-
Retirement Savings Accounts Act 1997
- PART 1 - PRELIMINARY
- Division 1 - Preliminary
- SECTION 1 SHORT TITLE
- SECTION 2 COMMENCEMENT
- SECTION 3 GENERAL ADMINISTRATION OF ACT
- SECTION 4 APPLICATION OF ACT NOT TO BE EXCLUDED OR MODIFIED
- SECTION 5 ACT EXTENDS TO EXTERNAL TERRITORIES
- SECTION 6 CROWN TO BE BOUND
- Division 2 - Summary and outline of the Act
- SECTION 7 BRIEF SUMMARY OF THE ACT
- PART 2 - KEY CONCEPTS AND OTHER DEFINITIONS
- Division 1 - Key concepts
- SECTION 8 DEFINITION OF RSA
- SECTION 9 MEANING OF HOLD AND HOLDER
- SECTION 10 MEANING OF PROVIDE AND PROVIDER
- SECTION 11 WHO IS AN RSA INSTITUTION ?
- SECTION 12 WHO IS AN RSA PROVIDER ?
- SECTION 13 WHO IS AN ELIGIBLE PERSON ?
- SECTION 14 WHAT CAPITAL GUARANTEED MEANS
- SECTION 15 RSA BENEFITS
- Division 2 - Interpretation
- SECTION 16 DEFINITIONS
- SECTION 17 APPROVALS, DETERMINATIONS ETC. BY REGULATOR
- SECTION 18 ASSOCIATES
- SECTION 19 DEFINITIONS OF EMPLOYEE AND EMPLOYER
- SECTION 20 DEFINITION OF DEPENDANT
- SECTION 20A INTERDEPENDENCY RELATIONSHIP
- SECTION 21 PERSONS INVOLVED IN CONTRAVENTION
- PART 3 - APPROVAL OF RSA INSTITUTIONS
- SECTION 22 OBJECT OF PART
- SECTION 23 APPLICATION FOR APPROVAL
- SECTION 24 FURTHER INFORMATION MAY BE REQUESTED
- SECTION 25 PERIOD WITHIN WHICH APPLICATION FOR APPROVAL IS TO BE DECIDED
- SECTION 26 DECIDING AN APPLICATION FOR APPROVAL
- SECTION 27 WHEN AN APPROVAL IS IN FORCE
- SECTION 28 APPLICATION FOR VARIATION OF AN APPROVAL
- SECTION 29 AN APPLICATION MUST BE DECIDED WITHIN A PERIOD OF TIME
- SECTION 30 APRA MAY VARY AN APPROVAL ON ITS OWN INITIATIVE
- SECTION 31 NOTIFYING THE RSA INSTITUTION OF THE OUTCOME OF AN APPLICATION
- SECTION 32 WHEN A VARIATION OF APPROVAL COMES INTO FORCE
- SECTION 33 SUSPENSION OR REVOCATION OF APPROVAL
- SECTION 34 CONSEQUENCES OF SUSPENSION OR REVOCATION
- SECTION 35 NOTIFICATION OF BREACH OF CONDITIONS
- SECTION 36 INTERPRETATION
- PART 4 - OPERATING STANDARDS ETC. AND ANNUAL RETURNS FOR RSAs
- Division 1 - Object of Part
- SECTION 37 OBJECT OF PART
- Division 2 - Operating standards
- SECTION 38 OPERATING STANDARDS FOR RSAs
- SECTION 39 PRESCRIBED OPERATING STANDARDS MUST BE COMPLIED WITH
- Division 3 - Portability forms
- SECTION 39A PORTABILITY FORMS
- Division 4 - Other provisions relating to the operation of RSAs
- SECTION 40 INTEREST OFF-SET ARRANGEMENTS ETC. NOT PERMITTED
- SECTION 41 CERTAIN USES OF RSAs PROHIBITED
- SECTION 42 RSA PROVIDER NOT TO BREACH CAPITAL GUARANTEE
- SECTION 43 CIVIL LIABILITY WHERE SECTION 42 CONTRAVENED
- SECTION 43A RULES ABOUT CASHING BENEFITS AFTER DEATH OF RSA HOLDER
- SECTION 44 RSA PROVIDER TO GIVE COPY OF AUDIT REPORT TO APRA
- PART 4A - DATA AND PAYMENT REGULATIONS AND STANDARDS RELATING TO RSAS
- Division 1 - Data and payment regulations and standards relating to RSAs
- SECTION 45 OBJECT OF PART
- SECTION 45A ALTERNATIVE CONSTITUTIONAL BASIS
- SECTION 45B DATA AND PAYMENT REGULATIONS AND STANDARDS RELATING TO RSAS
- SECTION 45C RELATIONSHIP BETWEEN STANDARDS AND OTHER LAW
