SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 [ REPEALED]

PART 1 - PRELIMINARY  

REGULATION 2A   2A   MEANING OF UNFUNDED DEFINED BENEFITS SUPERANNUATION SCHEME (ACT S 43)  
For the definition of unfunded defined benefits superannuation scheme in section 43 of the Act, each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:


(a) a superannuation scheme that is established by, or operated under, a Commonwealth, State or Territory Act or Regulations mentioned in Part 1 of Schedule 1 ;


(b) a superannuation scheme mentioned in Part 2 of Schedule 1 that is established by, or operated under, a trust deed.




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