Tax and Superannuation Laws Amendment (2014 Measures No. 2) Regulation 2014 (52 of 2014)

Schedule 3  

Income Tax Assessment Regulations 1997

4   Subregulation 995-1.01(1)

Insert:

accruing member has:

(a) for the purposes of Schedule 1A - the meaning given by clause 1.1 of that Schedule; and

(b) for the purposes of Subdivision 293-DA and Schedule 1AA - the meaning given by subregulation 293-115.05(2).

funded benefit interest has the meaning given by subregulation 293-115.15(2).