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Superannuation Industry (Supervision) Act 1993

PART 1 - PRELIMINARY

Division 1 - Preliminary

SECTION 6 GENERAL ADMINISTRATION TABLE

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6(1)

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The following table has effect for the purposes of subsection 5(1) .

Note:

Under that subsection, the general administration of a provision referred to in column 1 of the table is conferred as set out in column 3.

General administration table
Item	Column 1	Column 2	Column 3
	Provisions	Topic	Regulator
1	Part 2A , to the extent it is not covered by item 2 of this table	licensing of RSE licensees	APRA
2	Section 29JCA	false representation about RSE status	both APRA and ASIC
3	Part 2B , to the extent it is not covered by item 4 of this table	registrable superannuation entities	APRA
4	Sections 29P to 29QC	obligations of RSE licensees	ASIC
5	Part 2C , to the extent it is not covered by item 6 of this table	MySuper	APRA
6	Subsection 29SAA(3)	MySuper notice requirements	ASIC
7	Part 3 , to the extent it is not covered by item 7A, 8 or 9 of this table	operating standards	(a)	ASIC, to the extent the provisions relate to disclosure or record-keeping (see subsection (2) ); and
			(b)	subject to paragraph (a), the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
			(c)	APRA, to the remaining extent
7A	Subsection 34(2A)	offence for breaching standards relating to record keeping obligations	both APRA and ASIC
8	Division 3 of Part 3	portability forms	the Commissioner of Taxation
9	Regulations made under Part 3	release on compassionate grounds	the Commissioner of Taxation, to the extent that the regulations relate to the making and notification of determinations that an amount of benefits in a superannuation entity may be released on compassionate grounds
10	Part 3A	prudential standards	APRA
11	Part 3B , to the extent it is not covered by item 12 or 13 of this table	superannuation data and payment	APRA
12	Divisions 1 and 4 of Part 3B	superannuation data and payment	the Commissioner of Taxation
13	Division 2 of Part 3B	compliance with superannuation data and payment regulations and standards	(a)	the Commissioner of Taxation, to the extent the provisions relate to any of the following:
					(i)	employers;
					(ii)	payments and information given to the Commissioner of Taxation;
					(iii)	self managed superannuation funds; and
			(b)	APRA, to the remaining extent
14	Part 4	accounts, audit and reporting obligations for superannuation entities	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
14	Part 4		(b)	APRA, to the remaining extent
15	Part 5 , to the extent it is not covered by item 16 of this table	notices about complying fund status	(a)	the Commissioner of Taxation, to the extent the provisions do any of the following:
					(i)	relate to self managed superannuation funds;
					(ii)	require or permit the Commissioner of Taxation to do something; and
			(b)	APRA, to the remaining extent
16	Sections 40 and 41	notices about complying superannuation fund status	(a)	in relation to an entity that is a self managed superannuation fund on the last day of the most recently ended year of income - the Commissioner of Taxation; and
			(b)	in relation to an entity that is not a self managed superannuation fund on the last day of the most recently ended year of income - APRA; and
			(c)	subject to paragraphs (a) and (b), the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
			(d)	APRA, to the remaining extent
17	Part 6 , to the extent it is not covered by items 18 to 21 of this table	governing rules of superannuation entities	(a)	ASIC, to the extent the provisions relate to disclosure or record-keeping (see subsection (2) ); and
			(b)	subject to paragraph (a), the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
			(c)	APRA, to the remaining extent
18	Sections 52 , 52A and 54B	covenants and consequences of breaching covenants	both APRA and ASIC
19	Sections 52B and 52C	covenants of SMSFs	the Commissioner of Taxation
20	Section 54A	prescribed covenants	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
20	Section 54A	prescribed covenants	(b)	both APRA and ASIC, to the remaining extent
21	Section 60A	dismissal of trustee of public offer entity	APRA
21A	Part 6A , to the extent it is not covered by item 21B, 21C or 21D of this table	annual performance assessments	(a)	ASIC, to the extent the provisions relate to disclosure or record-keeping (see subsection (2) ); and
21A		annual performance assessments	(b)	APRA, to the remaining extent
21B	Section 60E	annual performance assessments - trustee to notify beneficiaries of fail assessment	both APRA and ASIC
21C	Subsection 60F(2)	annual performance assessments - consequence of 2 consecutive fail assessments	both APRA and ASIC
21D	Subsections 60J(4) , (5) and (6)	formulas for ranking products - making information available on website	the Commissioner of Taxation
22	Part 7 , to the extent it is not covered by items 23 to 26 of this table	regulated superannuation funds	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
22		regulated superannuation funds	(b)	APRA, to the remaining extent
23	Sections 62 and 68	sole purpose test; victimisation of trustees	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
23	Sections 62 and 68	sole purpose test; victimisation of trustees	(b)	both APRA and ASIC, to the remaining extent
24	(Repealed by No 69 of 2023)
