007 No. 343
r. 13.05..................	ad. 1994 No. 189
	rep. 2007 No. 343
Subdivision 13.1.4...........	ad. 1994 No. 189
	rep. 2007 No. 343
r. 13.06..................	ad. 1994 No. 189
	rep. 2007 No. 343
r. 13.07..................	ad. 1994 No. 189
	am. 2002 No. 21
	rep. 2007 No. 343
r. 13.08..................	ad. 1994 No. 189
	rep. 2007 No. 343
r. 13.09..................	ad. 1994 No. 189
	am. 1998 No. 193
	rep. 2007 No. 343
r. 13.10..................	ad. 1994 No. 189
	rep. 2007 No. 343
Division 13.1A
Division 13.1A.............	ad. 1999 No. 239
r. 13.10A.................	ad. 1999 No. 239
r. 13.10B.................	ad. 1999 No. 239
r. 13.10C.................	ad. 1999 No. 239
r. 13.10D.................	ad. 1999 No. 239
Division 13.2
r. 13.11..................	am. 1994 Nos. 189 and 432
r. 13.13..................	am. 1994 No. 189; 2001 No. 353; 2009 No. 295
r. 13.14..................	am. 1998 No. 83
r. 13.15A.................	ad. 1998 No. 83
	am. 2002 No. 21; 2004 No. 113; F2016L00724
r. 13.16..................	am. 1994 No. 189; 1995 No. 158; 1997 No. 221; 1998 No. 193; 1999 No. 239; 2001 No. 353; 2002 No. 353; 2004 No. 12; 2005 No. 332; 2008 No. 282; 2009 No. 15
r. 13.17..................	rs. 1994 No. 189
	am. 1994 No. 432; 1998 No. 193; 1999 No. 115; 2007 No. 343
r. 13.17A.................	ad. 1994 No. 189
	am. 1994 No. 432; 1998 No. 193; 1999 No. 115; 2002 No. 150; 2007 No. 343
r. 13.17AA................	ad. 1994 No. 432
	am. 1998 No. 193; 2007 No. 343
r 13.17B.................	ad No 189, 1994
	rep F2018L00515
r. 13.17C.................	ad. 1995 No. 159
r 13.17D.................	ad F2019L00537
Division 13.3
r. 13.18AA................	ad. 2011 No. 130
	(9) exp 1 July 2016 (r 13.18AA(10))
r 13.18A.................	ad No 34, 2005
	am F2021L01076
r. 13.19..................	am. Act No. 169, 1995
r. 13.19A.................	ad. 2008 No. 171
	rep No 91, 2015
r 13.22A, 13.22B...........	ad. 1997 No. 243
	rep. 1998 No. 193
r. 13.22C.................	ad. 1997 No. 243
	am. 1998 No. 76
	rep. 1998 No. 193
Division 13.3A
Division 13.3A.............	ad. 2000 No. 151
r. 13.22A.................	ad. 2000 No. 151
r. 13.22B.................	ad. 2000 No. 151
r 13.22C.................	ad No 151, 2000
	am F2021L00853
r 13.22D.................	ad No 151, 2000
	am F2021L00853
Division 13.4..............	rep LA s 48C
r 13.23..................	rep LA s 48C
Division 13.5
Division 13.5..............	ad. 1996 No. 344
r. 13.24..................	ad. 1996 No. 344
	am. 1998 No. 193
r. 13.25..................	ad. 1996 No. 344
	am. 1997 No. 117; 1998 No. 193
r. 13.26..................	ad. 1996 No. 344
	am. 1998 No. 193
Part 14
Part 14..................	ad. 2012 No. 330
Division 14.1
r. 14.01..................	ad. 2012 No. 330
r. 14.02..................	ad. 2012 No. 330
Division 14.2
Division 14.2..............	ad. No. 14, 2013
r. 14.03..................	ad. No. 14, 2013
Division 14.3
Division 14.3..............	ad No 278, 2013
r 14.04..................	ad No 278, 2013
Division 14.4
Division 14.4..............	ad No 127, 2014
r 14.05..................	ad No 127, 2014
Division 14.5
Division 14.5..............	ad No 211, 2014
r 14.06..................	ad No 211, 2014
Division 14.6
Division 14.6..............	ad No 79, 2015
r 14.07..................	ad No 79, 2015
Division 14.7
Division 14.7..............	ad F2016L00156
r 14.08..................	ad F2016L00156
Division 14.8
Division 14.8..............	ad F2016L00518
r 14.09..................	ad F2016L00518
Division 14.9
Division 14.9..............	ad F2016L00710
r 14.10..................	ad F2016L00710
Division 14.11
Division 14.11.............	ad F2016L00724
r 14.12..................	ad F2016L00724
Division 14.13
Division 14.13.............	ad F2017L00321
r 14.13..................	ad F2017L00321
Division 14.14
Division 14.14.............	ad F2017L00704
r 14.14..................	ad F2017L00704
Division 14.15
