Commonwealth Consolidated Acts

RETIREMENT SAVINGS ACCOUNTS ACT 1997 - NOTES

No. 61, 1997

Compilation No. 49

Compilation date: 14 October 2024

Includes amendments: Act No. 38, 2024

About this compilation

This compilation

This is a compilation of the Retirement Savings Accounts Act 1997 that shows the text of the law as amended and in force on 14  October 2024 (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 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 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 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

Division 1--Preliminary

1 Short title

2 Commencement

3 General administration of Act

4 Application of Act not to be excluded or modified

5 Act extends to external Territories

6 Crown to be bound

Division 2--Summary and outline of the Act

7 Brief summary of the Act

Part 2--Key concepts and other definitions

Division 1--Key concepts

8 Definition of RSA

9 Meaning of hold and holder

10 Meaning of provide and provider

11 Who is an RSA institution?

12 Who is an RSA provider?

13 Who is an eligible person?

14 What capital guaranteed means

15 RSA benefits

Division 2--Interpretation

16 Definitions

17 Approvals, determinations etc. by Regulator

18 Associates

19 Definitions of employee and employer

20 Definition of dependant

20A Interdependency relationship

21 Persons involved in contravention

Part 3--Approval of RSA institutions

22 Object of Part

23 Application for approval

24 Further information may be requested

25 Period within which application for approval is to be decided

26 Deciding an application for approval

27 When an approval is in force

28 Application for variation of an approval

29 An application must be decided within a period of time

30 APRA may vary an approval on its own initiative

31 Notifying the RSA institution of the outcome of an application

32 When a variation of approval comes into force

33 Suspension or revocation of approval

34 Consequences of suspension or revocation

35 Notification of breach of conditions

36 Interpretation

Part 4--Operating standards etc. and annual returns for RSAs

Division 1--Object of Part

37 Object of Part

Division 2--Operating standards

38 Operating standards for RSAs

39 Prescribed operating standards must be complied with

Division 3--Portability forms

39A Portability forms

Division 4--Other provisions relating to the operation of RSAs

40 Interest off-set arrangements etc. not permitted

41 Certain uses of RSAs prohibited

42 RSA provider not to breach capital guarantee

43 Civil liability where section 42 contravened

43A Rules about cashing benefits after death of RSA holder

44 RSA provider to give copy of audit report to APRA

Part 4A--Data and payment regulations and standards relating to RSAs

Division 1--Data and payment regulations and standards relating to RSAs

45 Object of Part

45A Alternative constitutional basis

45B Data and payment regulations and standards relating to RSAs

45C Relationship between standards and other law

Division 2--Compliance with data and payment regulations and standards relating to RSAs

45D Compliance requirement--RSA providers

45E Compliance requirement--employers

45F Regulator's power to give directions in certain circumstances--RSA providers

45G Regulator's power to give directions in certain circumstances--employers

Division 3--Infringement notices

45H When an infringement notice may be given

45J Matters to be included in notice

45K Extension of time to pay amount

45L Withdrawal of an infringement notice

45M Effect of payment of amount

45N Effect of this Division

Division 4--Information

Subdivision A--Correction and rectification of information

45P Correction and rectification of information

Subdivision B--Register of information about certain RSAs

45Q Register of information about certain RSAs

45R RSA providers to provide information for inclusion in register

Part 5--Duties etc. of RSA providers and employers

Division 1--Preliminary

46 Contravention of Part does not affect validity of a transaction or any other act

Division 2--Duties of RSA providers

47 Dispute resolution systems

48 Duty to keep minutes and records

49 Duty to keep reports

Part 6--Records, audits and auditors

63 Object of Part

64 Records

65 Audit of records

66 Obligations of auditors--compliance

66A Auditor may give information to the Regulator

66B Self incrimination

67 Court power of disqualification

67A Court power to revoke or vary a disqualification etc.