25	Section 68A	use of goods or services to influence employers	ASIC
26	Section 68B	promotion of illegal early release schemes	(a)	the Commissioner of Taxation, to the extent the provision relates to self managed superannuation funds; and
26	Section 68B	promotion of illegal early release schemes	(b)	ASIC, to the remaining extent
27	Part 8	in-house asset rules	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
27	Part 8	in-house asset rules	(b)	APRA, to the remaining extent
28	Part 9	equal representation of employers and members - employer-sponsored funds	APRA
29	Part 10	approved deposit funds	APRA
30	Part 11	pooled superannuation trusts	APRA
31	Part 11A , to the extent it is not covered by item 32 of this table	general fees rules	APRA
32	Sections 99F and 99FA	cost of financial product advice	ASIC
33	Part 12 , to the extent it is not covered by items 34 to 36 of this table	duties of trustees and investment managers	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
33		duties of trustees and investment managers	(b)	APRA, to the remaining extent
34	Sections 101 and 103	dispute resolution systems; duty to keep minutes and records	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
34	Sections 101 and 103		(b)	ASIC, to the remaining extent
35	Section 105	duty to keep reports	(a)	ASIC, to the extent the provision relates to disclosure or record-keeping (see subsection (2) ); and
			(b)	subject to paragraph (a), the Commissioner of Taxation, to the extent the provision relates to self managed superannuation funds; and
			(c)	APRA, to the remaining extent
36	Section 108A	duty to identify multiple accounts	both APRA and ASIC
37	Part 14	other provisions applying to superannuation entities	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
37	Part 14	other provisions applying to superannuation entities	(b)	APRA, to the remaining extent
38	Part 15 , to the extent it is not covered by item 39 of this table	standards for trustees, custodians and investment managers	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
38		standards for trustees, custodians and investment managers	(b)	APRA, to the remaining extent
39	Section 126K	disqualified persons	(a)	the Commissioner of Taxation, to the extent the provision relates to self managed superannuation funds; and
39	Section 126K	disqualified persons	(b)	both APRA and ASIC, to the remaining extent
40	Part 16 , to the extent it is not covered by items 41 to 43A of this table	actuaries and auditors	(a)	ASIC, to the extent the provisions relate to auditors of self managed superannuation funds; and
			(b)	subject to paragraph (a), the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
			(c)	APRA, to the remaining extent
41	Section 128N	actuaries and auditors - ASIC may disclose information	ASIC
42	Section 128P	actuaries and auditors - Commissioner of Taxation may refer matter to ASIC	the Commissioner of Taxation
43	Division 2 of Part 16	actuaries and auditors - obligations	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
43	Division 2 of Part 16	actuaries and auditors - obligations	(b)	APRA, to the remaining extent
43A	Sections 130D and 130E	disqualifying and removing actuaries and auditors	(a)	both APRA and ASIC, to the extent the provisions relate to auditors; and
43A	Sections 130D and 130E	disqualifying and removing actuaries and auditors	(b)	APRA, to the extent the provisions relate to actuaries
44	Part 16A	APRA ' s powers to issue directions	APRA
45	Part 17 , to the extent it is not covered by item 46 of this table	suspension or removal of trustee	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
45		suspension or removal of trustee	(b)	APRA, to the remaining extent
46	Section 140	notice by acting trustee	APRA
47	Part 18	amalgamation of funds	APRA
48	Part 19	public offer entities	ASIC
49	Part 20	contraventions relating to SMSFs	the Commissioner of Taxation
50	Part 21	civil and criminal consequences of contravening civil penalty provisions	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
			(b)	both APRA and ASIC, to the extent the provisions relate to, or are being applied for the purposes of, a provision administered by both those bodies; and
			(c)	ASIC, to the extent the provisions relate to, or are being applied for the purposes of, a provision administered by ASIC; and
			(d)	APRA, to the remaining extent
51	Part 22	infringement notices	APRA
52	Part 23	financial assistance	APRA
53	Part 24 , to the extent it is not covered by item 54 of this table	eligible rollover funds	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
53		eligible rollover funds	(b)	APRA, to the remaining extent
54	sections 242K , 242L and 242M	obligations relating to eligible rollover funds	both APRA and ASIC
55	Part 24A	pre-1 July 1995 transitional provisions	APRA
56	Part 24B	small funds	as provided by the provisions of Part 24B
57	Part 25 , to the extent it is not covered by item 58 of this table	monitoring and investigation	see section 5
58	Division 3 of Part 25	monitoring and investigation - APRA requirements	APRA
59	Part 25A , to the extent it is not covered by item 60 of this table	tax file numbers	(a)	the Commissioner of Taxation, to the extent the provisions relate to self managed superannuation funds; and
59		tax file numbers	(b)	APRA, to the remaining extent
60	Divisions 1 and 3A of Part 25A , section 299NA and subsection 299U(2A)	tax file numbers	the Commissioner of Taxation
61	Part 32	transitional provisions for tax file numbers	APRA

