Federal Register of Legislation - Australian Government

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Regulations as amended, taking into account amendments up to Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 2) Regulations 2021
Administered by: Treasury
Registered 06 Jan 2022
Start Date 18 Dec 2021

Commonwealth Coat of Arms of Australia

Superannuation (Unclaimed Money and Lost Members) Regulations 2019

made under the

Superannuation (Unclaimed Money and Lost Members) Act 1999

Compilation No. 3

Compilation date:                              18 December 2021

Includes amendments up to:            F2021L01841

Registered:                                         6 January 2022

About this compilation

This compilation

This is a compilation of the Superannuation (Unclaimed Money and Lost Members) Regulations 2019 that shows the text of the law as amended and in force on 18 December 2021 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part 1—Preliminary                                                                                                                                        1

1............ Name............................................................................................................................. 1

3............ Authority....................................................................................................................... 1

4............ Definitions..................................................................................................................... 1

5............ Eligibility age................................................................................................................. 1

Part 2—Information to be included in notices                                                                                3

6............ Recovery of overpayments............................................................................................ 3

Part 3—Prescribed visas                                                                                                                              4

7............ Temporary residents—prescribed visas......................................................................... 4

Part 4—Interest on unclaimed amounts                                                                                             5

8............ Interest on unclaimed amounts—interest periods ending on 30 June 2013................... 5

9............ Interest on unclaimed amounts—interest periods starting on or after 1 July 2013......... 6

Part 5—Payment of low balances in inactive accounts to the Commissioner              8

10.......... Inactive low‑balance accounts in regulated superannuation funds................................. 8

11.......... Inactive low‑balance accounts in approved deposit funds............................................. 8

12.......... Inactive low‑balance accounts in retirement savings accounts....................................... 8

Part 6—Reunification of superannuation balances                                                                    9

13.......... Transferring balances to an active account—eligible fund............................................. 9

14.......... Transferring balances to an active account—more than one eligible fund...................... 9

Part 7—Prescribed public sector superannuation schemes                                                  11

15.......... Unclaimed money—prescribed schemes..................................................................... 11

16.......... Unclaimed superannuation of former temporary residents—prescribed schemes........ 12

17.......... Inactive low‑balance accounts—prescribed schemes................................................... 12

18.......... Lost member accounts—prescribed schemes.............................................................. 13

Part 8—Payment of amounts to KiwiSaver scheme provider                                            14

20.......... Payment of amounts to KiwiSaver scheme provider................................................... 14

Endnotes                                                                                                                                                               15

Endnote 1—About the endnotes                                                                                                      15

Endnote 2—Abbreviation key                                                                                                          16

Endnote 3—Legislation history                                                                                                       17

Endnote 4—Amendment history                                                                                                     18


Part 1Preliminary

  

1  Name

                   This instrument is the Superannuation (Unclaimed Money and Lost Members) Regulations 2019.

3  Authority

                   This instrument is made under the Superannuation (Unclaimed Money and Lost Members) Act 1999.

4  Definitions

Note:          A number of expressions used in this instrument are defined in the Act, including the following:

(a)    Commissioner;

(b)    fund;

(c)    member;

(d)    superannuation provider.

                   In this instrument:

Act means the Superannuation (Unclaimed Money and Lost Members) Act 1999.

CPI number means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) published by the Australian Bureau of Statistics.

element untaxed in the fund has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

superannuation benefit has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

taxable component has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

Treasury bond rate, for a particular day, means:

                     (a)  if any Treasury bonds with a 10 year term were issued on that day—the annual yield on those bonds; or

                     (b)  otherwise—the annual yield on Treasury bonds with a 10 year term, as published by the Reserve Bank of Australia for that day.

5  Eligibility age

                   For the purposes of paragraphs 10(1)(a) and (b) of the Act, the prescribed age for a member of a fund is the greater of:

                     (a)  65 years; and

                     (b)  if the governing rules of the fund specify that a benefit is payable to a member only at a specified age that is greater than 65 years—that age.

Part 2Information to be included in notices

  

6  Recovery of overpayments

             (1)  For the purposes of paragraphs 18B(4)(a), 20L(4)(a), 20QK(4)(a), 21G(3)(a), 22E(3)(a), 24K(4)(a) and 24NAA(4)(a) of the Act, a notice must include the following information:

                     (a)  the name of the person in respect of whom the Commissioner made the payment;

                     (b)  the name of the debtor;

                     (c)  the amount of the excess payment that is sought to be recovered from the debtor;

                     (d)  a statement that the Commissioner may recover that amount from the debtor as a debt due by the debtor to the Commonwealth 28 days after the notice is given to the debtor.

