 The Superannuation Complaints Tribunal was established under the Superannuation (Resolution of Complaints) Act in 1993.It was established at the same time as a new prudential and disclosure framework was put in place under the Superannuation Industry (Supervision) Act 1993, protecting employees compulsory superannuation contributions (introduced in 1992).In order for the Tribunal to deal with a complaint, a member (former member or potential beneficiary) of a superannuation fund must first make a formal complaint to the Trustee of that fund (under the fund's own internal complaints procedures).