Division 14.15.............	ad F2018L00515
r 14.15..................	ad F2018L00515
r 14.16..................	ad F2018L00515
Division 14.16
Division 14.16.............	ad F2018L00676
r 14.16..................	ad F2018L00676
	ed C107; C110
Division 14.17
Division 14.17.............	ad F2018L01373
r 14.17..................	ad F2018L01373
	am F2019L01042
Division 14.18
Division 14.18.............	ad F2018L01682
r 14.18..................	ad F2018L01682
Division 14.19
Division 14.19.............	ad F2019L00539
r 14.19..................	ad F2019L00539
Division 14.20
Division 14.20.............	ad F2019L00537
r 14.20..................	ad F2019L00537
Division 14.21
Division 14.21.............	ad F2019L01641
r 14.21..................	ad F2019L01641
Division 14.22
Division 14.22.............	ad F2020L00645
r 14.22..................	ad F2020L00645
Division 14.23
Division 14.23.............	ad F2021L00412
r 14.23..................	ad F2021L00412
Division 14.25
Division 14.25.............	ad F2020L01610
r 14.26..................	ad F2020L01610
Division 14.26
Division 14.26.............	ad F2021L00199
r 14.27..................	ad F2021L00199
Division 14.27
Division 14.27.............	ad F2021L01077
r 14.28..................	ad F2021L01077
Division 14.29
Division 14.29.............	ad F2021L01076
r 14.30..................	ad F2021L01076
r 14.31..................	ad F2021L01076
Division 14.30
Division 14.30.............	ad F2022L00241
r 14.32..................	ad F2022L00241
Division 14.31.............	ad F2021L01801 (disallowed)
r 14.33..................	ad F2021L01801 (disallowed)
Schedule 1AAA
Schedule 1AAA............	ad. 1995 No. 430
	am. 2007 No. 74; 2009 No. 389; 2012 No. 330; No. 152, 2013
Schedule 1AA
Schedule 1AA.............	ad. 1995 No. 240
	am. 1996 No. 122; 1998 No. 83; 2002 No. 150; 2007 Nos. 105 and 331; 2009 No. 295; 2011 No. 146; No 278, 2013; F2016L00710; F2021L01204
Schedule 1A
Schedule 1A heading.........	rs. No 333, 2005
Schedule 1A..............	ad No 189, 1994
	am No 171, 2003; No 333, 2005; No 46, 2009; No 106, 2009; No 237, 2010; No 83; 2011; No 2, 2012; Act No 22, 2020; F2021L00833; F2022L00498
Schedule 1AAB
Schedule 1AAB............	ad No 333, 2005
	am No 46, 2009; No 106, 2009; No 237, 2010; No 83, 2011; No 2, 2012; Act No 22, 2020; F2021L00833; F2022L00498
Schedule 1B
Schedule 1B...............	ad. 1994 No. 189
	am. 1995 No. 158; 1998 No. 193; 1999 No. 239
	ed C102
Schedule 1
Schedule 1 heading..........	rs No 74, 2007; No 9, 2008
Schedule 1................	am No 189, 1994; No 152, 1997; No 153, 1997; No 343, 1997; No 415, 1997; No 193, 1998; No 239, 1999; No 91, 2002; No 56, 2005; No 74, 2007; No 9, 2008; No 282, 2008; No 15, 2009; No 203, 2012; No 105, 2013; No 278, 2013; No 79, 2015; F2017L00321; F2017L00704; F2018L00676; Act No 22, 2020; F2021L00412
Schedule 1A..............	ad No 91, 2002
	renum No 200, 2002
Schedule 1AB (prev Schedule 1A)	am No 334, 2005 rep No 282, 2008
Schedule 2
Schedule 2 heading..........	am. 1995 No. 159
Schedule 2................	am. 1994 No. 189; 1997 No. 293; 2005 No. 218
	ed C102
Schedule 2A heading.........	rs No 14, 2013; No 317, 2012
	rep F2018L01373
Schedule 2A..............	ad No 74, 2007
	rs No 317, 2012
	rep F2018L01373
Schedule 2B...............	ad No 317, 2012
	rep F2018L01373
Schedule 2A
Schedule 2A..............	ad F2021L01077
Schedule 3
Schedule 3................	am. 1998 No. 193; 1999 No. 239
Schedule 4
Schedule 4................	ad. 2002 No. 21
	am. 2011 No. 193
	rs F2016L00724
	am F2016L01657
Schedule 5................	ad. 2004 No. 113
	rep. 2004 No. 113
Schedule 6
Schedule 6................	ad No 148, 2004
	am No 333, 2005; No 46, 2009; No 106, 2009; No 237, 2010; No 83, 2011; No 2, 2012; Act No 22, 2020; F2021L00833; F2022L00498
Schedule 7
Schedule 7................	ad No 74, 2007
	am No 46, 2009; No 106, 2009; No 237, 2010; No 83, 2011; No 2, 2012; Act No 22, 2020; F2021L00833; F2022L00498