Note:

Subsection 10(4) extends the meaning of self managed superannuation fund for the purposes of this section, sections 5 , 42 and 42A , and Part 20 .

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Disclosure and record-keeping provisions

6(2)

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For the purposes of the general administration table, a provision relates to disclosure or record-keeping to the extent to which the provision relates to:

(a) keeping of reports to members of, or beneficiaries in, funds; or

(b) disclosure of information to members of, or beneficiaries in, funds; or

(c) disclosure of information about funds (including disclosure of information to ASIC but not including disclosure of information to APRA); or

(d) any other matter prescribed by regulations for the purposes of this paragraph.

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History

S 6 substituted by No 135 of 2020, s 3 and Sch 9 item 1, effective 1 January 2021. S 6 formerly read:

SECTION 6 GENERAL ADMINISTRATION OF ACT
6(1)
Subject to subsections (3) and (4):

(a) APRA has the general administration of the following provisions, to the extent that administration of the provisions is not conferred on ASIC by paragraph (da) or the Commissioner of Taxation by paragraph (e), (ea), (fa), or (g):

(i) Parts 2A, 2B and 2C (other than subsection 29SAA(3) and sections 29P to 29QC);

(ia) Part 3A;

(ib) Divisions 2 and 3 of Part 3B;

(ii) Parts 4 to 5;

(iii) section 60A;

(iv) Part 7 (other than section 68A);

(v) Parts 8 to 11A (other than section 99F);

(vi) Part 12 (other than sections 101, 103 and 105);

(vii) Part 14 to 16A;

(viii) Part 17;

(ix) Part 21 (except to the extent that it relates to section 68A);

(x) Parts 22 to 24A;

(xi) Division 3 of Part 25;

(xii) Part 25A;

(xiii) Part 32; and

(b) APRA also has the general administration of Parts 3 and 6 (other than section 60A) and section 105 to the extent that that administration is not conferred on any of the following:

(i) (Repealed by No 23 of 2018)

(ii) ASIC by paragraph (d);

(iii) the Commissioner of Taxation by paragraph (f) or (g); and

(ba) (Repealed by No 23 of 2018)

(c) ASIC has the general administration of:

(ia) subsection 29SAA(3) and sections 29P to 29QC; and

(i) section 68A; and

(iia) section 99F; and

(ii) sections 101 and 103; and

(iii) Part 19; and

(iv) Part 21, to the extent that it relates to section 68A;

(v) (Repealed by No 128 of 1999)
to the extent that administration is not conferred on the Commissioner of Taxation by paragraph (e); and

(d) ASIC also has the general administration of Parts 3 and 6 (other than section 60A) and section 105 to the extent to which they relate to:

(i) the keeping of reports to members of, or beneficiaries in, funds; or

(ii) disclosure of information to members of, or beneficiaries in, funds; or

(iii) disclosure of information about funds (including disclosure of information to ASIC but not including disclosure of information to APRA); or

