OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) 1992 NO. 218 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) 1992 NO. 218 - TABLE OF PROVISIONS 1. Commencement 2. Amendment 3. Regulation 4N (Amendment of interim applications) 4. New regulation 4ZD 5. Schedule 5 (Prescribed information under subsections 15G (1) and (3) and 15J (2) of the Act) 1992 No. 218 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) - REG 1 1. Commencement 1.1 These Regulations commence on 1 July 1992. 1992 No. 218 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) - REG 2 2. Amendment 2.1 The Occupational Superannuation Standards Regulations are amended as set out in these Regulations. 1992 No. 218 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) - REG 3 3. Regulation 4N (Amendment of interim applications) 3.1 After subregulation 4N (1), insert: "(1A) For the purposes of subsection 15M (1) of the Act, an application for an amendment of an interim determination to which subsection 15Q (3) of the Act applies must be made: (a) within 1 year after the end of the financial year in which the payment to which the determination relates was made; or (b) within such further period as the Commissioner allows.". 1992 No. 218 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) - REG 4 4. New regulation 4ZD 4.1 After regulation 4ZC, insert in Part 1A: Information concerning determinations to be given on request "4ZD. For the purposes of subsection 15Q (1) of the Act, the information concerning a determination made by the Commissioner under subsection 15K (1) or section 15L of the Act that must be provided with a copy of the determination is a written statement setting out the basis on which the determination was made.". 1992 No. 218 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) - REG 5 5. Schedule 5 (Prescribed information under subsections 15G (1) and (3) and 15J (2) of the Act) 5.1 Omit the heading, substitute: "Prescribed information under subsections 15G (1) and (3) and 15J (2) of the Act PART 1-PAYMENTS MADE AT ANY TIME". 5.2 Omit "ETP's", substitute "ETPs". 5.3 Add at the end: "PART 2-PAYMENTS MADE AFTER 30 JUNE 1992 ETPs Whether the ETP is payable as a result of the death of a person Whether the ETP is payable as a result of the commutation of, or the residual capital value of, a superannuation pension or annuity that had commenced to be paid Whether the ETP is payable to the trustee of the estate of a deceased person Superannuation pensions Whether a reversion applies to the superannuation pension and if it does, the level of the reversion Whether the superannuation pension is indexed and, if it is, the rate of indexation Whether the superannuation pension is a rebatable superannuation pension Whether the superannuation pension is payable as a result of the death of a person Whether the superannuation pension meets the pension and annuity standards applicable to the pension Whether the superannuation pension is payable as a reversion of another superannuation pension payable to a deceased person Whether the superannuation pension is payable for the life of the primary beneficiary of the pension Annuities Whether the annuity is payable as a result of the death of a person Whether the annuity meets the pension and annuity standards applicable to the annuity Whether the annuity is payable as a reversion of another annuity payable to a deceased person". - NOTES 1992 No. 218*1* OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS*2* (AMENDMENT) *1* Notified in the Commonwealth of Australia Gazette on 30 June 1992. *2* Statutory Rules 1987 No. 322 as amended by 1988 No. 255; 1989 Nos. 24, 281 and 356; 1990 Nos. 149, 150, 185, 202 and 275; 1991 Nos. 16, 58, 148, 150, 155 and 458; 1992 No. 192.