Coronavirus (COVID-19) updates from the Australian Government

Remake of the sunsetting super co-contribution regulations

This consultation process has now been completed.
Date
-
Consultation Type
Draft Regulations

Key Documents

The existing Superannuation (Government Cocontribution for Low Income Earners) Regulations 2004 (2004 regulations) are due to sunset on 1 April 2022. The draft Superannuation (Government Cocontribution for Low Income Earners) Regulations 2022 (the draft regulations) are being made to ensure the continued operation of the super cocontribution.

The draft regulations improve the 2004 Regulations by omitting redundant provisions, simplifying language and restructuring provisions for ease of navigation. This includes minor changes to increase the use of headings and references to “section” rather than “regulation” in accordance with modern drafting practice.

The only substantive changes in the draft regulations are:

  • amending the definition of an eligible account so that it excludes those which only provide terminal medical condition benefits in addition to the existing exclusion on accounts which provide only death or incapacity benefits. This change is consistent with the intention that the super cocontribution not be paid to insurance only accounts, where the contribution would subsidise the payment of insurance premiums rather than contribute to increasing an individual’s retirement savings; and
  • clarifying the operation of section 7 relating to where a Government cocontribution is to be directed in specific circumstances. The draft regulations ensure that only one item will apply in the event of multiple circumstances being applicable.

Further details on the draft regulations are contained in the Explanatory Statement. The community’s views are sought on the draft regulations.

Submissions

No submissions are currently available.

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