Superannuation Industry (Supervision) Amendment Regulation 2012 (No. 3)
(203 of 2012)
Dated 16 August 2012
Superannuation Industry (Supervision) Act 1993
1 Name of regulation
This regulation is theSuperannuation Industry (Supervision) Amendment Regulation 2012 (No. 3).
2 Commencement
This regulation commences on the day after it is registered.
3 Amendment of Superannuation Industry (Supervision) Regulations 1994
Schedule 1 amends theSuperannuation Industry (Supervision) Regulations 1994.
Schedule 1 Amendments
[1] Paragraph 6.01B (3) (b)
substitute
(b)the conditions of release in items 102, 102A, 103, 103A, 103B, 109, 112, 112A, 202, 202A, 203, 204, 204A, 209 and 209A of Schedule 1.
[2] Paragraph 6.22 (4) (a)
after
292-410
insert
or 292-420
[3] Paragraph 6.26 (2) (a)
after
292-410
insert
or 292-420
[4] After subparagraph 6.27 (b) (i)
insert
(ia)section 292-420 of theIncome Tax Assessment Act 1997; or
[5] Schedule 1, after item 112
insert
112A |
The Commissioner of Taxation issues a release authority to a superannuation provider under subsection 292-420 (1) of theIncome Tax Assessment Act 1997 |
Restrictions contained in subsections 292-420 (4), (5) and (7) of theIncome Tax Assessment Act 1997 |
[6] Schedule 1, after item 209
insert
209A |
The Commissioner of Taxation issues a release authority to a superannuation provider under subsection 292-420 (1) of theIncome Tax Assessment Act 1997 |
Restrictions contained in subsections 292-420 (4), (5) and (7) of theIncome Tax Assessment Act 1997 |