Commonwealth Numbered Regulations - Explanatory Statements

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SUPERANNUATION (DEFERRED BENEFITS) REGULATIONS (AMENDMENT) 1992 NO.265

EXPLANATORY STATEMENT

STATUTORY RULES 1992 No. 265

Issued by the authority of the Minister for Finance

Superannuation Act 1976

Superannuation (Deferred Benefits) Regulations (Amendment)

The Superannuation Act 1976 (the Act) makes provision for and in relation to an occupational superannuation scheme for Commonwealth employees and for certain other persons.

Section 168 of the Act provides that the Governor-General may make regulations for the purposes of the Act.

Section 136 of the Act provides that the regulations may modify the provisions of the Act in relation to certain persons to whom deferred benefits are applicable.

Regulations for the purposes of section 136 are contained in the Superannuation (Deferred Benefits) Regulations.

The Regulations amend the Superannuation (Deferred Benefits) Regulations as a consequence of amendments to the Act by the Superannuation Legislation Amendment Act (No 2) 1986 and the Superannuation Legislation Amendment Act 1991. The amendments are technical in nature and follow directly from the amendment of the Act.

The Regulations operate from the date of gazettal.


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