- Division 2 - Compliance with data and payment regulations and standards relating to RSAs
- SECTION 45D COMPLIANCE REQUIREMENT - RSA PROVIDERS
- SECTION 45E COMPLIANCE REQUIREMENT - EMPLOYERS
- SECTION 45F REGULATOR ' S POWER TO GIVE DIRECTIONS IN CERTAIN CIRCUMSTANCES - RSA PROVIDERS
- SECTION 45G REGULATOR ' S POWER TO GIVE DIRECTIONS IN CERTAIN CIRCUMSTANCES - EMPLOYERS
- Division 3 - Infringement notices
- SECTION 45H WHEN AN INFRINGEMENT NOTICE MAY BE GIVEN
- SECTION 45J MATTERS TO BE INCLUDED IN NOTICE
- SECTION 45K EXTENSION OF TIME TO PAY AMOUNT
- SECTION 45L WITHDRAWAL OF AN INFRINGEMENT NOTICE
- SECTION 45M EFFECT OF PAYMENT OF AMOUNT
- SECTION 45N EFFECT OF THIS DIVISION
- Division 4 - Information
- Subdivision A - Correction and rectification of information
- SECTION 45P CORRECTION AND RECTIFICATION OF INFORMATION
- Subdivision B - Register of information about certain RSAs
- SECTION 45Q REGISTER OF INFORMATION ABOUT CERTAIN RSAs
- SECTION 45R RSA PROVIDERS TO PROVIDE INFORMATION FOR INCLUSION IN REGISTER
- PART 5 - DUTIES ETC. OF RSA PROVIDERS AND EMPLOYERS
- Division 1 - Preliminary
- SECTION 46 CONTRAVENTION OF PART DOES NOT AFFECT VALIDITY OF A TRANSACTION OR ANY OTHER ACT
- Division 2 - Duties of RSA providers
- SECTION 47 DISPUTE RESOLUTION SYSTEMS
- SECTION 48 DUTY TO KEEP MINUTES AND RECORDS
- SECTION 49 DUTY TO KEEP REPORTS
- ### (Repealed) SECTION 50 DUTY TO TRANSFER BALANCE OF RSA
- (Repealed) Division 3 - Offering RSAs and applications for RSAs
- ### (Repealed) SECTION 51 APPLICATION FORMS
- ### (Repealed) SECTION 52 EMPLOYERS MUST PROVIDE EMPLOYEES WITH ALTERNATIVE OPTIONS
- Division 4 - Provisions relating to information given to prospective RSA holders
- ### (Repealed) SECTION 53 INFORMATION TO BE GIVEN TO A PERSON BEFORE BECOMING AN RSA HOLDER
- ### (Repealed) SECTION 54 INFORMATION TO BE GIVEN TO EMPLOYERS WHO APPLY FOR RSAs ON BEHALF OF EMPLOYEES
- ### (Repealed) SECTION 55 DOCUMENTS TO BE GIVEN TO EMPLOYEES
- ### (Repealed) SECTION 56 REGULATIONS REQUIRING THE GIVING OF INFORMATION
- Division 5 - Stop orders
- ### (Repealed) SECTION 57 ORDER TO STOP CONTRACTS ETC. FOR PROVISION OF NEW RSAs
- ### (Repealed) SECTION 58 WHEN A STOP ORDER IS IN FORCE
- ### (Repealed) SECTION 59 REVOCATION OF STOP ORDER
- ### (Repealed) SECTION 60 EFFECT OF STOP ORDER
- Division 6 - How certain money to be held
- ### (Repealed) SECTION 61 RSA PROVIDER TO COMPLY WITH REQUIREMENTS OF THE REGULATIONS IN RELATION TO CERTAIN MONEY
- Division 7 - Cooling-off period
- ### (Repealed) SECTION 62 COOLING-OFF PERIOD WHERE EMPLOYER APPLIES FOR RSA
- PART 6 - RECORDS, AUDITS AND AUDITORS
- SECTION 63 OBJECT OF PART
- SECTION 64 RECORDS
- SECTION 65 AUDIT OF RECORDS
- SECTION 66 OBLIGATIONS OF AUDITORS - COMPLIANCE
- SECTION 66A AUDITOR MAY GIVE INFORMATION TO THE REGULATOR
- SECTION 66B SELF INCRIMINATION
- SECTION 67 COURT POWER OF DISQUALIFICATION
- SECTION 67A COURT POWER TO REVOKE OR VARY A DISQUALIFICATION ETC.