(iv) any other matter prescribed by the regulations for the purposes of this paragraph; and

(da) ASIC also has the general administration of Part 16 (other than Division 2 and section 128P) to the extent that it relates to auditors of self managed superannuation funds; and

(e) the Commissioner of Taxation has the general administration of the following provisions to the extent that they relate to self managed superannuation funds:

(ia) Division 2 of Part 3B;

(i) Parts 4, 5, 7 (other than section 68A) and 8;

(ii) Part 12 (other than section 105);

(iii) Parts 13 and 14;

(iv) Part 15;

(v) Division 2 of Part 16 and section 128P;

(vi) Part 17 (other than section 140);

(vii) Parts 20, 21 and 24;

(viii) Divisions 2, 3, 4 and 5 of Part 25A; and

(ea) the Commissioner of Taxation also has the general administration of Part 16 (other than section 128N) to the extent that:

(i) it relates to self managed superannuation funds; and

(ii) that administration is not conferred on ASIC by paragraph (da); and

(f) the Commissioner of Taxation also has the general administration of Parts 3 and 6 (other than section 60A) and section 105:

(i) to the extent that they relate to self managed superannuation funds; and

(ia) (Repealed by No 23 of 2018)

(ii) to the extent that administration is not conferred on ASIC by paragraph (d); and

(fa) the Commissioner of Taxation has the general administration of:

(i) Division 1 of Part 3B; and

(ii) Division 2 of Part 3B, to the extent it relates to employers; and

(iii) Division 2 of Part 3B, to the extent it relates to payments and information given to the Commissioner of Taxation; and

(iv) Division 4 of Part 3B; and

(g) the Commissioner of Taxation also has the general administration of:

(i) Division 3 of Part 3 (Portability forms); and

(ii) Division 1 of Part 25A, section 299NA, Division 3A of Part 25A and subsection 299U(2A) (about tax file numbers); and

(iii) regulations made under Part 3 to the extent that the regulations relate to the making and notification of determinations that an amount of benefits in a superannuation entity may be released on compassionate grounds.

(h) (Repealed by No 2 of 2015)
Note:

An effect of a provision being administered by the Commissioner of Taxation (see paragraphs (e), (ea), (f), (fa) and (g)) is that people who acquire information under the provision are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .

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S 6(1) amended by No 13 of 2018 (as amended by No 35 of 2022), s 3 and Sch 3 items 20 and 21, by substituting " section 68A " for " sections 64A and 68A " in para (a)(iv) and substituting para (c)(i), effective 5 March 2022. For application, saving and transitional provisions, see note under s 101(1) . Para (c)(i) formerly read:

(i) sections 64A and 68A; and

S 6(1) amended by No 40 of 2019, s 3 and Sch 9 items 1 and 2, by substituting para (a)(ix) and inserting para (c)(iii), effective 6 April 2019. Para (a)(ix) formerly read:

(ix) Part 21;

S 6(1) amended by No 40 of 2019, s 3 and Sch 7 items 1 and 2, by substituting " and sections 29P to 29QC " for " and sections 29QB and 29QC " in para (a)(i) and (c)(ia), applicable in relation to years of income of a registrable superannuation entity beginning on or after 6 April 2019.

S 6(1) amended by No 40 of 2019, s 3 and Sch 5 item 2, by substituting para (a)(vii), applicable to events that occur, and anything that a person does or fails to do, on or after 6 April 2019. Para (a)(vii) formerly read:

(vii) Part 14 to 16;

S 6(1) amended by No 23 of 2018, s 3 and Sch 4 items 11 - 15, by repealing para (b)(i), (ba) and (f)(ia), inserting para (g)(iii) and substituting " paragraphs (e), (ea), (f), (fa) and (g) " for " paragraphs (e), (f) and (g) " in the note, applicable in relation to applications for the release of benefits on compassionate grounds made on or after 1 July 2018. Para (b)(i), (ba) and (f)(ia) formerly read:

(b)(i) the Chief Executive Medicare by paragraph (ba);

(ba) the Chief Executive Medicare has the general administration of regulations made under Part 3 to the extent that the regulations relate to making determinations that an amount of benefits in a superannuation entity may be released on compassionate grounds; and

(f)(ia) to the extent that administration is not conferred on the Chief Executive Medicare by paragraph (ba); and

S 6(1) amended by No 2 of 2015, s 3 and Sch 1 items 2 and 3, by substituting " numbers). " for " numbers); and " in para (g)(ii) and repealing para (h), effective 25 February 2015. Para (h) formerly read:

(h) the Fair Work Ombudsman has the general administration of Part 29B.