67AA Privilege against exposure to penalty--disqualification under section 67

67B Disqualified persons not to be auditor of RSA provider

68 APRA may refer matters to a professional association

69 Auditor must notify the Regulator of attempts to unduly influence etc. the auditor etc.

70 Giving false or misleading information to auditor

Part 7--Prohibited conduct in relation to RSAs

74 Civil liability where section 78 contravened

78 Improper conduct in the provision of RSAs

79 Contravention of Part does not affect validity of transactions etc.

Part 9--Facility to pay benefits to eligible rollover funds

87 Object of Part

88 Interpretation

89 Payment of benefits to eligible rollover fund

90 Operating standards for RSA providers--information and records

Part 10--Monitoring and investigation

Division 1--Objects of Part

91 Objects of Part

Division 2--Monitoring

92 Information to be given to Regulator

93 Regulator may require production of books

94 Access to premises

94A Alternative constitutional basis

Division 3--Investigations by the Regulator

95 Investigation of RSA provider

96 Inspectors

97 Delegation by inspector

98 Regulator may exercise powers of inspector

99 Inspector may enter premises for purposes of an investigation

100 Inspector may require production of books

101 Powers of inspector to require assistance from, and examine, current and former relevant persons and other persons

102 Application for warrant to seize books not produced

103 Grant of warrant

104 Powers if books produced or seized

105 Powers if books not produced

Division 4--Examinations

106 Application of Division

107 Requirements made of an examinee

108 Examination to be in private

109 Examinee's lawyer may attend

110 Record of examination

111 Giving copies of record to other persons

112 Copies given subject to conditions

113 Record to accompany report

Division 5--Reports

114 Report of inspector

Division 6--Offences

115 Compliance with requirements made under this Act

116 Concealing books relevant to investigation

117 Self-incrimination

118 Legal professional privilege

119 Powers of Court where non-compliance with this Act

Division 7--Evidentiary use of certain material

120 Statements made at an examination: proceedings against examinee

121 Statements made at an examination: other proceedings

122 Weight of evidence admitted under section 121

123 Objection to admission of statements made at examination

124 Copies of, or extracts from, certain books

125 Report under Division 5

126 Exceptions to admissibility of report

127 Material otherwise admissible

Division 8--Miscellaneous

128 Regulator may cause civil proceeding to be begun

129 Person complying with requirement not to incur liability to another person

129A Authorisation of members of staff

Part 11--Tax file numbers

Division 1--Object of Part

130 Object of Part

Division 2--Quotation of holder's tax file number

131 Employee may quote to employer

132 Employer may inform RSA provider of tax file number

133 Employer must inform RSA provider of tax file number

133A Use of tax file number to validate information

Division 3--Quotation, use and transfer of holder's tax file number

134 Holder or applicant may quote tax file number

135 RSA provider may request holder's or applicant's tax file number

136 RSA provider must request person becoming holder of an RSA to quote tax file number

137 Use of tax file number for certain purposes

137A Use of tax file number to locate amounts or for consolidation

137B Use of tax file number to validate information

138 RSA provider must inform other RSA provider or trustee of certain superannuation entities of tax file number for certain purposes

138A Portability forms

Division 4--Method of quotation of tax file numbers, including deemed quotation

139 Method of quoting tax file number

140 Employee taken to have quoted to RSA provider where RSA provider informed by employer

140A Holder taken to have quoted where Commissioner gives notice

141 Information provided by RSA provider taken to have been provided by holder

142 Person claiming benefit taken to have quoted where he or she provided tax file number in connection with claim

143 Holder or applicant taken to have quoted if he or she quoted for other purposes

Division 4A--Commissioner of Taxation may issue notices about tax file numbers

143A Effect of mistaken quotation of tax file number

143B Effect of invalid quotation of tax file number

143C Commissioner of Taxation may inform RSA provider of tax file number

143D Validation notice--holders of RSAs

143E Validation notice--employees

143F Commissioner of Taxation may provide electronic interface

Division 5--Provision of tax file numbers in forms etc.

144 Forms etc. may require tax file number

145 Failure to quote tax file number

Division 6--General

146 State insurance

147 This Part to be superannuation law

147A Transitional provisions

Part 12--Offences relating to records etc.

148 Object of Part

149 Interpretation

151 Incorrectly keeping records etc.

154 Incorrectly keeping or making records

155 Incorrectly keeping records with intention of deceiving or misleading etc.

156 Falsifying or concealing identity with intention of deceiving or misleading etc.

Part 13--Powers of courts

157 Object of Part

158 Power to grant relief

159 Power of Court to give directions with respect to meetings ordered by the Court

160 Irregularities

161 Power of Court to prohibit payment or transfer of money or property

162 Court may order the disclosure of information or the publication of advertisements--contravention of provisions relating to provision of RSAs etc.

163 Injunctions

164 Effect of sections 161, 162 and 163

165 Power of Court to punish for contempt of court

166 Court may resolve transitional difficulties

Part 14--Proceedings

167 Object of Part

168 Power of Regulator to intervene in proceeding

169 Civil proceeding not to be stayed

170 Evidence of contravention

171 Vesting of property

Part 15--Exemptions and modifications

172 Object of Part

173 Interpretation

174 Regulator's powers of exemption--modifiable provisions

175 Regulator's powers of exemption--general issues

176 Enforcement of conditions to which exemption is subject

177 Regulator's powers of modification--modifiable provisions

178 Regulator's powers of modification--general issues

179 Revocation of exemptions and modifications

180 Publication of exemptions and modifications etc.

Part 16--Miscellaneous

181 Object of Part

182 Regulator may direct RSA institutions not to accept employer contributions

183 RSA contributions--deductions from salary or wages to be remitted promptly

185 Conduct by directors, servants and agents

186 Conviction does not relieve defendant from civil liability

188 Civil immunity where defendant was complying with this Act

189 Review of certain decisions

190 Statements to accompany notification of decisions

195 This Act and the regulations have effect subject to the Crimes (Superannuation Benefits) Act 1989 and the Australian Federal Police Act 1979