- SECTION 67AA PRIVILEGE AGAINST EXPOSURE TO PENALTY - DISQUALIFICATION UNDER SECTION 67
- SECTION 67B DISQUALIFIED PERSONS NOT TO BE AUDITOR OF RSA PROVIDER
- SECTION 68 APRA MAY REFER MATTERS TO A PROFESSIONAL ASSOCIATION
- SECTION 69 AUDITOR MUST NOTIFY THE REGULATOR OF ATTEMPTS TO UNDULY INFLUENCE ETC. THE AUDITOR ETC.
- SECTION 70 GIVING FALSE OR MISLEADING INFORMATION TO AUDITOR
- PART 7 - PROHIBITED CONDUCT IN RELATION TO RSAs
- ### (Repealed) SECTION 71 FRAUDULENTLY INDUCING A PERSON TO ENGAGE IN A REGULATED ACT - CRIMINAL LIABILITY
- ### (Repealed) SECTION 72 MISLEADING CONDUCT IN CONNECTION WITH A REGULATED ACT - CIVIL LIABILITY
- ### (Repealed) SECTION 73 MISLEADING CONDUCT BY RSA PROVIDERS - CIVIL LIABILITY
- SECTION 74 CIVIL LIABILITY WHERE SECTION 78 CONTRAVENED
- ### (Repealed) SECTION 75 REGULATED DOCUMENTS NOT TO BE FALSE OR MISLEADING - CRIMINAL LIABILITY
- ### (Repealed) SECTION 76 REGULATED DOCUMENTS NOT TO BE FALSE OR MISLEADING - CIVIL LIABILITY
- ### (Repealed) SECTION 77 STATEMENTS BY EXPERTS
- SECTION 78 IMPROPER CONDUCT IN THE PROVISION OF RSAs
- SECTION 79 CONTRAVENTION OF PART DOES NOT AFFECT VALIDITY OF TRANSACTIONS ETC.
- (Repealed) PART 8 - PAYMENT OF UNCLAIMED RSA MONEY TO THE COMMISSIONER OF TAXATION
- ### (Repealed) SECTION 80 OBJECT OF PART
- ### (Repealed) SECTION 81 MEANING OF UNCLAIMED MONEY
- ### (Repealed) SECTION 82 STATEMENT OF UNCLAIMED MONEY
- ### (Repealed) SECTION 83 PAYMENT OF UNCLAIMED MONEY TO COMMISSIONER OF TAXATION
- ### (Repealed) SECTION 84 PAYMENT OF UNCLAIMED MONEY TO A STATE OR TERRITORY AUTHORITY
- ### (Repealed) SECTION 85 REGISTER OF UNCLAIMED MONEY
- ### (Repealed) SECTION 86 MEANING OF STATE OR TERRITORY AUTHORITY
- PART 9 - FACILITY TO PAY BENEFITS TO ELIGIBLE ROLLOVER FUNDS
- SECTION 87 OBJECT OF PART
- SECTION 88 INTERPRETATION
- SECTION 89 PAYMENT OF BENEFITS TO ELIGIBLE ROLLOVER FUND
- SECTION 90 OPERATING STANDARDS FOR RSA PROVIDERS - INFORMATION AND RECORDS
- PART 10 - MONITORING AND INVESTIGATION
- Division 1 - Objects of Part
- SECTION 91 OBJECTS OF PART
- Division 2 - Monitoring RSA providers
- SECTION 92 INFORMATION TO BE GIVEN TO REGULATOR
- SECTION 93 REGULATOR MAY REQUIRE PRODUCTION OF BOOKS
- SECTION 94 ACCESS TO PREMISES
- SECTION 94A ALTERNATIVE CONSTITUTIONAL BASIS
- Division 3 - Investigations by the Regulator
- SECTION 95 INVESTIGATION OF RSA PROVIDER
- SECTION 96 INSPECTORS
- SECTION 97 DELEGATION BY INSPECTOR
- SECTION 98 REGULATOR MAY EXERCISE POWERS OF INSPECTOR