S 6(1) amended by No 11 of 2014, s 3 and Sch 2 item 2, by inserting " 20, " in para (e)(vii), applicable to contraventions that occur on or after 1 July 2014.

S 6(1) amended by No 61 of 2013, s 3 and Sch 1 item 28, by substituting " 22 " for " 23 " in para (a)(x), effective 1 July 2013.

S 6(1) amended by No 171 of 2012, s 3 and Sch 3 items 38 and 39, by inserting " and sections 29QB and 29QC " after " subsection 29SAA(3) " in para (a)(i) and (c)(ia), effective 1 July 2013.

S 6(1) amended by No 75 of 2012, s 3 and Sch 6 item 3, by inserting para (h), applicable in relation to salary or wages paid on or after 27 June 2013.

S 6(1) amended by No 158 of 2012 (as amended by No 88 of 2013), s 3 and Sch 2 items 1 - 4, by substituting " ASIC by paragraph (da) or the Commissioner of Taxation by paragraph (e), (ea) " for " the Commissioner of Taxation by paragraph (e) " , inserting para (da) and (ea), and substituting para (e)(v) for para (e)(v) to (viii), effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading. Para (e)(v) formerly read:

(v) Parts 16, 17 (other than section 140), 21 and 24, and Divisions 2, 3, 4 and 5 of Part 25A; and

S 6(1) amended by No 171 of 2012, s 3 and Sch 6 items 1 and 2, by inserting " (other than subsection 29SAA(3)) " at the end of para (a)(i) and inserting para (c)(ia) before para (c)(i), effective 1 January 2013.

S 6(1) amended by No 171 of 2012, s 3 and Sch 1 items 2 and 3, by substituting para (a)(v) and inserting para (c)(iia) before para (ii), effective 1 January 2013. Para (a)(v) formerly read:

(a)(v) Parts 8 to 11;

S 6(1) amended by No 162 of 2012, s 3 and Sch 1 item 3, by substituting para (a)(i), effective 1 January 2013. For application provisions see note under Part 2C heading. Para (a)(i) formerly read:

(i) Parts 2A and 2B;

S 6(1) amended by No 117 of 2012, s 3 and Sch 2 item 3, by inserting para (a)(ia), effective 9 September 2012.

S 6(1) amended by No 91 of 2012, s 3 and Sch 1 items 10 - 13, by inserting " , (fa), " after " (e) " in para (a) and inserting paras (a)(ib), (e)(ia) and (fa), effective 29 June 2012. For application provision, see note under Pt 3B heading.

S 6(1) amended by No 12 of 2012 (as amended by No 88 of 2013), s 3 and Sch 1 items 11 - 14, by substituting " a provision being administered by the Commissioner of Taxation (see paragraphs (e), (f) and (g)) is that people who acquire information under the provision " for " paragraphs (e), (f) and (g) is that people who acquire information under those provisions (to the extent that they relate to self managed superannuation funds) " in the note at the end, omitting " (except Division 1) " after " Part 25A " from para (a)(xii), inserting " or (g) " in para (b)(iii), and substituting para (g), effective 22 March 2012. Para (g) formerly read:

(g) the Commissioner of Taxation also has the general administration of Divisions 1 and 3A of Part 25A.

S 6(1) amended by No 12 of 2012, s 3 and Sch 6 item 204, by substituting " self managed superannuation funds " for " self-managed superannuation funds " in the note at the end, effective 21 March 2012.

