Superannuation Industry (Supervision) Regulations 1994

SCHEDULE 1

CONDITIONS OF RELEASE OF BENEFITS

(Subregulations 1.03AB(2) and 6.01(2) , regulation 6.01A, paragraphs 6.15A(1)(a) and (b) , (2)(b) , (3)(b) , (4)(c) and (5)(c) , subparagraph 6.16(3)(b)(ii) and paragraphs 6.18(3)(a) , 6.19(3)(a) , 6.23(3)(a) and 7A.01A(a) and (c) )

PART 1 - REGULATED SUPERANNUATION FUNDS

**PART 1 - REGULATED SUPERANNUATION FUNDS**
Column 1	Column 2	Column 3
Item	Conditions of release	Cashing restrictions
101	Retirement	Nil
102	Death	Nil
102A	Terminal medical condition	Nil
103	Permanent incapacity	Nil
103A	Former temporary resident to whom regulation 6.20A or 6.20B applies, requesting in writing the release of his or her benefits	Amount that is at least the amount of the temporary resident ' s withdrawal benefit in the fund, paid:
		(a)	as a single lump sum; or
		(b)	if the fund receives any combination of contributions, transfers and rollovers after cashing the benefits - in a way that ensures that the amount is cashed
103B	The trustee is required to pay an amount to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999 , or may pay an amount to the Commissioner of Taxation under Part 3D of that Act, for the person ' s superannuation interest in the fund	Amount that the trustee is required to pay to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999 , or may pay to the Commissioner of Taxation under Part 3D of that Act, for the person ' s superannuation interest in the fund, paid as a lump sum to the Commissioner
104	Termination of gainful employment with a standard employer-sponsor of the regulated superannuation fund on or after 1 July 1997 (where the member ' s preserved benefits in the fund at the time of the termination are less than $200)	Nil
105	Severe financial hardship	For a person taken to be in severe financial hardship under paragraph 6.01(5)(a) - in each 12 month period (beginning on the date of first payment), a single lump sum not less than $1,000 (except if the amount of the person ' s preserved benefits and restricted non-preserved benefits is less than that amount) and not more than $10,000
		For a person taken to be in severe financial hardship under paragraph 6.01(5)(b) - Nil.
106	Attaining age 65	Nil
107	The Regulator has determined under subregulation 6.19A(2) that a specified amount of benefits in the regulated superannuation fund may be released on a compassionate ground	A single lump sum, not exceeding an amount determined, in writing, by the Regulator, being an amount that:
		(a)	taking account of the ground and of the person ' s financial capacity, is reasonably required; and
		(b)	in the case of the ground mentioned in paragraph 6.19A(1)(b) - in each 12 month period (beginning on the date of first payment), does not exceed an amount equal to the sum of:
			(i)	3 months ' repayments; and
			(ii)	12 months ' interest on the outstanding balance of the loan
107A	The Regulator has determined under subregulation 6.19B(3) (about coronavirus) that a specified amount of benefits in the regulated superannuation fund may be released on a compassionate ground	A single lump sum, not exceeding the amount determined, in writing, by the Regulator in relation to the fund
108	Termination of gainful employment with an employer who had, or any of whose associates had, at any time, contributed to the regulated superannuation fund in relation to the member	1. Preserved benefits: Non-commutable life pension or non-commutable life annuity 2. Restricted non-preserved benefits: Nil
109	Temporary incapacity	A non-commutable income stream cashed from the regulated superannuation fund for:
		(a)	the purpose of continuing (in whole or part) the gain or reward which the member was receiving before the temporary incapacity; and
		(b)	a period not exceeding the period of incapacity from employment of the kind engaged in immediately before the temporary incapacity
109A	For acquiring a superannuation interest (within the meaning of the 1997 Tax Act) that supports a deferred superannuation income stream to be provided under a contract or rules that meet the standards of subregulation 1.06A(2)	The restrictions contained in paragraph 1.06A(3)(e)
110	Attaining preservation age	Any of the following:
		(a)	a transition to retirement income stream;
		(b)	a non-commutable allocated annuity;
		(c)	a non-commutable allocated pension;
		(d)	a non-commutable annuity;
		(e)	a non-commutable pension
111	Being a lost member who is found, and the value of whose benefit in the fund, when released, is less than $200	Nil
111A	The Commissioner of Taxation gives a superannuation provider a release authority under Division 131 in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 131-35 and 131-40 in that Schedule
111B	A person gives a superannuation provider a release authority under section 135-40 in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 135-75 and 135-85 in that Schedule
111C - 12A	(Repealed by FRLI No F2017L00321)
113	A person gives a transitional release authority to a superannuation provider under section 292-80B of the Income Tax (Transitional Provisions) Act 1997	Restrictions contained in subsections 292-80C(1) and (2) of the Income Tax (Transitional Provisions) Act 1997
113A	A former resident of Australia has: (a) moved permanently to New Zealand; and (b) nominated a provider of a KiwiSaver Scheme for the purposes of this item	Amount that is at least the amount of the former resident ' s withdrawal benefit in the fund, paid:
		(a)	as a single lump sum; or
		(b)	if the fund receives any combination of contributions, transfers and rollovers after cashing the benefits - in a way that ensures that the amount is cashed
114	Any other condition, if expressed to be a condition of release, in an approval under subparagraph 62(1)(b)(v) of the Act	Restrictions expressed in the approval to be cashing restrictions applying to the condition of release