- SECTION 99 INSPECTOR MAY ENTER PREMISES FOR PURPOSES OF AN INVESTIGATION
- SECTION 100 INSPECTOR MAY REQUIRE PRODUCTION OF BOOKS
- SECTION 101 POWERS OF INSPECTOR TO REQUIRE ASSISTANCE FROM, AND EXAMINE, CURRENT AND FORMER RELEVANT PERSONS AND OTHER PERSONS
- SECTION 102 APPLICATION FOR WARRANT TO SEIZE BOOKS NOT PRODUCED
- SECTION 103 GRANT OF WARRANT
- SECTION 104 POWERS IF BOOKS PRODUCED OR SEIZED
- SECTION 105 POWERS IF BOOKS NOT PRODUCED
- Division 4 - Examinations
- SECTION 106 APPLICATION OF DIVISION
- SECTION 107 REQUIREMENTS MADE OF AN EXAMINEE
- SECTION 108 EXAMINATION TO BE IN PRIVATE
- SECTION 109 EXAMINEE'S LAWYER MAY ATTEND
- SECTION 110 RECORD OF EXAMINATION
- SECTION 111 GIVING COPIES OF RECORD TO OTHER PERSONS
- SECTION 112 COPIES GIVEN SUBJECT TO CONDITIONS
- SECTION 113 RECORD TO ACCOMPANY REPORT
- Division 5 - Reports
- SECTION 114 REPORT OF INSPECTOR
- Division 6 - Offences
- SECTION 115 COMPLIANCE WITH REQUIREMENTS MADE UNDER THIS ACT
- SECTION 116 CONCEALING BOOKS RELEVANT TO INVESTIGATION
- SECTION 117 SELF-INCRIMINATION
- SECTION 118 LEGAL PROFESSIONAL PRIVILEGE
- SECTION 119 POWERS OF COURT WHERE NON-COMPLIANCE WITH THIS ACT
- Division 7 - Evidentiary use of certain material
- SECTION 120 STATEMENTS MADE AT AN EXAMINATION: PROCEEDINGS AGAINST EXAMINEE
- SECTION 121 STATEMENTS MADE AT AN EXAMINATION: OTHER PROCEEDINGS
- SECTION 122 WEIGHT OF EVIDENCE ADMITTED UNDER SECTION 121
- SECTION 123 OBJECTION TO ADMISSION OF STATEMENTS MADE AT EXAMINATION
- SECTION 124 COPIES OF, OR EXTRACTS FROM, CERTAIN BOOKS
- SECTION 125 REPORT UNDER DIVISION 5
- SECTION 126 EXCEPTIONS TO ADMISSIBILITY OF REPORT
- SECTION 127 MATERIAL OTHERWISE ADMISSIBLE
- Division 8 - Miscellaneous
- SECTION 128 REGULATOR MAY CAUSE CIVIL PROCEEDING TO BE BEGUN
- SECTION 129 PERSON COMPLYING WITH REQUIREMENT NOT TO INCUR LIABILITY TO ANOTHER PERSON
- SECTION 129A AUTHORISATION OF MEMBERS OF STAFF
- PART 11 - TAX FILE NUMBERS
- Division 1 - Object of Part
- SECTION 130 OBJECT OF PART
- Division 2 - Quotation of holder's tax file number
- SECTION 131 EMPLOYEE MAY QUOTE TO EMPLOYER
- SECTION 132 EMPLOYER MAY INFORM RSA PROVIDER OF TAX FILE NUMBER
- SECTION 133 EMPLOYER MUST INFORM RSA PROVIDER OF TAX FILE NUMBER
- SECTION 133A USE OF TAX FILE NUMBER TO VALIDATE INFORMATION
- Division 3 - Quotation, use and transfer of holder's tax file number
- SECTION 134 HOLDER OR APPLICANT MAY QUOTE TAX FILE NUMBER
- SECTION 135 RSA PROVIDER MAY REQUEST HOLDER'S OR APPLICANT'S TAX FILE NUMBER