S 6(1) amended by No 108 of 2011, s 3 and Sch 1 item 8, by substituting para (b) and (ba) for para (b) and inserting para (f)(ia), applicable in relation to any application for a determination that an amount of benefits be released on compassionate grounds that is made after 1 November 2011. No 108 of 2011, s 3 and Sch 1 item 21 contains the following transitional provision:
21 Transitional - pending applications for determinations
(1)
This item applies to an application for a determination that an amount of benefits be released on compassionate grounds:

(a) that is made to APRA before Part 1 of this Schedule commences; and

(b) for which no determination has been made immediately before Part 1 of this Schedule commences.

(2)
After this Schedule commences, the application is taken to have been made to the Chief Executive Medicare.

Para (b) formerly read:

(b) APRA also has the general administration of Parts 3 and 6 (other than section 60A) and section 105 to the extent that that administration is not conferred on ASIC by paragraph (d) or on the Commissioner of Taxation by paragraph (f); and

S 6(1) amended by No 145 of 2010, s 3 and Sch 2 item 83, by inserting the note at the end, effective 17 December 2010.

S 6(1) amended by No 154 of 2007, s 3 and Sch 3 item 6, by substituting " Part 14 " for " Parts 13 " in para (a)(vii), effective 24 September 2007.

S 6(1) amended by No 9 of 2007 , s 3 and Sch 1 items 28 to 31, by inserting " or (g) " after " paragraph (e) " in para (a), inserting " (except Division 1) " after " Part 25A " in para (a)(xii), substituting " and 24, and Divisions 2, 3, 4 and 5 of Part 25A " for " , 24 and 25A " in para (e)(v) and inserting para (g) at the end, applicable to the 2007-2008 income year and later years.

S 6(1) amended by No 53 of 2004, s 3 and Sch 1 item 63, by substituting para (a)(i), effective 1 July 2006. Para (a)(i) formerly read:

(i) Parts 2 to 2B;

S 6(1) amended by No 82 of 2005, s 3 and Sch 1 items 12 to 14, by substituting paras (a)(iv), (c)(i) and (e)(i), effective 1 July 2005. Paras (a)(iv), (c)(i) and (e)(i) formerly read:

(iv) Part 7 (other than section 64A);

(i) section 64A; and

(i) Parts 4, 5, 7 and 8;

S 6(1) amended by No 53 of 2004, s 3 and Sch 1 item 4, by substituting para (a)(i), effective 1 July 2004. Para (a)(i) formerly read:

(i) Part 2;

S 6(1) amended by No 123 of 2001, s 3 and Sch 1 item 285 by repealing subpara (c)(iv) and substituting (c)(iii), effective 11 March 2002. Subpara (c)(iv) formerly read:

(iv) Parts 18 to 20; and

S 6(1) amended by No 160 of 2000, s 3 and Sch 3 item 1, by omitting " (other than sections 126B to 126F) " after " Part 15 " in para (e)(iv), effective 18 January 2001.

S 6(1) amended by No 24 of 2000, s 3 and Sch 10 items 1 and 2, by omitting " (other than section 140) " after " Part 17 " in para (a)(viii), and by omitting para (c)(iii), effective 3 April 2000. Para (c)(iii) formerly read:

(iii) section 140; and

S 6(1) amended by No 128 of 1999, s 3 and Sch 1 item 46, by repealing para (c)(v), effective 13 October 1999. For transitional and application provisions, see the history note to s 2(3). Para (c)(v) formerly read:

(v) Part 22;

S 6(1) amended by No 121 of 1999, s 3 and Sch 1 items 2-10, by substituting " subsections (3) and (4) " for " subsection 3 " and inserting " the following provisions, to the extent that administration of the provisions is not conferred on the Commissioner of Taxation by paragraph (e) " after " administration of " in para (a), by omitting " and " from the end of paras (a)(i) to (xii) and (c)(v), by inserting " or on the Commissioner of Taxation by paragraph (f) " after " (d) " in para (b), by inserting " to the extent that administration is not conferred on the Commissioner of Taxation by paragraph (e); and " at the end of para (c), and by inserting paras (e) and (f) at the end, effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B.

6(2)
Powers and duties are also conferred by Parts 1, 25 (other than Division 3) and 26, 27, 28, 29 (other than section 332) and 30 on:

(a) APRA for the purposes of APRA ' s administration of the provisions it administers; and

(b) ASIC for the purposes of ASIC ' s administration of the provisions it administers.
Note:

Generally neither APRA nor ASIC are referred to in these provisions, Regulator is used instead. See the definition of Regulator in section 10.

