Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 (F2021L00412)

Schedule 1   Amendments

Retirement Savings Accounts Regulations 1997

21   In the appropriate position in Part 7

Insert:

7.10 Amendments made by the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021

(1) The amendment made by item 3 of Schedule 1 to the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 applies in relation to requests made under Division 4A.2 on or after 1 May 2021.

(2) The amendments made by items 4 to 9 of Schedule 1 to the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 apply in relation to non-member spouse interests in relation to which requests have not, as at 1 May 2021, been made under Division 4A.2 within the time allowed under subregulation 4A.09(1).

(3) The amendment made by item 10 of Schedule 1 to the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 applies in relation to requests made under Division 4A.3 on or after 1 May 2021.

(4) The amendments made by items 11 to 14 of Schedule 1 to the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 apply in relation to non-member spouse interests in relation to which requests have not, as at 1 May 2021, been made under Division 4A.3 within the time allowed under subregulation 4A.19(1).

(5) The amendment made by item 15 of Schedule 1 to the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 applies in relation to:

(a) non-member spouse interests in relation to which requests have not, as at 1 May 2021, been made under Division 4A.2 within the time allowed under subregulation 4A.09(1); and

(b) non-member spouse interests in relation to which requests have not, as at 1 May 2021, been made under Division 4A.3 within the time allowed under subregulation 4A.19(1); and

(6) The amendment made by item 16 of Schedule 1 to the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 applies in relation to non-member spouse interests in relation to which a belief is formed in accordance with subregulation 4A.27(6) on or after 1 May 2021.

(7) The amendments made by items 17 and 18 of Schedule 1 to the Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021 apply in relation to requests mentioned in paragraph 4A.28(2)(b) on or after 1 May 2021.