196 Payment out of an RSA in accordance with the Bankruptcy Act 1966

197 Concurrent operation of State/Territory laws

200 Regulations

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

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 how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section  15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to 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

 

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Retirement Savings Accounts Act 1997	61, 1997	28 May 1997	2 June 1997 (s 2(1) and gaz 1997, No S202)
Superannuation Contributions Tax (Consequential Amendments) Act 1997	71, 1997	5 June 1997	Sch 2: 5 June 1997 (s 2)	--
as amended by
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997	191, 1997	7 Dec 1997	Sch 5: 5 June 1997 (s 2(4))	--
Financial Sector Reform (Consequential Amendments) Act 1998	48, 1998	29 June 1998	Sch 1 (items 155-160): 1 July 1998 (s 2(2))	--
Financial Sector Reform (Amendments and Transitional Provisions) Act 1998	54, 1998	29 June 1998	Sch 15: 1 July 1998(s 2(2)(m))	--
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Sch 7 (items 133-141): 1 July 1999 (s 3(2)(e) and gaz 1999, No S283) Sch 8: 17 June 1999 (s 3(1))	Sch 8
as amended by
Financial Sector Legislation Amendment Act (No. 1) 2000	160, 2000	21 Dec 2000	Sch 4 (item 4): 18 Jan 2001 (s 2(1))	--
Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999	128, 1999	13 Oct 1999	s 5-8 and Sch 1 (items 12-35): 13 Oct 1999 (s 2(2))	s 5-8
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 2000	24, 2000	3 Apr 2000	Sch 8: 3 Apr 2000 (s 2(1))	--
Broadcasting Services Amendment (Digital Television and Datacasting) Act 2000	108, 2000	3 Aug 2000	Sch 3 (items 3, 4): 1 Jan 2001 (s 2(2) and gaz 2000, No GN50)	--
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000	137, 2000	24 Nov 2000	Sch 2 (items 359-363, 418, 419): 24 May 2001 (s 2(3))	Sch 2 (items 418, 419)
Financial Sector Legislation Amendment Act (No. 1) 2000	160, 2000	21 Dec 2000	Sch 4 (item 6): 18 Jan 2001 (s 2(1))	--
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 1) 2001	31, 2001	28 Apr 2001	Sch 1 (items 87-170): 15 Dec 2001 (s 2(4))	--
as amended by
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 3) 2001	117, 2001	18 Sept 2001	Sch 2 (items 6-34): 15 Dec 2001 (s 2(4))
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	s 4-14 and Sch 3 (items 459-463): 15 July 2001 (s 2(1) and (3))	s 4-14
Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001	121, 2001	24 Sept 2001	ss. 1-3: Royal Assent Remainder: 1 July 2002 (see s. 2(2) and Gazette 2002, No. GN24)	Sch. 2 (item 94)
as amended by
Financial Services Reform (Consequential Provisions) Act 2001	123, 2001	27 Sept 2001	Sch 2 (item 1): 11 Mar 2002 (s 2(19))	--
Financial Services Reform (Consequential Provisions) Act 2001	123, 2001	27 Sept 2001	Sch 1 (items 263-275, 279) and Sch 2 (items 3, 6, 7): 11 Mar 2002 (s 2(6) and (18)) Sch 1 (items 276-278): never commenced (s 2(9A)) Sch 2 (items 4, 5): 1 July 2002 (s 2(20))	Sch 2 (item 5)
Financial Services Reform (Consequential Provisions) Act 2002	29, 2002	5 Apr 2002	Sch 1: 28 Dec 2002 (s 2(1) item 2)	--
Australian Crime Commission Establishment Act 2002	125, 2002	10 Dec 2002	Schedule 2 (item 119): 1 Jan 2003	--
Financial Services Reform Amendment Act 2003	141, 2003	17 Dec 2003	Schedule 3 (item 2): 18 Dec 2003	--
Superannuation Safety Amendment Act 2004	53, 2004	27 Apr 2004	Schedule 3 (items 2-4, 11(1)): 1 July 2004 (see Gazette 2004, No. GN22)	Sch. 3 (item 11(1))
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004	93, 2004	29 June 2004	s. 4(2) and Schedule 1 (item 4): Royal Assent	s. 4(2)
Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004	102, 2004	30 June 2004	Schedule 1: 1 July 2005 Remainder: Royal Assent	Sch. 2 (item 10(2))
Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2005	82, 2005	29 June 2005	Schedule 2: 1 July 2005	--
Statute Law Revision Act 2007	8, 2007	15 Mar 2007	Schedule 4 (items 23, 24): Royal Assent	--
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007	15 Mar 2007	Schedule 7 (items 1, 7): Royal Assent	Sch. 7 (item 7)
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	Schedule 1 (items 277-283, 406(1)-(3)): 15 Mar 2007 (s 2(1) item  2)	Sch. 1 (item 406(1)-(3))