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S 6(2) amended by No 154 of 2007, s 3 and Sch 1 item 137, by substituting " and 30 " for " , 30 and 31 " , effective 24 September 2007.

S 6(2) amended by No 121 of 1999, s 3 and Sch 1 items 11 and 12, by substituting " 27, 28, 29 (other than section 332), 30 and 31 " for " to 31 " and substituting " 10 " for " 16 " in the note at the end, effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B.

6(2AA)
Despite paragraph (2)(b):

(a) powers and duties conferred on ASIC by section 255 are conferred only in relation to persons who are relevant persons in relation to superannuation entities; and

(b) powers and duties conferred on ASIC by section 256 are conferred only in relation to the affairs of superannuation entities.
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S 6(2AA) inserted by No 158 of 2012, s 3 and Sch 2 item 11, effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading.

6(2A)
Powers and duties are also conferred by Parts 1, 25 (other than Division 3), 26 to 28, 29 (other than section 332) and 30 (other than section 342) on the Commissioner of Taxation for the purposes of the administration of the provisions he or she administers.
Note:

Generally, the Commissioner of Taxation is not referred to in these provisions, Regulator is used instead.

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S 6(2A) inserted by No 121 of 1999, s 3 and Sch 1 item 13, effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B.

6(2AB)
Despite subsection (2A), powers and duties conferred on the Commissioner of Taxation by Divisions 4 to 8 of Part 25 (other than section 285) are conferred only in relation to:

(a) persons who are relevant persons in relation to superannuation entities; and

(b) the affairs of superannuation entities.
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S 6(2AB) inserted by No 158 of 2012, s 3 and Sch 2 item 12, effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading.

6(2AC)
Nothing in subsection (2AB) limits the powers and duties conferred on the Commissioner of Taxation by Part 25 (as mentioned in subsection (2A)) in relation to contributing employers.
Note:

The Commissioner of Taxation ' s powers and duties under Part 25 in relation to contributing employers are found in sections 255 and 256, with related provisions in Divisions 7, 8 and 9 of that Part.

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S 6(2AC) inserted by No 158 of 2012, s 3 and Sch 4 item 8, effective 31 January 2013.

6(2B)
Powers and duties are also conferred on APRA by section 332 for the purposes of the administration of provisions administered by APRA or by the Commissioner of Taxation.
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S 6(2B) inserted by No 121 of 1999, s 3 and Sch 1 item 13, effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B .

6(3)
The Minister may give APRA or ASIC directions about the performance or exercise of its functions or powers under this Act.

6(4)
Despite subsection (1):

(a) if an entity is not a self managed superannuation fund on the last day of a year of income, APRA has (subject to any later application of this subsection) the general administration of subsections 40(1) and (2), in relation to the entity, in respect of the following:

(i) the doing of anything after the end of that year of income, in relation to that year of income;

(ii) the doing of anything after the end of that year of income, in relation to any previous year of income; and

(b) if an entity is a self managed superannuation fund on the last day of a year of income, the Commissioner of Taxation has (subject to any later application of this subsection) the general administration of subsections 40(1) and (2), in relation to the entity, in respect of the following:

(i) the doing of anything after the end of that year of income, in relation to that year of income;

(ii) the doing of anything after the end of that year of income, in relation any previous year of income; and

(c) the following rules apply in relation to the general administration of subparagraphs 42(1AA)(b)(ii) and (c)(ii), subsection 42(1AC), subparagraphs 42A(3)(c)(ii) and (d)(ii) and subsection 42A(4):

(i) subject to subparagraph (ii), APRA has the general administration of those provisions;

(ii) if another person or body is specified in regulations under subsection 19(4) in respect of a class of superannuation funds, that person or body has the general administration of those provisions to the extent that they relate to funds belonging to that class.

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S 6(4) inserted by No 121 of 1999, s 3 and Sch 1 item 14, effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B .

S 6 substituted by No 54 of 1998.

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Superannuation Industry (Supervision) Act 1993

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24	Section 64A	compliance with tribunal determination	(a)	the Commissioner of Taxation, to the extent the provision relates to self managed superannuation funds; and
			(b)	ASIC, to the remaining extent