Superannuation Industry (Supervision) Regulations 1994

PART 7 - CONTRIBUTION AND BENEFIT ACCRUAL STANDARDS (REGULATED SUPERANNUATION FUNDS)

Division 7.3 - Contributions to be allocated to members - certain other regulated superannuation funds

REGULATION 7.09

7.09 APPLICATION OF DIVISION 7.3

View history reference

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;

has fewer than 5 defined benefit members; and

(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.