Superannuation Industry (Supervision) Regulations 1994

REGULATION 4A.07 ISSUE OF CHILD ACCOUNTS  
4A.07(1)
The trustee of a regulated superannuation fund that is a self managed superannuation fund must not issue a child account to a person unless:

(a) the person making the application is the child's legal personal representative, a parent of the child or the child's guardian; or

(b) the child account is issued as a result of an eligible application.

4A.07(2)
The trustee of a regulated superannuation fund (other than a self managed superannuation fund) must not issue a child account to a person unless the child account is issued as a result of an eligible application.