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