             (2)  In this section:

debtor has the same meaning as in the section of the Act under which the notice is given.

Part 3Prescribed visas

  

7  Temporary residents—prescribed visas

                   For the purposes of subsection 20AA(2) and subparagraphs 20H(1)(a)(ii) and 20H(2)(b)(iii) of the Act, the following visas, as described in Schedule 2 to the Migration Regulations 1994, are prescribed:

                     (a)  Subclass 405 (Investor Retirement) visa;

                     (b)  Subclass 410 (Retirement) visa.

Part 4Interest on unclaimed amounts

  

8  Interest on unclaimed amounts—interest periods ending on 30 June 2013

             (1)  For the purposes of subsection 20H(2AA) of the Act, this section applies to work out the interest on an amount (the unclaimed amount) that:

                     (a)  the superannuation provider was, before 1 July 2013, required to pay to the Commissioner under section 20F of the Act; and

                     (b)  the Commissioner received under section 20F of the Act before, on or after that day; and

                     (c)  the Commissioner pays under subsection 20H(2) of the Act, on or after the day this instrument commenced, to or on behalf of a person whom the Commissioner is satisfied is (or was just before dying):

                              (i)  an Australian citizen; or

                             (ii)  the holder of a permanent visa under the Migration Act 1958.

The interest worked out under this section on the unclaimed amount is in addition to any interest worked out under section 9 on the unclaimed amount.

             (2)  However, this section does not apply to an amount:

                     (a)  to which section 18A, 20K or 24J of the Act applies; or

                     (b)  mentioned in subsection 65AA(2) of the Superannuation Guarantee (Administration) Act 1992.

             (3)  The interest is to be worked out for the period (the interest period) that:

                     (a)  started on the later of:

                              (i)  the day when the superannuation provider was required to pay the unclaimed amount to the Commissioner under section 20F of the Act; and

                             (ii)  the day when the superannuation provider was required to pay the unclaimed amount to the Commissioner in accordance with a notice under subsection 255‑10(2) or (2A) in Schedule 1 to the Taxation Administration Act 1953; and

                     (b)  ended on 30 June 2013.

             (4)  The interest is to be worked out by adding together the interest for each financial year during the interest period.

             (5)  The interest for each financial year is to be worked out using the following formula, and rounding the result to the nearest cent (with 0.5 cents being rounded up):

where:

amount means the unclaimed amount plus the interest (if any) worked out for each earlier financial year for which interest is payable.

days interest payable means the number of days in the financial year for which interest is payable.

days in the financial year means the number of days in the financial year.

interest rate, for a financial year, means:

                     (a)  the Treasury bond rate for the last working day of the financial year immediately before the financial year for which interest is payable; or

                     (b)  if that rate is less than 0%—0%.

9  Interest on unclaimed amounts—interest periods starting on or after 1 July 2013

             (1)  For the purposes of subsections 17(2AB) and (2AC), 20H(2AA), 20QF(5) and (6), 21E(5) and (6), 22B(5) and (6), 24G(3A) and (3B) and 24NA(4) of the Act, this section applies to work out the interest on an amount (the unclaimed amount) that:

                     (a)  a superannuation provider:

                              (i)  is required, or before the commencement of this instrument was required, to pay to the Commissioner under section 17, 20F, 20QD, 21C or 24E of the Act; or

                             (ii)  pays to the Commissioner under section 22 of the Act; and

                     (b)  the Commissioner receives under section 17, 20F, 20QD, 21C, 22 or 24E of the Act; and

                     (c)  the Commissioner pays under subsection 17(2), 20H(2), 20QF(2), 21E(2), 22B(2), 24G(2) or 24NA(2) or (3) of the Act on or after the day this instrument commenced.

             (2)  However, this section does not apply to an amount:

                     (a)  to which section 18A, 20K, 20QJ, 21F, 22C or 24J of the Act applies; or

                     (b)  mentioned in subsection 65AA(2) of the Superannuation Guarantee (Administration) Act 1992.

             (3)  The interest is to be worked out for the period (the interest period) that:

                     (a)  starts, or started, on the later of:

                              (i)  1 July 2013; and

                             (ii)  the day when the superannuation provider was required to pay the unclaimed amount to the Commissioner under section 17, 20F, 20QD, 21C or 24E of the Act, or paid the unclaimed amount to the Commissioner under section 22 of the Act; and

                            (iii)  the day when the superannuation provider was required to pay the unclaimed amount to the Commissioner in accordance with a notice under subsection 255‑10(2) or (2A) in Schedule 1 to the Taxation Administration Act 1953; and

                     (b)  ends on the third day after the Commissioner last authorised the unclaimed amount to be paid under subsection 17(2), 20H(2), 20QF(2), 21E(2), 22B(2), 24G(2) or 24NA(2) or (3) of the Act.

