Superannuation Industry (Supervision) Regulations 1994
View history note
Hide history noteThis Division applies in relation to a regulated superannuation fund to which section 291-170.03 of the Income Tax Assessment (1997 Act) Regulations 2021 applies.
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CCH Note:
Reg 7.09 will be substituted by FRLI No F2026L00133, reg 4 and Sch 1 item 42, effective 1 July 2026. Reg 7.09 will read:
has fewer than 5 defined benefit members; and
REGULATION 7.09 APPLICATION OF DIVISION 7.3
]
7.09
This Division applies in relation to a regulated superannuation fund and to a contribution received by the fund if:
(a)
either:
(i)
the fund; or
(ii)
a superannuation sub-fund (within the meaning of the
Income Tax Assessment (1997 Act) Regulations 2021
) in the fund;
(b)
the contribution is in respect of a defined benefit interest of such a member; and
(c)
none of subsections
291.170.02(3)
,
(4)
and
(5)
of the
Income Tax Assessment (1997 Act) Regulations 2021
apply to the fund.
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