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Consultation on Superannuation Contributions Splitting Regulations

Date:

Wednesday, 12 October 2005

Content ID:

1018

Abstract:

These draft regulations give effect to the Government's Superannuation Contributions Splitting policy, as outlined in the 2004 election policy document Super for All and Understanding Money and in the 2005-06 Budget.

These regulations have been amended from versions exposed prior to the 2004 election to reflect the move to the voluntary provision of splitting by superannuation funds and to account for other recent changes in the superannuation environment (for instance the abolition of the superannuation surcharge).  These regulations also allow for contributions made on or after 1 January 2006 to be split.

Submission closing date: 11 November 2005

Email: supersplitting@treasury.gov.au

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Superannuation Industry (Supervision) Amendment Regulations 2005  37.94kb
Superannuation Industry (Supervision) Amendment Regulations 2005 - Explanatory Material  25.93kb
Retirement Savings Accounts Amendment Regulations 2005  33.39kb
Retirement Savings Accounts Amendment Regulations 2005 - Explanatory Material  22.42kb
Income Tax Amendment Regulations 2005  27.51kb
Income Tax Amendment Regulations 2005 - Explanatory Material  26.52kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Superannuation Industry (Supervision) Amendment Regulations 2005  180.84kb
Superannuation Industry (Supervision) Amendment Regulations 2005 - Explanatory Material  32.91kb
Retirement Savings Accounts Amendment Regulations 2005  172.93kb
Retirement Savings Accounts Amendment Regulations 2005 - Explanatory Material  29.81kb
Income Tax Amendment Regulations 2005  164.83kb
Income Tax Amendment Regulations 2005 - Explanatory Material  37.47kb

Related Items:

Consultation on Splitting of Superannuation Contributions regulations - 25/05/2004
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Draft Superannuation Splitting Regulations - 14/10/2003

These draft regulations give effect to the Government's Splitting of Superannuation Contributions policy. Explanatory material for the changes to the RSA regulations has not yet been prepared.

Comments on the draft regulations are invited from all interested parties.

Submission closing date: 31 October 2003

Address written comments to: superannuation@treasury.gov.au.

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