A day mentioned in subparagraph (a)(ii) or (iii) or paragraph (b) may be the day this section commences, or any other day occurring before or after that day.

             (4)  The interest is to be worked out by adding together the interest for each financial year during the interest period.

             (5)  The interest for each financial year is to be worked out using the following formula, and rounding the result to the nearest cent (with 0.5 cents being rounded up):

where:

amount means the unclaimed amount plus the interest (if any) worked out for each earlier financial year for which interest is payable.

days interest payable means the number of days in the financial year for which interest is payable.

days in the financial year means the number of days in the financial year.

interest rate, for a financial year, means:

                     (a)  the percentage change in the CPI number between the 2 March quarters most recently published before the first day of the financial year (rounded up to 4 decimal places); or

                     (b)  if that percentage change is less than 0%—0%.

Part 5Payment of low balances in inactive accounts to the Commissioner

  

10  Inactive low‑balance accounts in regulated superannuation funds

                   For the purposes of subparagraph 20QA(1)(a)(vi) of the Act, the conditions of release of benefits specified in the following items of the table in Part 1 of Schedule 1 to the Superannuation Industry (Supervision) Regulations 1994 are prescribed:

                     (a)  item 101 (retirement);

                     (b)  item 102 (death);

                     (c)  item 102A (terminal medical condition);

                     (d)  item 103 (permanent incapacity);

                     (e)  item 106 (attaining age 65);

                      (f)  item 110 (attaining preservation age).

11  Inactive low‑balance accounts in approved deposit funds

                   For the purposes of subparagraph 20QA(1)(b)(iv) of the Act, the conditions of release of benefits specified in the following items of the table in Part 2 of Schedule 1 to the Superannuation Industry (Supervision) Regulations 1994 are prescribed in relation to a fund that is an approved deposit fund:

                     (a)  item 201 (retirement);

                     (b)  item 202 (death);

                     (c)  item 202A (terminal medical condition);

                     (d)  item 203 (permanent incapacity);

                     (e)  item 206 (attaining age 65);

                      (f)  item 208 (attaining preservation age).

12  Inactive low‑balance accounts in retirement savings accounts

                   For the purposes of subparagraph 20QA(1)(b)(iv) of the Act, the conditions of release of benefits specified in the following items of the table in Schedule 2 to the Retirement Savings Accounts Regulations 1997 are prescribed in relation to a fund that is an RSA:

                     (a)  item 101 (retirement);

                     (b)  item 102 (death);

                     (c)  item 102A (terminal medical condition);

                     (d)  item 103 (permanent incapacity);

                     (e)  item 106 (attaining age 65);

                      (f)  item 110 (attaining preservation age).

Part 6Reunification of superannuation balances

  

13  Transferring balances to an active account—eligible fund

                   For the purposes of paragraph 24NA(2)(c) of the Act, the prescribed period is the period:

                     (a)  beginning on the first day of the financial year immediately preceding the financial year in which the payment by the Commissioner under subsection 24NA(2) of the Act is made; and

                     (b)  ending on the day immediately preceding the day on which the payment by the Commissioner under subsection 24NA(2) of the Act is made.

14  Transferring balances to an active account—more than one eligible fund

             (1)  For the purposes of subsection 24NA(3) of the Act, if:

                     (a)  under subsection 24NA(1) of the Act, the Commissioner holds a superannuation amount (within the meaning of that subsection) in respect of a person; and

                     (b)  there is more than one fund in relation to which paragraphs 24NA(2)(b), (c), (d) and (e) of the Act are satisfied in respect of the person (there is more than one eligible fund);

the Commissioner must pay the superannuation amount in respect of the person in accordance with this regulation.