View history note

History

Sch 1, Pt 1 amended by FRLI No F2021L00412, reg 4 and Sch 1 items 54 and 55, by inserting " , or may pay an amount to the Commissioner of Taxation under Part 3D of that Act, " in table item 103B, column 2 and " , or may pay to the Commissioner of Taxation under Part 3D of that Act, " in table item 103B, column 3, effective 2 April 2021.

Sch 1, Pt 1 amended by No 22 of 2020, s 3 and Sch 13 item 11, by inserting table item 107A, effective 25 March 2020.

Sch 1, Pt 1 amended by FRLI No F2018L00676, reg 4 and Sch 1 item 8, by substituting " The Regulator has determined under subregulation 6.19A(2) that a specified amount of benefits in the regulated superannuation fund may be released on a compassionate ground " for " Compassionate ground " in table item 107, column 2, applicable in relation to applications for the release of benefits on compassionate grounds made after 1 July 2018.

Sch 1, Pt 1 amended by FRLI No F2017L00321, reg 4 and Sch 8 item 20, by substituting table items 111A and 11B for table items 111A to 112A, applicable in relation to release authorities given to superannuation providers on or after 1 July 2018. Table items 111A and 11B formerly read:

111A The Commissioner of Taxation gives a superannuation provider a release authority under subsection 96-10(1) or 96-12(1) in Schedule 1 to the Taxation Administration Act 1953 The restrictions contained in sections 96-20 and 96-25 in Schedule 1 to the Taxation Administration Act 1953

111B A person gives a superannuation provider a release authority under section 135-40 in Schedule 1 to the Taxation Administration Act 1953 The restrictions contained in sections 135-75 and 135-85 in Schedule 1 to the Taxation Administration Act 1953

111C The Commissioner of Taxation gives a superannuation provider a release authority under section 135-45 in Schedule 1 to the Taxation Administration Act 1953 The restrictions contained in sections 135-75 and 135-85 in Schedule 1 to the Taxation Administration Act 1953

112 Either:
(a) a person gives a release authority to a superannuation provider under subsection 292-410(1) of the Income Tax Assessment Act 1997 ; or Restrictions contained in subsections 292-415(1) and (2) of the Income Tax Assessment Act 1997

(b) the Commissioner of Taxation gives a release authority to a superannuation provider under subsection 292-410(4) of the Income Tax Assessment Act 1997

112A The Commissioner of Taxation issues a release authority to a superannuation provider under subsection 292-420(1) of the Income Tax Assessment Act 1997 Restrictions contained in subsections 292-420(4), (5) and (7) of the Income Tax Assessment Act 1997

Sch 1, Pt 1 amended by FRLI No F2017L00704, reg 4 and Sch 1 item 24, by inserting table item 109A, applicable in relation to the following:

(a) a benefit arising under a contract entered into on or after 1 July 2017;

(b) a benefit provided under rules made on or after 1 July 2017.

