Superannuation Industry (Supervision) Amendment Regulations 2002 (No. 3) (150 of 2002)

Schedule 1   Amendments

[1]   Subregulation 1.03 (1), after definition of capital gains tax exempt component

insert

child account means a superannuation product issued as a result of accepting child contributions.

child contributions means contributions made to a regulated superannuation fund under paragraph 7.04 (1) (e).