             (2)  The Commissioner must pay the superannuation amount in respect of the person to the following eligible fund for crediting to the person:

                     (a)  if the Commissioner has made any payment under subsection 17(2) or section 20H, 20QF, 21E, 22B, 24G or 24NA of the Act to an eligible fund for crediting to the person during the financial year in which the Commissioner pays the superannuation amount under subsection 24NA(2) of the Act:

                              (i)  if there is only one such eligible fund—that eligible fund; or

                             (ii)  if there is more than one such eligible fund—the eligible fund to which the Commissioner has most recently made any of those payments;

                     (b)  if paragraph (a) does not apply—the eligible fund that most recently received an amount in respect of the person during the period consisting of:

                              (i)  the financial year in which the Commissioner pays the superannuation amount under subsection 24NA(2) of the Act; and

                             (ii)  the immediately preceding financial year;

                     (c)  if paragraphs (a) and (b) do not apply—the eligible fund that holds the largest account balance for the person at the end of the last completed financial year preceding the day on which the Commissioner pays the superannuation amount under subsection 24NA(2) of the Act;

                     (d)  if paragraphs (a), (b) and (c) do not apply—the eligible fund determined by the Commissioner.

Part 7Prescribed public sector superannuation schemes

  

15  Unclaimed money—prescribed schemes

                   For the purposes of section 18AA of the Act, each public sector superannuation scheme mentioned in the table is prescribed.

 

Prescribed public sector superannuation schemes

Item

Scheme

Act or governing rules under which scheme is established

1

Emergency Services Superannuation Scheme

Emergency Services Superannuation Act 1986 (Vic.)

2

New Scheme

State Superannuation Act 1988 (Vic.)

3

Revised Scheme

State Superannuation Act 1988 (Vic.)

4

State Employees Retirement Benefits Fund

State Employees Retirement Benefits Act 1979 (Vic.)

5

Transport Superannuation Fund

Transport Superannuation Act 1988 (Vic.)

6

Melbourne Water Corporation Employees Superannuation Scheme

Melbourne Water Corporation Employees Superannuation Scheme Trust Deed

7

Metropolitan Transit Authority Superannuation Scheme

Metropolitan Transit Authority Superannuation Scheme Trust Deed

8

Port of Melbourne Authority Superannuation Scheme

Port of Melbourne Authority Superannuation Scheme Trust Deed

9

GESB Super (Retirement Access) Scheme

State Superannuation Act 2000 (WA)

10

GESB Super Scheme

State Superannuation Act 2000 (WA)

11

West State Super Scheme

State Superannuation Act 2000 (WA)

12

Police Superannuation Scheme

Police Superannuation Act 1990 (SA)

13

SA Ambulance Service Superannuation Scheme

Superannuation Act 1988 (SA)

14

SA Metropolitan Fire Service Superannuation Scheme

Superannuation Act 1988 (SA)

15

Southern State Superannuation Scheme

Southern State Superannuation Act 2009 (SA)

16

Lump Sum Scheme

Superannuation Act 1988 (SA)

17

Pension Scheme

Superannuation Act 1988 (SA)

18

Super SA Select

Trust Deed and Rules dated 18 December 2012

16  Unclaimed superannuation of former temporary residents—prescribed schemes

                   For the purposes of section 20JA of the Act, each public sector superannuation scheme mentioned in the table is prescribed.

 

Prescribed public sector superannuation schemes

Item

Scheme

Act under which scheme is established

1

Public Sector Superannuation Scheme

Superannuation Act 1990

2

Emergency Services Superannuation Scheme

Emergency Services Superannuation Act 1986 (Vic.)

3

New Scheme

State Superannuation Act 1988 (Vic.)

4

Revised Scheme

State Superannuation Act 1988 (Vic.)

5

State Employees Retirement Benefits Fund

State Employees Retirement Benefits Act 1979 (Vic.)

6

Transport Superannuation Fund

Transport Superannuation Act 1988 (Vic.)

7

State Public Sector Superannuation Scheme

Superannuation (State Public Sector) Act 1990 (Qld)

8

GESB Super (Retirement Access) Scheme

State Superannuation Act 2000 (WA)

9

GESB Super Scheme

State Superannuation Act 2000 (WA)

10

West State Super Scheme

State Superannuation Act 2000 (WA)

17  Inactive low‑balance accounts—prescribed schemes

                   For the purposes of section 20QH of the Act, each public sector superannuation scheme mentioned in the table is prescribed.

 

Prescribed public sector superannuation schemes

Item

Scheme

Act or governing rules under which scheme is established

1

Emergency Services Superannuation Scheme

Emergency Services Superannuation Act 1986 (Vic.)

2

New Scheme

State Superannuation Act 1988 (Vic.)

3

Revised Scheme

State Superannuation Act 1988 (Vic.)

4

State Employees Retirement Benefits Fund

State Employees Retirement Benefits Act 1979 (Vic.)

5

Transport Superannuation Fund

Transport Superannuation Act 1988 (Vic.)