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 5 (items 26, 48(1), (3)): Royal Assent	Sch. 5 (item 48(1), (3))
Financial Sector Legislation Amendment (Review of Prudential Decisions) Act 2008	25, 2008	26 May 2008	Schedule 1 (items 35-40): Royal Assent	Sch. 1 (item 40)
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Act 2008	134, 2008	4 Dec 2008	Schedule 4 (items 1, 2): 1 July 2008 Schedule 4 (item 20): Royal Assent	Sch. 4 (items 2, 20)
Financial Sector Legislation Amendment (Enhancing Supervision and Enforcement) Act 2009	75, 2009	27 Aug 2009	Schedule 1 (item 219): 27 Feb 2010	--
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	Schedule 1 (items 1, 9): 1 July 2010	Sch. 1 (item 9)
Financial Sector Legislation Amendment (Prudential Refinements and Other Measures) Act 2010	82, 2010	29 June 2010	Schedule 4 (items 28, 29): 27 July 2010	--
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Schedule 2 (items 67, 68): 17 Dec 2010	--
Tax Laws Amendment (2011 Measures No. 2) Act 2011	41, 2011	27 June 2011	Schedule 3 (items 1, 2, 13): 1 July 2011 Schedule 3 (items 14-16, 18, 19(1)): 1 Jan 2012	Sch. 3 (items 13, 18, 19(1))
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Schedule 2 (item 994) and Schedule 3 (items 10, 11): 27 Dec 2011	Sch. 3 (items 10, 11)
Superannuation Legislation Amendment (Early Release of Superannuation) Act 2011	108, 2011	14 Oct 2011	Schedule 1 (items 1-7, 20, 21): 1 Nov 2011 ( see F2011L02110)	Sch. 1 (items 20, 21)
Tax Laws Amendment (2011 Measures No. 9) Act 2012	12, 2012	21 Mar 2012	Schedule 1 (items 1-10): 22 Mar 2012	--
Superannuation Legislation Amendment (Stronger Super) Act 2012	91, 2012	28 June 2012	Schedule 1 (items 1, 4-8, 20): 29 June 2012	Sch. 1 (item 20) (am. by 158, 2012, Sch. 4 [item 73])
as amended by
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012	158, 2012	28 Nov 2012	Schedule 4 (item 73): 29 Nov 2012	--
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012	158, 2012	28 Nov 2012	Sch 4 (items 25-47, 53): 29 Nov 2012	Sch 4 (item 30)
as amended by
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015	21, 2015	19 Mar 2015	Sch 7 (items 47, 48): 29 Nov 2012 (s 2(1) item 18)	--
Superannuation Legislation Amendment (Further MySuper and Transparency Measures) Act 2012	171, 2012	3 Dec 2012	Sch 7 (item 18): 1 July 2013	--
Privacy Amendment (Enhancing Privacy Protection) Act 2012	197, 2012	12 Dec 2012	Sch 5 (items 77, 78, 178, 179) and Sch 6 (items 15-19): 12 Mar 2014 (s  2(1) items 3, 13, 19) Sch 6 (item 1): 12 Dec 2012 (s 2(1) item 16)	Sch 6 (items 1, 15-19)
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015	21, 2015	19 Mar 2015	Sch 7 (item 25): 20 Mar 2015 (s 2(1) item 15)	--
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (items 506, 507): 5 Mar 2016 (s 2(1) item 2)	--
Statute Law Revision Act (No. 1) 2016	4, 2016	11 Feb 2016	Sch 4 (items 1, 268-270): 10 Mar 2016 (s 2(1) item  6)	--
Treasury Laws Amendment (Putting Consumers First--Establishment of the Australian Financial Complaints Authority) Act 2018	13, 2018	5 Mar 2018	s 4: 5 Mar 2018 (s 2(1) item 1) Sch 1 (items 4, 16-18, 31(1), 42, 44) and Sch 2 (items 6, 7): 6 Mar 2018 (s 2(1) items  2, 4, 5, 7) Sch 3 (items 8-16, 32(2)): 5 Mar 2022 (s 2(1) item 8)	s 4, Sch 1 (items 31(1), 44) and Sch 3 (item 32(2))
Treasury Laws Amendment (2018 Measures No. 1) Act 2018	23, 2018	29 Mar 2018	Sch 1 (items 63-67): 1 Apr 2018 (s 2(1) item  8) Sch 1 (items 75-79): 30 Mar 2018 (s 2(1) item 9) Sch 4 (items 1-10, 23): 1 July 2018 (s 2(1) item 11)	Sch 1 (items 75-79) and Sch 4 (item 23)
Financial Sector Reform (Hayne Royal Commission Response--Stronger Regulators (2019 Measures)) Act 2020	3, 2020	17 Feb 2020	Sch 1 (items 21-23, 27): 18 Feb 2020 (s 2(1) item 1)	Sch 1 (item 27)
Treasury Laws Amendment (Reuniting More Superannuation) Act 2021	24, 2021	22 Mar 2021	Sch 1 (item 15): 23 Mar 2021 (s 2(1) item 2)	--
Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023	76, 2023	20 Sept 2023	Sch 2 (items 695-698): 20 Oct 2023 (s 2(1) item 2)	--
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024	38, 2024	31 May 2024	Sch 1 (items 43, 69): 14 Oct 2024 (s 2(1) item 2)	--