Endnote 5—Editorial changes

In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003.

Subparagraph 1.05(9)(e)(ii)

Kind of editorial change

Give effect to the misdescribed amendment as intended

Details of editorial change

Schedule 1 item 6 of the Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022 instructs to omit “and” and substitute “or” in subparagraph 1.05(9)(e)(ii).

The word “and” appears twice in subparagraph 1.05(9)(e)(ii).

This compilation was editorially changed to omit “and” (second occurring) and substitute “or” in subparagraph 1.05(9)(e)(ii) to give effect to the misdescribed amendment as intended.

Subparagraph 1.05(9)(h)(ix)

Kind of editorial change

Give effect to the misdescribed amendment as intended

Details of editorial change

Schedule 1 item 8 of the Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022 instructs to omit “and” from subparagraph 1.05(9)(h)(ix).

The word “and” appears twice in subparagraph 1.05(9)(h)(ix).

This compilation was editorially changed to omit “and” (second occurring) from subparagraph 1.05(9)(h)(ix) to give effect to the misdescribed amendment as intended.

Subparagraph 1.05(10)(d)(viii)

Kind of editorial change

Give effect to the misdescribed amendment as intended

Details of editorial change

Schedule 1 item 10 of the Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022 instructs to omit “and” from subparagraph 1.05(10)(d)(viii).

The word “and” appears twice in subparagraph 1.05(10)(d)(viii).

This compilation was editorially changed to omit “and” (second occurring) from subparagraph 1.05(10)(d)(viii) to give effect to the misdescribed amendment as intended.

Subparagraph 1.06(7)(e)(ii)

Kind of editorial change

Give effect to the misdescribed amendment as intended

Details of editorial change

Schedule 1 item 12 of the Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022 instructs to omit “and” and substitute “or” in subparagraph 1.06(7)(e)(ii).

The word “and” appears twice in subparagraph 1.06(7)(e)(ii).

This compilation was editorially changed to omit “and” (second occurring) and substitute “or” in subparagraph 1.06(7)(e)(ii) to give effect to the misdescribed amendment as intended.

Subparagraph 1.06(7)(g)(ix)

Kind of editorial change

Give effect to the misdescribed amendment as intended

Details of editorial change

Schedule 1 item 14 of the Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022 instructs to omit “and” from subparagraph 1.06(7)(g)(ix).

The word “and” appears twice in subparagraph 1.06(7)(g)(ix).

This compilation was editorially changed to omit “and” (second occurring) from subparagraph 1.06(7)(g)(ix) to give effect to the misdescribed amendment as intended.

Subparagraph 1.06(8)(d)(viii)

Kind of editorial change

Give effect to the misdescribed amendment as intended

Details of editorial change

Schedule 1 item 16 of the Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022 instructs to omit “and” from subparagraph 1.06(8)(d)(viii).