6

Melbourne Water Corporation Employees Superannuation Scheme

Melbourne Water Corporation Employees Superannuation Scheme Trust Deed

7

Metropolitan Transit Authority Superannuation Scheme

Metropolitan Transit Authority Superannuation Scheme Trust Deed

8

Port of Melbourne Authority Superannuation Scheme

Port of Melbourne Authority Superannuation Scheme Trust Deed

9

GESB Super (Retirement Access) Scheme

State Superannuation Act 2000 (WA)

10

GESB Super Scheme

State Superannuation Act 2000 (WA)

11

West State Super Scheme

State Superannuation Act 2000 (WA)

12

Southern State Superannuation Scheme

Southern State Superannuation Act 2009 (SA)

13

Super SA Select

Trust Deed and Rules dated 18 December 2012

18  Lost member accounts—prescribed schemes

                   For the purposes of section 24HA of the Act, each public sector superannuation scheme mentioned in the table is prescribed.

 

Prescribed public sector superannuation schemes

Item

Scheme

Act or governing rules under which scheme is established

1

Emergency Services Superannuation Scheme

Emergency Services Superannuation Act 1986 (Vic.)

2

New Scheme

State Superannuation Act 1988 (Vic.)

3

Revised Scheme

State Superannuation Act 1988 (Vic.)

4

State Employees Retirement Benefits Fund

State Employees Retirement Benefits Act 1979 (Vic.)

5

Transport Superannuation Fund

Transport Superannuation Act 1988 (Vic.)

6

Melbourne Water Corporation Employees Superannuation Scheme

Melbourne Water Corporation Employees Superannuation Scheme Trust Deed

7

Metropolitan Transit Authority Superannuation Scheme

Metropolitan Transit Authority Superannuation Scheme Trust Deed

8

Port of Melbourne Authority Superannuation Scheme

Port of Melbourne Authority Superannuation Scheme Trust Deed

9

GESB Super (Retirement Access) Scheme

State Superannuation Act 2000 (WA)

10

GESB Super Scheme

State Superannuation Act 2000 (WA)

11

West State Super Scheme

State Superannuation Act 2000 (WA)

12

Southern State Superannuation Scheme

Southern State Superannuation Act 2009 (SA)

13

Super SA Select

Trust Deed and Rules dated 18 December 2012

Part 8Payment of amounts to KiwiSaver scheme provider

  

20  Payment of amounts to KiwiSaver scheme provider

             (1)  For the purposes of subparagraphs 17(2)(aa)(iii), 20H(2)(ba), 20QF(2)(aa)(iii), 21E(2)(aa)(iii) and 24G(2)(aa)(iii) of the Act, this section prescribes the matters that must be satisfied for the Commissioner to make a payment of an amount in respect of a person to a KiwiSaver scheme provider.

             (2)  The following matters are prescribed:

                     (a)  the person has emigrated permanently to New Zealand;

                     (b)  the person has given the Commissioner proof of residence at an address in New Zealand following the person’s emigration to New Zealand;

                     (c)  the person has opened a KiwiSaver scheme account;

                     (d)  the Commissioner has been given sufficient details of the KiwiSaver scheme and the account number to which the amount is to be paid;

                     (e)  the KiwiSaver scheme provider will accept the amount;

                      (f)  the taxable component of any superannuation benefit that is paid by the Commissioner would not consist of, or include, an amount that is an element untaxed in the fund.


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Superannuation (Unclaimed Money and Lost Members) Regulations 2019

16 Dec 2019 (F2019L01617)

17 Dec 2019 (s 2(1) item 1)

 

Treasury Laws Amendment (Reuniting More Superannuation) Regulations 2021

1 Apr 2021 (F2021L00412)

Sch 1 (items 58–67): 2 Apr 2021 (s 2(1) item 1)

Treasury Laws Amendment (KiwiSaver Scheme) Regulations 2021

26 Nov 2021 (F2021L01616)

Sch 1 (items 8, 9): 11 Dec 2021 (s 2(1) item 2)

Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 2) Regulations 2021

17 Dec 2021 (F2021L01841)

Sch 1 (item 15): 18 Dec 2021 (s 2(1) item 2)

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

s 2.............................................

rep LA s 48D

s 4.............................................

am F2021L01616

Part 2

 

s 6.............................................

am F2021L00412; F2021L01841

Part 4

 

s 9.............................................

am F2021L00412

Part 6

 

s 14...........................................

am F2021L00412

Part 8

 

Part 8........................................

ad F2021L01616

s 20...........................................

ad F2021L01616