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Learn moreAustralia: Amendments to superannuation system
A key amendment in the amending regulation is the addition of a new paragraph into the definition of “superannuation system”.
Treasury has registered Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2024, which amends several laws with respect to corporations, superannuation, and taxation.
A key amendment in the amending regulation is the addition of a new paragraph into the definition of “superannuation system” in regulation 5.01 of the Superannuation Industry (Supervision) Regulations 1994.
The amendment refers to the Commissioner of Taxation in their role as the maker of payments to a superannuation provider under the subsections, which provides that amounts paid under the subsections are afforded the correct status and treatment in the superannuation system.
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