The word “and” appears twice in subparagraph 1.06(8)(d)(viii).

This compilation was editorially changed to omit “and” (second occurring) from subparagraph 1.06(8)(d)(viii) to give effect to the misdescribed amendment as intended.

Approved bodies
Item	Body
1A	AB NASDAQ Vilnius (XLIT)
1	ASX24 (formerly known as Sydney Futures Exchange)
2	ASX Clear (Futures) Pty Limited
3	ASX Clear Pty Limited
4	ASX operated by ASX Limited
5	Athens Exchange (ATHEX)
6	Athens Exchange Clearing House (ATHEX Clear)
7	BATS BZX Options Exchange
8	BME Clearing
9	BM&FBOVESPA
10	Bombay Stock Exchange
11	Borsa Istanbul
11A	Borsa Istanbul Futures & Options Market
12	Boston Options Exchange
13	Bourse de Montréal
14	Budapesti Értéktözsde
15	Bursa Malaysia Derivatives (BMD)
16	Cantor Clearinghouse, L.P.
17	Cassa di Compensazione e Garanzia S.p.A (CCG)
18	CBOE Futures Exchange
19	CCP Austria Abwicklungsstelle für Börsengeschäfte GmbH (CCP .A)
20	CDSClear operated by LCH.Clearnet SA
21	CEGH Gas Exchange of Vienna Stock Exchange
22	Central Depository (Pte) Limited
23	Chicago Board of Trade (CBOT)
24	Chicago Board Options Exchange (CBOE)
25	Chicago Climate Futures Exchange
26	China Financial Futures Exchange (CFFEX)
27	CME Clearing
28	CME Clearing Europe (CMECE)
28A	CommodityClear operated by LCH.Clearnet Limited
29	Commodity Exchange (COMEX) operated by New York Mercantile Exchange, Inc.
30	Dalian Commodity Exchange
31	Dubai Gold & Commodities Exchange (DGCX)
32	Dubai Mercantile Exchange (DME)
33	Electronic Liquidity Exchange operated by ELX Futures LP
35	EPEX SPOT SE
36	Eurex Clearing AG
37	Eurex Deutschland
37A	EuroGCplus operated by LCH.Clearnet SA
38	Euronext Amsterdam Derivatives Regulated Market operated by Euronext Amsterdam NV
39	Euronext Amsterdam Securities Regulated Market operated by Euronext Amsterdam NV
40	Euronext Brussels Derivatives Regulated Market operated by Euronext Brussels SA/NV
41	Euronext Brussels Securities Regulated Market operated by Euronext Brussels SA/NV
42	Euronext Lisbon Derivatives Regulated Market operated by Euronext Lisbon – Sociedade Gestora de Mercados Regulamentados, S.A.
43	Euronext Lisbon Securities Regulated Market operated by Euronext Lisbon – Sociedade Gestora de Mercados Regulamentados, S.A.
44	Euronext London Securities Regulated Market operated by Euronext London Limited
45	Euronext Paris Derivatives Regulated Market by Euronext Paris S.A.
46	Euronext Paris Securities Regulated Market by Euronext Paris S.A.
47	Euronext Paris MATIF (Marché à Terme International de France) (XMAT)
48	Euronext Paris MONEP (Marché des Options Négociables de Paris) (XMON)
49	European Central Counterparty N.V. (EuroCCP)
50	European Climate Exchange (ECX)
51	European Commodity Clearing AG
52	European Energy Exchange (EEX)
53	ForexClear operated by LCH.Clearnet Limited
54	HKFE Clearing Corporation Limited (HKCC)
55	Hong Kong Exchange and Clearing Ltd (HKEX)
56	Hong Kong Futures Exchange Limited (HKFE)
57	Hong Kong Securities Clearing Company Limited (HKSCC)
58	Hungarian Power Exchange operated by HUPX Ltd
59	ICAP Securities and Derivatives Exchange (ISDX)
60	ICE Clear Credit LLC
61	ICE Clear Europe Limited
62	ICE Clear Netherlands B.V.
63	ICE Clear Singapore
64	ICE Clear US, Inc
65	ICE Endex Derivatives B.V.
66	ICE Futures Canada, Inc
67	ICE Futures Europe
68	ICE Futures U.S., Inc