- SECTION 136 RSA PROVIDER MUST REQUEST PERSON BECOMING HOLDER OF AN RSA TO QUOTE TAX FILE NUMBER
- SECTION 137 USE OF TAX FILE NUMBER FOR CERTAIN PURPOSES
- SECTION 137A USE OF TAX FILE NUMBER TO LOCATE AMOUNTS OR FOR CONSOLIDATION
- SECTION 137B USE OF TAX FILE NUMBER TO VALIDATE INFORMATION
- SECTION 138 RSA PROVIDER MUST INFORM OTHER RSA PROVIDER OR TRUSTEE OF CERTAIN SUPERANNUATION ENTITIES OF TAX FILE NUMBER FOR CERTAIN PURPOSES
- SECTION 138A PORTABILITY FORMS
- Division 4 - Method of quotation of tax file numbers, including deemed quotation
- SECTION 139 METHOD OF QUOTING TAX FILE NUMBER
- SECTION 140 EMPLOYEE TAKEN TO HAVE QUOTED TO RSA PROVIDER WHERE RSA PROVIDER INFORMED BY EMPLOYER
- SECTION 140A HOLDER TAKEN TO HAVE QUOTED WHERE COMMISSIONER GIVES NOTICE
- SECTION 141 INFORMATION PROVIDED BY RSA PROVIDER TAKEN TO HAVE BEEN PROVIDED BY HOLDER
- SECTION 142 PERSON CLAIMING BENEFIT TAKEN TO HAVE QUOTED WHERE HE OR SHE PROVIDED TAX FILE NUMBER IN CONNECTION WITH CLAIM
- SECTION 143 HOLDER OR APPLICANT TAKEN TO HAVE QUOTED IF HE OR SHE QUOTED FOR OTHER PURPOSES
- Division 4A - Commissioner of Taxation may issue notices about tax file numbers
- SECTION 143A EFFECT OF MISTAKEN QUOTATION OF TAX FILE NUMBER
- SECTION 143B EFFECT OF INVALID QUOTATION OF TAX FILE NUMBER
- SECTION 143C COMMISSIONER OF TAXATION MAY INFORM RSA PROVIDER OF TAX FILE NUMBER
- SECTION 143D VALIDATION NOTICE - HOLDERS OF RSAs
- SECTION 143E VALIDATION NOTICE - EMPLOYEES
- SECTION 143F COMMISSIONER OF TAXATION MAY PROVIDE ELECTRONIC INTERFACE
- Division 5 - Provision of tax file numbers in forms etc.
- SECTION 144 FORMS ETC. MAY REQUIRE TAX FILE NUMBER
- SECTION 145 FAILURE TO QUOTE TAX FILE NUMBER
- Division 6 - General
- SECTION 146 STATE INSURANCE
- SECTION 147 THIS PART TO BE SUPERANNUATION LAW
- SECTION 147A TRANSITIONAL PROVISIONS
- PART 12 - OFFENCES RELATING TO RECORDS ETC.
- SECTION 148 OBJECT OF PART
- SECTION 149 INTERPRETATION
- ### (Repealed) SECTION 150 FALSE OR MISLEADING STATEMENTS
- SECTION 151 INCORRECTLY KEEPING RECORDS ETC.
- ### (Repealed) SECTION 152 RECKLESSLY MAKING FALSE OR MISLEADING STATEMENTS
- ### (Repealed) SECTION 153 INTENTIONALLY MAKING FALSE OR MISLEADING STATEMENTS
- SECTION 154 INCORRECTLY KEEPING OR MAKING RECORDS
- SECTION 155 INCORRECTLY KEEPING RECORDS WITH INTENTION OF DECEIVING OR MISLEADING ETC.
- SECTION 156 FALSIFYING OR CONCEALING IDENTITY WITH INTENTION OF DECEIVING OR MISLEADING ETC.
