Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 (F2022L00241)

Schedule 1   Amendments

Superannuation Industry (Supervision) Regulations 1994

24   Subregulations 7.05(2) and (3)

Repeal the subregulations, substitute:

(2) Subject to subregulation (5), a defined benefit fund may grant an accrual of benefits in respect of a member of the fund who has reached age 65 but not age 75 only if the accrual is attributable to contributions made in respect of the member that are:

(a) employer contributions; or

(b) member contributions.