Sch 1, Pt 1 amended by SLI No 79 of 2015, reg 4 and Sch 1 items 15 and 16, by inserting " or 96-12(1) " in table item 111A, column 2 and omitting " subsection 96-10(1) or " before " section 135-45 " from table item 111C, column 2, effective 2 June 2015.

Sch 1, Pt 1 amended by SLI No 278 of 2013, reg 4 and Sch 1 item 41, by inserting table items 111A, 111B and 111C, effective 17 December 2013.

Sch 1, Pt 1 amended by SLI No 105 of 2013, reg 4 and Sch 1 item 2, by inserting table item 113A, effective 1 July 2013.

Sch 1, Pt 1 amended by SLI No 203 of 2012, reg 3 and Sch 1 item 5, by inserting table item 112A, effective 21 August 2012.

Sch 1, Pt 1 amended by SLI No 15 of 2009, reg 3 and Sch 1 items 21 to 23, by substituting " the person ' s superannuation interest " for " the member ' s superannuation interest " in column 2 and column 3 of item 103B and substituting " a lump sum " for " a single lump sum " in column 3 of item 103B, effective 7 February 2009.

Sch 1, Pt 1 amended by SLI No 282 of 2008, reg 3 and Sch 1 item 45, by substituting item 103A and 103B for item 103A, effective 18 December 2008. Item 103A formerly read:

103A ... Temporary resident permanently departing Australia in circumstances described in regulation 6.20A or 6.20B, and requesting in writing the release of the temporary resident ' s benefits ... Amount that is at least the amount of the temporary resident ' s withdrawal benefit in the fund, paid: (a) as a single lump sum; or (b) if the fund receives any combination of contributions, transfers and rollovers after cashing the benefits - in a way that ensures that the amount is cashed

Sch 1, Pt 1 amended by SLI No 9 of 2008, reg 3 and Sch 1 items 5 and 6, by inserting table item 102A, effective 16 February 2008.

Sch 1, Pt 1 amended by SLI No 74 of 2007, reg 5 and Sch 3 items 96 and 97, by substituting column 3 of item 110 and inserting item 111, effective 1 July 2007. Column 3 of item 110 formerly read:

One or more of the following:

(a) a non-commutable allocated annuity;

(b) a non-commutable allocated pension;

(c) a non-commutable annuity;

(d) a non-commutable pension

Sch 1, Pt 1 amended by SLI No 74 of 2007, reg 3 and Sch 1 item 23, by substituting items 110, 112, 113 and 114 for items 109A and 110, effective 3 April 2007. Items 109A and 110 formerly read:

109A ... Attaining preservation age ... One or more of the following: (a) a non-commutable allocated annuity; (b) a non-commutable allocated pension; (c) a non-commutable annuity; (d) a non-commutable pension

110 ... Any other condition, if expressed to be a condition of release, in an approval under subparagraph 62(1)(b)(v) of the Act ... Restrictions expressed in the approval to be cashing restrictions applying to the condition of release

Sch 1, Pt 1 amended by SLI No 56 of 2005, reg 3 and Sch 1 item 2, by inserting table item 109A, effective 1 July 2005.

Sch 1 item 103A substituted by SR No 91 of 2002.

Pt 1 of Sch 1 amended by SR No 239 of 1999, SR No 193 of 1998, SR No 343 of 1997, SR No 152 of 1997, SR No 152 of 1997, SR No 153 of 1997 and SR No 189 of 1994.