Endnote 4--Amendment history

 

Provision affected	How affected
Part 1
Division 1
s 3.....................	rs No 54, 1998
	am No 128, 1999; No 121, 2001; No 15, 2007; No 145, 2010; No 108, 2011; No 12, 2012; No 91, 2012; No 158, 2012; No 21, 2015; No 13, 2018; No 23, 2018
Part 2
Division 1
s. 8.....................	am. No. 160, 2000
s. 11....................	am. No. 48, 1998; No. 44, 1999
s. 15....................	am. No. 54, 1998
Division 2
s 16....................	am No 71, 1997; No 48, 1998; No 54, 1998; No 44, 1999; No 128, 1999; No 55, 2001; No 121, 2001; No 123, 2001; No  102, 2004; No 25, 2008; No 75, 2009; No 145, 2010; No 41, 2011; No 108, 2011; No 12, 2012; No 91, 2012; No 158, 2012; No 13, 2018; No 23, 2018
Heading to s. 17............	am. No. 54, 1998
s. 17....................	am. No. 54, 1998
s. 18....................	am. No. 55, 2001
s. 20....................	am. No. 102, 2004; No. 134, 2008; No.  46, 2011
s. 20A...................	ad. No. 102, 2004
Part 3
s. 23....................	am. Nos. 48 and 54, 1998; No. 44, 1999
ss. 24-26.................	am. No. 54, 1998
ss. 28, 29.................	am. No. 54, 1998
Heading to s. 30............	am. No. 54, 1998
ss. 30-32.................	am. No. 54, 1998
s. 33....................	am. Nos. 48 and 54, 1998; No. 44, 1999
s. 34....................	am. No. 54, 1998; No. 31, 2001; No 4, 2016
Note to s. 34(4).............	rep. No. 123, 2001
s. 35....................	am. No. 54, 1998; No. 31, 2001
Part 4
Division 1
Heading to Div. 1 of......... Part 4	ad. No. 12, 2012
s. 37....................	am. No. 54, 1998; No. 121, 2001
Division 2
Heading to Div. 2 of......... Part 4	ad. No. 12, 2012
s 38....................	am No 54, 1998; No 13, 2018
s. 39....................	am. No. 31, 2001 (as rep. by No. 117, 2001); No 4, 2016
Note to s. 39(2).............	ad. No. 31, 2001
Division 3
Div. 3 of Part 4.............	ad. No. 12, 2012
s. 39A...................	ad. No. 12, 2012
Division 4
Heading to Div. 4 of......... Part 4	ad. No. 12, 2012
s. 40....................	am. No. 31, 2001
s. 41....................	am. No. 31, 2001; No. 29, 2002; No 4, 2016
s. 42....................	am. No. 31, 2001
s. 43A...................	ad. No. 15, 2007
Heading to s. 44............	rs. No. 121, 2001
s. 44....................	am. No. 54, 1998; No. 31, 2001 (as rep. by No.  117, 2001); No. 121, 2001; No 4, 2016
Note to s. 44(1).............	ad. No. 121, 2001
Note to s. 44(2).............	ad. No. 31, 2001
Part 4A
Part 4A..................	ad. No. 91, 2012
Division 1
s. 45....................	am. No. 54, 1998
	rep. No. 123, 2001
	ad. No. 91, 2012
s. 45A...................	ad. No. 91, 2012
s. 45B...................	ad. No. 91, 2012
	am No 126, 2015
s. 45C...................	ad. No. 91, 2012
Division 2
s. 45D...................	ad. No. 91, 2012
s. 45E...................	ad. No. 91, 2012
s. 45F...................	ad. No. 91, 2012
s. 45G...................	ad. No. 91, 2012
Division 3
s. 45H...................	ad. No. 91, 2012
s. 45J...................	ad. No. 91, 2012
s. 45K...................	ad. No. 91, 2012
s. 45L...................	ad. No. 91, 2012
s. 45M..................	ad. No. 91, 2012
s. 45N...................	ad. No. 91, 2012
Division 4
Heading to Div. 4 of......... Part 4A	rs. No. 158, 2012
Subdivision A
Heading to Subdiv. A of....... Div. 4 of Part 4A	ad. No. 158, 2012
s. 45P...................	ad. No. 91, 2012
Subdivision B
Subdiv. B of Div. 4 of........ Part 4A	ad. No. 158, 2012
s. 45Q...................	ad. No. 158, 2012
s. 45R...................	ad. No. 158, 2012
Part 5
Division 2
s 47....................	am No 31, 2001 (as rep by No 117, 2001); No 4, 2016; No 13, 2018; No 76, 2023
Note to s. 47(3).............	ad. No. 31, 2001
