INCOME TAX ASSESSMENT REGULATIONS 1997

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.




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