Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)
Schedule 3 Superannuation fund residence requirements
Income Tax Assessment Act 1936
3 After subsection 6E(4)
Active member of fund
(4A) A member of a fund is an active member of a fund at the relevant time if:
(a) the member is a contributor to the fund at that time; or
(b) another person has made before that time, or makes at or after that time, contributions to the fund on the member's behalf in respect of the year of income in which that time occurs.
(4B) A member of a fund is not an active member of the fund at the relevant time under paragraph (4A)(b) if:
(a) the member is not a resident of Australia at the relevant time; and
(b) the member has ceased to be a contributor to the fund at the relevant time; and
(c) the only contributions that have been made to the fund on the member's behalf after the member ceased to be a resident of Australia have been payments in respect of a time when the member was a resident.