s. 48....................	am. No. 31, 2001 (as rep. by No. 117, 2001); No 4, 2016
Note to s. 48(2).............	ad. No. 31, 2001
s. 49....................	am. No. 54, 1998; No. 31, 2001 (as rep. by No.  117, 2001); No 4, 2016
Note to s. 49(2).............	ad. No. 31, 2001
s. 50....................	am. No. 31, 2001 (as rep. by No. 117, 2001); No.  93, 2004
	rep. No. 9, 2007
Note to s. 50(4).............	ad. No. 31, 2001
	rep. No. 9, 2007
Div. 3 of Part 5.............	rep. No. 102, 2004
s. 51....................	am. No. 54, 1998; No. 31, 2001 (as rep. by No.  117, 2001)
	rep. No. 123, 2001
Note to s. 51(1).............	ad. No. 31, 2001
	rep. No. 123, 2001
s. 52....................	am. No. 31, 2001 (as rep. by No. 117, 2001); No.  123, 2001
	rep. No. 102, 2004
Note to s. 52(3).............	ad. No. 31, 2001
	rep. No. 102, 2004
Note to s. 52(6).............	ad. No. 31, 2001
	rep. No. 102, 2004
Note to s. 52(8).............	ad. No. 31, 2001
	rep. No. 102, 2004
Div. 4 of Part 5.............	rep. No. 123, 2001
s. 53....................	am. No. 31, 2001 (as rep. by No. 117, 2001)
	rep. No. 123, 2001
Note to s. 53(1).............	ad. No. 31, 2001
	rep. No. 123, 2001
s. 54....................	am. No. 31, 2001 (as rep. by No. 117, 2001)
	rep. No. 123, 2001
Notes 1, 2 to s. 54(4).........	ad. No. 31, 2001
	rep. No. 123, 2001
s. 55....................	am. No. 31, 2001 (as rep. by No. 117, 2001)
	rep. No. 123, 2001
Note to s. 55(2).............	ad. No. 31, 2001
	rep. No. 123, 2001
s. 56....................	rep. No. 123, 2001
Div. 5 of Part 5.............	rep. No. 123, 2001
s. 57....................	am. No. 54, 1998
	rep. No. 123, 2001
s. 58....................	rep. No. 123, 2001
s. 59....................	am. No. 54, 1998
	rep. No. 123, 2001
s. 60....................	rs. No. 31, 2001
	rep. No. 123, 2001
Div. 6 of Part 5.............	rep. No. 123, 2001
s. 61....................	am. No. 31, 2001 (as rep. by No. 117, 2001)
	rep. No. 123, 2001
Note to s. 61(4).............	ad. No. 31, 2001
	rep. No. 123, 2001
Div. 7 of Part 5.............	rep. No. 123, 2001
s. 62....................	am. No. 31, 2001 (as rep. by No. 117, 2001)
	rep. No. 123, 2001
Note to s. 62(5).............	ad. No. 31, 2001
	rep. No. 123, 2001
Part 6
s. 64....................	am. No. 31, 2001 (as rep. by No. 117, 2001); No.  121, 2001; No 4, 2016
Note to s. 64(3).............	ad. No. 31, 2001
s. 65....................	am. No. 31, 2001 (as rep. by No. 117, 2001); No.  121, 2001; No. 25, 2008; No 4, 2016
Note to s. 65(2).............	ad. No. 31, 2001
Note to s. 65(5).............	ad. No. 31, 2001
Subhead. to s. 66(6)..........	am. No. 54, 1998
	rs. No. 53, 2004
Subhead. to s. 66(8)..........	am. No. 54, 1998
	rep. No. 53, 2004
s. 66....................	am. No. 54, 1998; No. 31, 2001 (as am. by No.  117, 2001); No. 121, 2001; No. 53, 2004; No 4, 2016
Note to s. 66(5).............	ad. No. 31, 2001
	rs. No. 53, 2004
Note to s. 66(9).............	ad. No. 31, 2001
	rep. No. 53, 2004
ss. 66A, 66B..............	ad. No. 53, 2004
s. 67....................	am. No. 54, 1998; No. 121, 2001
	rs. No. 25, 2008
s. 67A...................	ad. No. 25, 2008
s 67AA..................	ad No 82, 2010
	am No 38, 2024
s. 67B...................	ad. No. 25, 2008
Heading to s. 68............	am. No. 54, 1998
s. 68....................	am. No. 54, 1998; No. 24, 2000; No. 121, 2001; No. 25, 2008
s. 69....................	rep. No. 123, 2001
	ad. No. 82, 2010
s. 70....................	am. No. 108, 2000
	rep. No. 123, 2001
	ad. No. 82, 2010
Part 7
s. 71....................	am. No. 108, 2000
	rep. No. 123, 2001
ss. 72, 73.................	rep. No. 123, 2001
s. 74....................	am. No. 123, 2001
s. 75....................	am. No. 31, 2001
	rep. No. 123, 2001
Note to s. 75...............	ad. No. 31, 2001
