Fees and levies for superannuation

Cost recovery implementation statement

Levy imposition determinations 

• Superannuation Supervisory Levy Imposition Determination 2024
• Superannuation Supervisory Levy Imposition Determination 2023
• Superannuation Supervisory Levy Imposition Determination 2022
• Superannuation Supervisory Levy Imposition Determination 2021
• Superannuation Supervisory Levy Imposition Determination 2020
• Superannuation Supervisory Levy Imposition Determination 2019
• Superannuation Supervisory Levy Imposition Determination 2018
• Superannuation Supervisory Levy Imposition Determination 2017
• Superannuation Supervisory Levy Imposition Determination 2016
• Superannuation Supervisory Levy Imposition Determination 2015
• Superannuation Supervisory Levy Imposition Determination 2014
• Superannuation Supervisory Levy Imposition Determination 2013
• Superannuation Supervisory Levy Imposition Determination 2012
• Superannuation Supervisory Levy Imposition Determination 2011
• Superannuation Supervisory Levy Imposition Determination 2010

Retirement savings account levy imposition determinations

• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2024
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2023
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2022
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2021
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2020
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2019
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2018
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2017
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2016
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2015
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2014
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2013
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2012
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2011
• Retirement Savings Account Providers Supervisory Levy Imposition Determination 2010

Schedule of fees

This Schedule sets out the fees as stipulated in Regulation 3A.06 of the Superannuation Industry (Supervision) Regulations 1994, for applicants applying after 1 July 2006. These fees are GST exempt.

• For applicants for an RSE licence:
• Public offer entity licence: $20,000
• Extended public offer entity licence: $20,000
• Non-public offer entity licence: $5,500
• There is no licence application fee for an Acting Trustee RSE licence.

Re-application where an application was made in the previous 12 months and refused or withdrawn:

• Public offer entity licence: $10,000
• Extended public offer entity licence: $10,000
• Non-public offer entity licence: $2,750

Variation of licence class:

• Application to vary licence class from non-public offer to public offer or extended public offer: $14,500
• Application to vary licence class from public offer to extended public offer or non-public offer: $500
• Application to vary licence class from extended public offer to public offer or non-public offer: $500
• Application to vary licence class from non-public offer to public offer or extended public offer*: $16,500

*(Where, at the time of the original application for its RSE licence, the trustee was a trustee of an RSE at 1 July 2004 and the assets of all RSEs of which the applicant proposed to become an RSE licensee were less than $5 million as per the statement of financial position for the last year of income before 1 July 2004.)