Contents (2011 - 432)
Superannuation Regulation 2011
Status information

Explanatory Note

Part 1 Preliminary

1 Name of Regulation
2 Commencement
3 Definitions

Part 2 Reduction of benefits

Division 1 General

4 Application of Division
5 Reductions relating to early release of benefits
6 Consent to reduction relating to early release of benefit
7 Reduction for superannuation contributions surcharge: section 61RA (5)
8 Commutation of pensions for reduction of benefits

Division 2 Reductions relating to no-TFN tax

9 Benefit reductions relating to no-TFN tax
10 Provision of information

Part 3 Family law provisions

11 Interpretation
12 Valuation of superannuation interests
13 Notice to contributor and non-contributor spouse when entitlement becomes payable
14 Payment of family law superannuation entitlements
15 Reduction of benefits of contributors
16 Effect of benefit reductions on pensions and other benefits
17 Apportionment of benefits between reserves
18 Transitional provisions relating to existing family law superannuation entitlements

Part 4 Miscellaneous

19 Payment by STC in relation to post-payment surcharge assessment notice received by former contributor
20 Maximum surcharge deduction amount
21 Cancellation of breakdown pension at direction of pensioner
22 Saving provision

Historical notes