	rep. No. 123, 2001
s. 76....................	rep. No. 123, 2001
s. 77....................	am. No. 31, 2001
	rep. No. 123, 2001
Note to s. 77(1).............	ad. No. 31, 2001
	rep. No. 123, 2001
s. 78....................	am. No. 82, 2005
Part 8...................	rep. No. 128, 1999
ss. 80-86.................	rep. No. 128, 1999
Part 9
s 88....................	am No 171, 2012
s 89....................	am No 24, 2021
Part 10
Heading to Part 10...........	rs. No. 158, 2012
Division 1
s. 91....................	am. No. 54, 1998; No. 158, 2012
Division 2
Heading to Div. 2 of......... of Part 10	rs. No. 158, 2012
Heading to s. 92............	am. No. 54, 1998
s. 92....................	am. No. 54, 1998
Heading to s. 93............	am. No. 54, 1998
s. 93....................	am. No. 54, 1998; No. 158, 2012
s. 94....................	am. No. 158, 2012
s. 94A...................	ad. No. 158, 2012
Division 3
Heading to Div. 3 of......... Part 10	rs. No. 54, 1998
s 95....................	am No 54, 1998; No 121, 2001; No 13, 2018; No 76, 2023
s. 96....................	am. No. 54, 1998; No. 31, 2001
s. 97....................	am. No. 54, 1998
Heading to s. 98............	am. No. 54, 1998
s. 98....................	am. No. 54, 1998
s. 101...................	am. No. 54, 1998
s 102...................	am No 3, 2020
s 104...................	am No 54, 1998; No 3, 2020
Division 4
s. 107...................	am. No. 54, 1998
s. 108...................	am. No. 54, 1998; No. 31, 2001; No 4, 2016
Notes 1, 2 to s. 108(3)........	ad. No. 31, 2001
s. 111...................	am. No. 54, 1998
s. 112...................	am. No. 31, 2001 (as rep. by No. 117, 2001); No 4, 2016
Note to s. 112(2)............	ad. No. 31, 2001
s. 113...................	am. No. 54, 1998
Division 5
s. 114...................	am. No. 54, 1998; No. 125, 2002
Division 6
s. 115...................	am. No. 54, 1998
	rs. No. 31, 2001 (as rs. by No. 117, 2001)
s. 116...................	am. No. 54, 1998
s. 117...................	am. No. 158, 2012
s. 118...................	am. No. 31, 2001 (as rep. by No. 117, 2001); No.  8, 2007; No 4, 2016
Note to s. 118(4)............	ad. No. 31, 2001
s. 119...................	am. No. 54, 1998
Division 7
s. 125...................	am. No. 54, 1998
Division 8
Heading to s. 128...........	am. No. 54, 1998
s. 128...................	am. No. 54, 1998
s. 129A..................	ad. No. 54, 1998
Part 11
Division 2
ss. 131, 132...............	am. No. 71, 1997; No. 128, 1999
s. 133...................	am. No. 71, 1997; No. 128, 1999; No. 31, 2001 (as rep. by No. 117, 2001); No. 15, 2007; No 4, 2016
Note to s. 133(1)............	ad. No. 15, 2007
Note to s. 133(3)............	ad. No. 31, 2001
s. 133A..................	ad. No. 158, 2012
Division 3
s. 134...................	am. No. 71, 1997; No. 128, 1999
s. 135...................	am. No. 71, 1997; No. 54, 1998; No. 128, 1999
s. 136...................	am. No. 71, 1997; No. 54, 1998; No. 128, 1999; No. 31, 2001 (as rep. by No. 117, 2001); No 4, 2016; No 23, 2018
Note to s. 136(4)............	ad. No. 31, 2001
s. 137...................	am. No. 71, 1997; No. 128, 1999; No. 31, 2001 (as rep. by No. 117, 2001); No. 41, 2011; No 4, 2016
Note to s. 137(6)............	ad. No. 31, 2001
Heading to s. 137A..........	am. No. 41, 2011
s. 137A..................	ad. No. 41, 2011
	am. No. 41, 2011; No 197, 2012
Note 1 to s 137A(3)..........	am No 197, 2012
Note 2 to s 137A(3)..........	am No. 197, 2012
s. 137B..................	ad. No. 158, 2012
s. 138...................	am. No. 71, 1997; No. 54, 1998; No. 128, 1999; No. 31, 2001 (as rep. by No. 117, 2001); No 4, 2016
Note to s. 138(4)............	ad. No. 31, 2001
s. 138A..................	ad. No. 12, 2012
Division 4
s. 139...................	am. No. 71, 1997; No. 54, 1998; No. 128, 1999; No. 15, 2007