PART 2 - APPROVED DEPOSIT FUNDS

**PART 2 - APPROVED DEPOSIT FUNDS**
Column 1	Column 2	Column 3
Item no.	Conditions of release	Cashing restrictions
201	Retirement	Nil
202	Death	Nil
202A	Terminal medical condition	Nil
203	Permanent incapacity	Nil
204	Former temporary resident to whom regulation 6.24A applies, requesting in writing the release of his or her benefits	Amount that is at least the amount of the temporary resident ' s withdrawal benefit in the fund, paid:
		(a)	as a single lump sum; or
		(b)	if the fund receives any combination of contributions, transfers and rollovers after cashing the benefits - in a way that ensures that the amount is cashed
204A	The trustee is required to pay an amount to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999 , or may pay an amount to the Commissioner of Taxation under Part 3D of that Act, for the person ' s superannuation interest in the fund	Amount that the trustee is required to pay to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999 , or may pay to the Commissioner of Taxation under Part 3D of that Act, for the person ' s superannuation interest in the fund, paid as a lump sum to the Commissioner
205	Severe financial hardship	For a person taken to be in severe financial hardship under paragraph 6.01(5)(a) - in each 12 month period (beginning on the date of first payment), a single lump sum not less than $1,000 (except if the amount of the person ' s preserved benefits and restricted non-preserved benefits is less than that amount) and not more than $10,000 For a person taken to be in severe financial hardship under paragraph 6.01(5)(b) - Nil
206	Attaining age 65	Nil
207	The Regulator has determined under subregulation 6.19A(2) that a specified amount of benefits in the approved deposit fund may be released on a compassionate ground	A single lump sum, not exceeding the amount determined, in writing, by the Regulator, being an amount that:
		(a)	taking account of the ground and of the person ' s financial capacity, is reasonably required; and
		(b)	in the case of the ground mentioned in paragraph 6.19A(1)(b) - in each 12 month period (beginning on the date of first payment), does not exceed an amount equal to the sum of:
			(i)	3 months ' repayments; and
			(ii)	12 months ' interest on the outstanding balance of the loan.
207A	For acquiring a superannuation interest (within the meaning of the 1997 Tax Act) that supports a deferred superannuation income stream to be provided under a contract or rules that meet the standards of subregulation 1.06A(2)	The restrictions contained in paragraph 1.06A(3)(e)
207AA	The Regulator has determined under subregulation 6.19B(3) (about coronavirus) that a specified amount of benefits in the approved deposit fund may be released on a compassionate ground	A single lump sum, not exceeding the amount determined, in writing, by the Regulator in relation to the fund
208	Attaining preservation age	Any of the following:
		(a)	a transition to retirement income stream;
		(b)	a non-commutable allocated annuity;
		(c)	a non-commutable allocated pension;
		(d)	a non-commutable annuity;
		(e)	a non-commutable pension
208A	The Commissioner of Taxation gives a superannuation provider a release authority under Division 131 in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 131-35 and 131-40 in that Schedule
208B	A person gives a superannuation provider a release authority under section 135-40 in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 135-75 and 135-85 in that Schedule
208C - 209A	(Repealed by FRLI No F2017L00321)
210	A person gives a transitional release authority to a superannuation provider under section 292-80B of the Income Tax (Transitional Provisions) Act 1997	Restrictions contained in subsections 292-80C(1) and (2) of the Income Tax (Transitional Provisions) Act 1997
211	Being a lost member who is found, and the value of whose benefit in the fund, when released, is less than $200	Nil

Note: The definitions set out in subregulation 6.01(2) apply, unless they are immaterial or expressed not to apply, to Schedule 1; see that subregulation.

View history note

History

Sch 1, Pt 2 amended by FRLI No F2021L00412, reg 4 and Sch 1 items 56 and 57, by inserting " , or may pay an amount to the Commissioner of Taxation under Part 3D of that Act, " in table item 204A, column 2 and " , or may pay to the Commissioner of Taxation under Part 3D of that Act, " in table item 204A, column 3, effective 2 April 2021.

Sch 1, Pt 2 amended by No 22 of 2020, s 3 and Sch 13 item 12, by inserting table item 207AA, effective 25 March 2020.

