Superannuation Industry (Supervision) Amendment Regulations 2002 (No. 3) (150 of 2002)
Schedule 1 Amendments
[1] Subregulation 1.03 (1), after definition of capital gains tax exempt component
insert
child account means a superannuation product issued as a result of accepting child contributions.
child contributions means contributions made to a regulated superannuation fund under paragraph 7.04 (1) (e).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
