Superannuation Guarantee (Administration) Regulations 2018
[ CCH Note: S 6 heading will be amended by FRLI No F2026L00133, s 4 and Sch 1 item 4, by inserting " for the purposes of subsection 20A(3) of the Act " at the end, effective 1 July 2026.]
For the purposes of paragraph 6AA(b) of the Act, subsection (2) sets out circumstances in which a member of a superannuation fund is to be taken to be a defined benefit member for the purposes of subsection 19(2CA) of the Act.
[ CCH Note: S 6(1) will be amended by FRLI No F2026L00133, s 4 and Sch 1 item 5, by substituting " subsection 20A(3) " for " subsection 19(2CA) " , effective 1 July 2026.]
6(2)
A circumstance is that the member: (a) is a member of the scheme established under the Military Superannuation and Benefits Act 1991 (the military superannuation scheme ); or (b) holds an interest, as a non-member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975 , in the military superannuation scheme; or (c) has a preserved benefit in the military superannuation scheme; or (d) has an ancillary account in the military superannuation scheme; or (e) both:
(i) is a member of the scheme established under the Defence Force Retirement and Death Benefits Act 1973 ; and
(f) holds an interest, as a non-member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975 , in a superannuation scheme established under the Superannuation Act 1976 or the Superannuation Act 1990 ; or (g) has made an election under section 137 of the Superannuation Act 1976 ; or (h) is a preserved benefit member within the meaning of the Public Sector Superannuation Scheme Trust Deed .
(ii) has an ancillary account in the military superannuation scheme; or
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