Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 (F2022L00241)
Schedule 1 Amendments
Superannuation Industry (Supervision) Regulations 1994
24 Subregulations 7.05(2) and (3)
Repeal the subregulations, substitute:
(2) Subject to subregulation (5), a defined benefit fund may grant an accrual of benefits in respect of a member of the fund who has reached age 65 but not age 75 only if the accrual is attributable to contributions made in respect of the member that are:
(a) employer contributions; or
(b) member contributions.
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