Income Tax Assessment Amendment Regulations 2009 (No. 3) (177 of 2009)

Schedule 1   Amendments

[8]   Schedule 1A, Part 3, subclause 3.6 (2A)

substitute

(2A) If:

(a) there has been a transfer of defined benefit members from a predecessor fund into the fund, or a sub-fund of the fund; and

(b) the actuary considers it reasonable to do so;

the actuary may determine a new entrant age for the fund or sub-fund taking account of the average age of entry used for or relevant for those members in the predecessor fund.