Legislation and statutory instruments for superannuation entities
Last updated 22 May 2026
Legislation
- Superannuation Industry (Supervision) Act 1993
- Superannuation Industry (Supervision) Regulations 1994
- Retirement Savings Accounts Act 1997
- Retirement Savings Accounts Regulations 1997
- Superannuation Supervisory Levy Imposition Act 1998
- Retirement Savings Account Providers Supervisory Levy Imposition Act 1998 - no longer in force
Data collection
Statutory instruments
Superannuation Industry (Supervision) Act 1993
- Superannuation Industry (Supervision) Act exemption No. 1 of 2026
- Superannuation Industry (Supervision) Act exemption No 1 of 2023
- Technical Determination No. 1 of 2023 actual and benchmark return formulae modifications
- Approval of provision of benefits No. 1 of 2007
- Tax File Number Approval - 1 October 2017
- Determination No. 1 of 2010 (related party assets)
- Determination No. 1 of 2006 (approved guarantee for custodians)
- Determination of requirements for an Approved Guarantee (Feb 2005)
- Modification Declaration No. 1 of 2015 (Note: MD26 sunset 1/10/15)
- Modification Declaration No. 1 of 2014
- Modification Declaration No. 4 of 2007
- Modification Declaration No. 3 of 2006
- Modification Declaration No. 1 of 2006
Retirement Savings Accounts Act 1997
Superannuation Industry (Supervision) Regulations 1994
- Modification Declaration No. 3 of 2007
- Modification Declaration No. 2 of 2007
- Modification Declaration No. 1 of 2007
Retirement Savings Accounts Regulations 1997