- PART 13 - POWERS OF COURTS
- SECTION 157 OBJECT OF PART
- SECTION 158 POWER TO GRANT RELIEF
- SECTION 159 POWER OF COURT TO GIVE DIRECTIONS WITH RESPECT TO MEETINGS ORDERED BY THE COURT
- SECTION 160 IRREGULARITIES
- SECTION 161 POWER OF COURT TO PROHIBIT PAYMENT OR TRANSFER OF MONEY OR PROPERTY
- SECTION 162 COURT MAY ORDER THE DISCLOSURE OF INFORMATION OR THE PUBLICATION OF ADVERTISEMENTS - CONTRAVENTION OF PROVISIONS RELATING TO PROVISION OF RSAs ETC.
- SECTION 163 INJUNCTIONS
- SECTION 164 EFFECT OF SECTIONS 161, 162 AND 163
- SECTION 165 POWER OF COURT TO PUNISH FOR CONTEMPT OF COURT
- SECTION 166 COURT MAY RESOLVE TRANSITIONAL DIFFICULTIES
- PART 14 - PROCEEDINGS
- SECTION 167 OBJECT OF PART
- SECTION 168 POWER OF REGULATOR TO INTERVENE IN PROCEEDING
- SECTION 169 CIVIL PROCEEDING NOT TO BE STAYED
- SECTION 170 EVIDENCE OF CONTRAVENTION
- SECTION 171 VESTING OF PROPERTY
- PART 15 - EXEMPTIONS AND MODIFICATIONS
- SECTION 172 OBJECT OF PART
- SECTION 173 INTERPRETATION
- SECTION 174 REGULATOR'S POWERS OF EXEMPTION - MODIFIABLE PROVISIONS
- SECTION 175 REGULATOR'S POWERS OF EXEMPTION - GENERAL ISSUES
- SECTION 176 ENFORCEMENT OF CONDITIONS TO WHICH EXEMPTION IS SUBJECT
- SECTION 177 REGULATOR'S POWERS OF MODIFICATION - MODIFIABLE PROVISIONS
- SECTION 178 REGULATOR'S POWERS OF MODIFICATION - GENERAL ISSUES
- SECTION 179 REVOCATION OF EXEMPTIONS AND MODIFICATIONS
- SECTION 180 PUBLICATION OF EXEMPTIONS AND MODIFICATIONS ETC.
- PART 16 - MISCELLANEOUS
- SECTION 181 OBJECT OF PART
- SECTION 182 REGULATOR MAY DIRECT RSA INSTITUTIONS NOT TO ACCEPT EMPLOYER CONTRIBUTIONS
- SECTION 183 RSA CONTRIBUTIONS - DEDUCTIONS FROM SALARY OR WAGES TO BE REMITTED PROMPTLY
- SECTION 184 COMPLIANCE WITH DETERMINATIONS OF THE SUPERANNUATION COMPLAINTS TRIBUNAL
- SECTION 185 CONDUCT BY DIRECTORS, SERVANTS AND AGENTS
- SECTION 186 CONVICTION DOES NOT RELIEVE DEFENDANT FROM CIVIL LIABILITY
- ### (Repealed) SECTION 187 LIABILITY FOR DAMAGES
- SECTION 188 CIVIL IMMUNITY WHERE DEFENDANT WAS COMPLYING WITH THIS ACT
- SECTION 189 REVIEW OF CERTAIN DECISIONS
- SECTION 190 STATEMENTS TO ACCOMPANY NOTIFICATION OF DECISIONS
- ### (Repealed) SECTION 191 SECRECY
- ### (Repealed) SECTION 192 HOW INFORMATION MAY BE GIVEN TO THE COMMISSIONER OF TAXATION
- ### (Repealed) SECTION 193 APRA MAY COLLECT STATISTICAL INFORMATION
- ### (Repealed) SECTION 194 APRA MAY PUBLISH STATISTICAL INFORMATION
- SECTION 195 THIS ACT AND THE REGULATIONS HAVE EFFECT SUBJECT TO THE CRIMES (SUPERANNUATION BENEFITS) ACT 1989 AND THE AUSTRALIAN FEDERAL POLICE ACT 1979
- SECTION 196 PAYMENT OUT OF AN RSA IN ACCORDANCE WITH THE BANKRUPTCY ACT 1966
- SECTION 197 CONCURRENT OPERATION OF STATE/TERRITORY LAWS
- ### (Repealed) SECTION 198 ADDITIONAL FUNCTIONS OF THE CHIEF EXECUTIVE MEDICARE
- ### (Repealed) SECTION 199 ANNUAL REPORTS
- SECTION 200 REGULATIONS
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.