69	International Securities Exchange
70	Italian Derivatives Market (IDEM)
71	Italian Stock Exchange operated by Borsa Italiana S.p.A
72	Jakarta Futures Exchange (JFX)
73	Japan Securities Clearing Corporation (JSCC)
74	Johannesburg Stock Exchange (JSE)
74A	JSE Commodity Derivatives Market
75	KDPW_CCP S.A.
76	Keler CCP
77	KOSPI Market operated by the Korea Exchange
78	LME Clear Limited
79	Mercado Español de Futuros Financieros
80	Mexican Derivatives Exchange (MexDer)
81	Minneapolis Grain Exchange, Inc.
82	Montréal Climate Exchange (MCex)
83	NASDAQ BX, Inc.
84	NASDAQ Commodities operated by NASDAQ Oslo ASA
85	NASDAQ Copenhagen A/S
86	NASDAQ Derivatives Markets operated by NASDAQ Stockholm AB
87	NASDAQ Futures (NFX) operated by NASDAQ Futures, Inc.
88	NASDAQ Helsinki Ltd
89	NASDAQ Iceland hf.
90	NASDAQ NLX Ltd
91	NASDAQ OMX Armenia
92	NASDAQ PHLX LLC
93	NASDAQ PSX operated by NASDAQ PHLX LLC
94	NASDAQ Riga, AS (XRIS)
95	NASDAQ Stockholm AB (XSTO)
96	NASDAQ Tallinn AS (XTAL)
97	National Stock Exchange of India Ltd
98	New York Stock Exchange (NYSE) operated by the New York Stock Exchange LLC
99	Nodal Clear, LLC
100	Nodal Exchange, LLC
101	NYMEX Emissions operated by New York Mercantile Exchange, Inc.
102	NYMEX operated by New York Mercantile Exchange, Inc.
103	NYSE MKT operated by NYSE MKT LLC
104	NYSE Amex Option operated by NYSE MKT LLC
105	NYSE Arca Equities operated by NYSE Arca Equities, Inc.
106	NYSE Arca Options operated by NYSE Arca Equities, Inc.
106A	NZX Main Board operated by NZX Limited
107	OMIClear, C.C., S.A.
108	OneChicago LLC
109	Osaka Exchange, Inc. (OSE)
110	Oslo Bors operated by Oslo Børs ASA
111	OTC Clearing Hong Kong Limited (OTC Clear)
112	Power Exchange Central Europe, a.s. (PXE)
113	Powernext SA
114	RepoClear operated by LCH.Clearnet Limited
115	RepoClear operated by LCH.Clearnet SA
116	Shanghai Futures Exchange (SHFE)
117	Singapore Exchange Derivatives Clearing Limited (SGX‑DC)
117A	Singapore Exchange Derivatives Trading Limited (SGX‑DT)
118	Singapore Exchange Securities Trading Limited (SGX‑ST)
119	SIX x‑clear Ltd
120	SwapClear operated by LCH.Clearnet Limited
121	Taiwan Futures Exchange (TAIFEX)
122	Tel Aviv Stock Exchange Ltd
123	Thailand Futures Exchange (TFEX) operated by the Thailand Futures Exchange Public Company Limited
124	The Chicago Mercantile Exchange (CME)
126	The Derivatives market operated by Moscow Exchange MICEX‑RTS
127	The Equity and Bond market operated by Moscow Exchange MICEX‑RTS
128	The Equity Derivatives Market operated by the Johannesburg Stock Exchange Limited (formerly SAFEX)
129	The London Metal Exchange
130	The London Stock Exchange Derivatives Market
132	The Main Market operated by the London Stock Exchange
133	The Official Market and Second Regulated Market operated by Wiener Börse AG
134	The Options Clearing Corporation (OCC)
135	The SEHK Options Clearing House Limited (SEOCH)
136	The Stock Exchange of Hong Kong Limited
138	Tokyo Commodity Exchange, Inc
139	Tokyo Financial Exchange, Inc (TFX)
140	Tokyo Stock Exchange, Inc. (TSE)
141	Toronto Stock Exchange operated by TSX Inc.
143	Warsaw Stock Exchange (GPW)
144	A body that performs clearing house functions, in relation to an approved body that does not itself perform those functions, in accordance with the rules of the approved body or a law of the country where the approved body is situated