s. 140...................	am. No. 71, 1997; No. 128, 1999
s. 140A..................	ad. No. 143, 2007
s. 141...................	am. No. 71, 1997; No. 128, 1999
s. 142...................	am. No. 71, 1997; No. 54, 1998; No. 128, 1999
s. 143...................	am. No. 71, 1997; No. 128, 1999
Division 4A
Heading to Div. 4A.......... of Part 11	rs. No. 158, 2012
Div. 4A of Part 11...........	ad. No. 15, 2007
s. 143A..................	ad. No. 15, 2007
	am. No. 158, 2012
s. 143B..................	ad. No. 15, 2007
	am No 158, 2012
s. 143C..................	ad. No. 158, 2012
s. 143D..................	ad. No. 158, 2012
s. 143E..................	ad. No. 158, 2012
s. 143F..................	ad. No. 158, 2012
Division 5
s. 144...................	am. No. 71, 1997; No. 128, 1999; No. 121, 2001; No. 12, 2012
s. 145...................	am. No. 137, 2000
Division 6
s 147...................	am No 197, 2012
s. 147A..................	ad. No. 71, 1997 (as am. by No. 191, 1997); No 23, 2018
Part 12
Heading to Part 12...........	rs. No. 137, 2000
s. 148...................	am. No. 137, 2000
s. 150...................	rep. No. 137, 2000
s. 151...................	am. No. 31, 2001; No 4, 2016
ss. 152, 153...............	rep. No. 137, 2000
s. 154...................	rs. No. 31, 2001
	am No 4, 2016
s 155...................	am No 54, 1998; No 4, 2016
s 156...................	am No 54, 1998; No 4, 2016
Part 13
s. 158...................	am. No. 8, 2007
s. 160...................	am. No. 54, 1998
s. 161...................	am. No. 54, 1998; No. 31, 2001 (as rep. by No.  117, 2001); No. 121, 2001; No 4, 2016
Note to s. 161(14)...........	ad. No. 31, 2001
s. 162...................	am. No. 54, 1998; No. 31, 2001 (as rep. by No.  117, 2001); No 4, 2016
Note to s. 162(4)............	ad. No. 31, 2001
s 163...................	am No 54, 1998; No 13, 2018
	ed C47
	am No 76, 2023
s 165...................	am No 4, 2016
Part 14
s. 168...................	am. No. 54, 1998; No. 108, 2011; No 23, 2018
Part 15
s. 172...................	am. No. 54, 1998
s. 173...................	am. No. 128, 1999; No. 123, 2001; No.  108, 2011; No 23, 2018
Heading to s. 174...........	am. No. 54, 1998
s. 174...................	am. No. 54, 1998
Heading to s. 175...........	am. No. 54, 1998
s. 176...................	am. No. 54, 1998; No. 31, 2001
Heading to s. 177...........	am. No. 54, 1998
s. 177...................	am. No. 54, 1998
Heading to s. 178...........	am. No. 54, 1998
ss. 179, 180...............	am. No. 54, 1998
Part 16
Heading to s. 182...........	am. No. 54, 1998
s 182...................	am No 54, 1998; No 31, 2001; No 123, 2001; No 141, 2003; No 4, 2016; No 76, 2023
Note to s. 182(6)............	rep. No. 123, 2001
s. 183...................	am. No. 31, 2001 (as rep. by No. 117, 2001); No.  56, 2010; No 4, 2016
Note to s. 183(3)............	ad. No. 31, 2001
s 184...................	rep No 13, 2018
s. 185...................	am. No. 31, 2001
s. 187...................	rep. No. 54, 1998
s 189...................	am No 54, 1998; No 38, 2024
s 190...................	am No 54, 1998; No 38, 2024
ss. 191, 192...............	rep. No. 54, 1998
Heading to s. 193...........	am. No. 54, 1998
	rep. No. 121, 2001
Subheads. to s. 193(4), (5).....	am. No. 54, 1998
	rep. No. 121, 2001
s. 193...................	am. No. 54, 1998; No. 31, 2001 (as rep. by No.  117, 2001)
	rep. No. 121, 2001
Note to s. 193(6)............	ad. No. 31, 2001
	rep. No. 121, 2001
Heading to s. 194...........	am. No. 54, 1998
	rep. No. 121, 2001
s. 194...................	am. No. 54, 1998
	rep. No. 121, 2001
s. 198...................	rep. No. 54, 1998
	ad. No. 108, 2011
	rep No 23, 2018
s. 199...................	rep. No. 54, 1998
s. 200...................	am. No. 54, 1998