Sch 1, Pt 2 amended by FRLI No F2018L00676, reg 4 and Sch 1 item 9, by substituting table item 207, applicable in relation to applications for the release of benefits on compassionate grounds made after 1 July 2018. Table item 207 formerly read:

207 Compassionate ground A single lump sum, not exceeding an amount determined, in writing, by APRA, being an amount that:

Sch 1, Pt 2 amended by FRLI No F2017L00321, reg 4 and Sch 8 item 21, by substituting table items 208A and 208B for table items 208A to 209A, applicable in relation to release authorities given to superannuation providers on or after 1 July 2018. Table items 208A and 208B formerly read:

208A The Commissioner of Taxation gives a superannuation provider a release authority under subsection 96-10(1) or 96-12(1) in Schedule 1 to the Taxation Administration Act 1953 The restrictions contained in sections 96-20 and 96-25 in Schedule 1 to the Taxation Administration Act 1953

208B A person gives a superannuation provider a release authority under section 135-40 in Schedule 1 to the Taxation Administration Act 1953 The restrictions contained in sections 135-75 and 135-85 in Schedule 1 to the Taxation Administration Act 1953

208C The Commissioner of Taxation gives a superannuation provider a release authority under section 135-45 in Schedule 1 to the Taxation Administration Act 1953 The restrictions contained in sections 135-75 and 135-85 in Schedule 1 to the Taxation Administration Act 1953

209 Either:
(a) a person gives a release authority to a superannuation provider under subsection 292-410(1) of the Income Tax Assessment Act 1997 ; or
(b) the Commissioner of Taxation gives a release authority to a superannuation provider under subsection 292-410(4) of the Income Tax Assessment Act 1997 Restrictions contained in subsections 292-415(1) and (2) of the Income Tax Assessment Act 1997

209A The Commissioner of Taxation issues a release authority to a superannuation provider under subsection 292-420(1) of the Income Tax Assessment Act 1997 Restrictions contained in subsections 292-420(4), (5) and (7) of the Income Tax Assessment Act 1997

Sch 1, Pt 2 amended by FRLI No F2017L00704, reg 4 and Sch 1 item 25, by inserting table item 207A, applicable in relation to the following:

(a) a benefit arising under a contract entered into on or after 1 July 2017;

(b) a benefit provided under rules made on or after 1 July 2017.

Sch 1, Pt 2 amended by SLI No 79 of 2015, reg 4 and Sch 1 items 17 and 18, by inserting " or 96-12(1) " in table item 208A, column 2 and omitting " subsection 96-10(1) or " before " section 135-45 " from table item 208C, column 2, effective 2 June 2015.

Sch 1, Pt 2 amended by SLI No 278 of 2013, reg 4 and Sch 1 item 42, by inserting table items 208A, 208B and 208C, effective 17 December 2013.

Sch 1, Pt 2 amended by SLI No 203 of 2012, reg 3 and Sch 1 item 6, by inserting table item 209A, effective 21 August 2012.

Sch 1, Pt 2 amended by SLI No 15 of 2009, reg 3 and Sch 1 items 24 to 26, by substituting " the person ' s superannuation interest " for " the member ' s superannuation interest " in column 2 and column 3 of item 204A and substituting " a lump sum " for " a single lump sum " in column 3 of item 204A, effective 7 February 2009.

Sch 1, Pt 2 amended by SLI 282 of 2008, reg 3 and Sch 1 item 46, by substituting item 204 and 204A for item 204, effective 18 December 2008. Item 204 formerly read:

204 ... Temporary resident permanently departing Australia in circumstances described in regulation 6.24A, and requesting in writing the release of the temporary resident ' s benefits ... Amount that is at least the amount of the temporary resident ' s withdrawal benefit in the fund, paid: (a) as a single lump sum; or (b) if the fund receives any combination of transfers and rollovers after cashing the benefits - in a way that ensures that the amount is cashed

Sch 1, Pt 2 amended by SLI No 9 of 2008, reg 3 and Sch 1 item 7, by inserting table item 202A, effective 16 February 2008.

Sch 1, Pt 2 amended by SLI No 74 of 2007, reg 5 and Sch 3 items 98 and 99, by substituting column 3 of item 208 and inserting item 211, effective 1 July 2007. Column 3 of item 208 formerly read:

One or more of the following:

(a) a non-commutable allocated annuity;

(b) a non-commutable allocated pension;

(c) a non-commutable annuity;

(d) a non-commutable pension

Sch 1, Pt 2 amended by SLI No 74 of 2007, reg 3 and Sch 1 item 24, by inserting items 209 and 210, effective 3 April 2007.

