SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)

PART 1A - CONTRIBUTED AMOUNTS  

REGULATION 2E   INTERPRETATION  

2E(1)   [Definitions]  

In this Part:

superannuation scheme
means a superannuation scheme other than a defined benefits superannuation scheme.

2E(2)   [Surplus]  

For this Part, a superannuation scheme has a surplus at a particular time if, at that time, the net market value of the assets of the scheme is greater than the total value of the account balances of the members of the scheme.