Income Tax Assessment Regulations 1997 (Repealed)

PART 2A - SPECIALIST LIABILITY RULES  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-DA - Further modifications for defined benefit interests  

REGULATION 293-115.05   PRELIMINARY  

293-115.05(1)    
This Subdivision:

(a) is made for subsection 293-115(1) of the Act; and

(b) applies in relation to the 2013-14 financial year and later financial years.

293-115.05(2)    
In this Subdivision:

accruing member
, of a superannuation fund for a financial year, means a defined benefit member of the fund who is not a non-accruing member of the fund for the financial year.

non-accruing member
, of a superannuation fund for a financial year, means:

(a) a defined benefit member who is a non-accruing member of the fund for the financial year within the meaning of subregulations 292-170.04(4) to (5A) as if a reference in those subregulations to a member included a reference to a member of a constitutionally protected fund; or

(b) a member of the Governor-General Pension Scheme for the financial year, unless (for a member who is the Governor-General) the member commenced office in the financial year.