Sch 1, Pt 2 amended by SLI No 56 of 2005, reg 3 and Sch 1 item 3, by inserting table item 208, effective 1 July 2005.

Sch 1 item 204 substituted by SR No 91 of 2002.

Sch 1 item 207 amended by SR No 193 of 1998, reg 56.1, by substituting " APRA " for " the Commissioner " , effective 1 July 1998. For transitional provisions of SR No 199 of 1998 affecting the amendments made by SR No 193 of 1998, see history note under reg 1.04(2).

Pt 2 of Sch 1 amended by SR No 415 of 1997, reg 2.1, by inserting item 204. This amendment does not limit the operation of reg 5 of SR No 153 of 1997 which provides:

Transitional

5.1 A written request to a trustee, before 1 July 1997, for release of benefits on the ground of permanent departure from Australia, as defined in subregulation 6.01(2) of the Superannuation Industry (Supervision) Regulations as in force immediately before the commencement of these Regulations, must be dealt with by the trustee as if the amendments of the Superannuation Industry (Supervision) Regulations made by regulations 3 and 4 had not occurred.

Pt 2 of Sch 1 amended by SR No 415 of 1997.

Pt 2 of Sch 1 amended by SR No 152 of 1997.

Reg 6.2 of SR No 152 of 1997 provides the following Transitional Provision:

Transitional

6.2 An application to the Commissioner, before 1 July 1997, for a determination under subregulation 6.01(5) of the Superannuation Industry (Supervision) Regulations as in force immediately before the commencement of these Regulations, must be dealt with by the Commissioner as if the amendments of the Superannuation Industry (Supervision) Regulations made by subregulations 3.1, 3.2, 5.1 and 5.3 had not occurred.

Pt 2 of Sch 1 amended by SR No 152 of 1997.

Reg 6.1 of SR No 152 of 1997 provides the following Transitional Provision:

Transitional

6.1 An application to the Commissioner, before 1 July 1997, for a determination that benefits be provided for the member on compassionate grounds, must, if it is an application capable of being dealt with, be dealt with by the Commissioner as if the amendments of the Superannuation Industry (Supervision) Regulations made by subregulations 3.1, 4.1, 5.2 and 5.4 had not occurred.

Pt 2 of Sch 1 amended by SR No 153 of 1997.

Reg 5.1 of SR No 153 of 1997 provides the following Transitional Provision:

Transitional

5.1 A written request to a trustee, before 1 July 1997, for release of benefits on the ground of permanent departure from Australia, as defined in subregulation 6.01(2) of the Superannuation Industry (Supervision) Regulations as in force immediately before the commencement of these Regulations, must be dealt with by the trustee as if the amendments of the Superannuation Industry (Supervision) Regulations made by regulations 3 and 4 had not occurred.

Pt 2 of Sch 1 amended by SR No 189 of 1994.

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111A	The Commissioner of Taxation gives a superannuation provider a release authority under subsection 96-10(1) or 96-12(1) in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 96-20 and 96-25 in Schedule 1 to the Taxation Administration Act 1953
111B	A person gives a superannuation provider a release authority under section 135-40 in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 135-75 and 135-85 in Schedule 1 to the Taxation Administration Act 1953
111C	The Commissioner of Taxation gives a superannuation provider a release authority under section 135-45 in Schedule 1 to the Taxation Administration Act 1953	The restrictions contained in sections 135-75 and 135-85 in Schedule 1 to the Taxation Administration Act 1953
112	Either: (a) a person gives a release authority to a superannuation provider under subsection 292-410(1) of the Income Tax Assessment Act 1997 ; or	Restrictions contained in subsections 292-415(1) and (2) of the Income Tax Assessment Act 1997
112	(b) the Commissioner of Taxation gives a release authority to a superannuation provider under subsection 292-410(4) of the Income Tax Assessment Act 1997
112A	The Commissioner of Taxation issues a release authority to a superannuation provider under subsection 292-420(1) of the Income Tax Assessment Act 1997	Restrictions contained in subsections 292-420(4), (5) and (7) of the Income Tax Assessment Act 1997