Tax and Superannuation Laws Amendment (2014 Measures No. 2) Regulation 2014 (52 of 2014)

Schedule 3  

Income Tax Assessment Regulations 1997

6   Subregulation 995-1.01(1)

Insert:

non-accruing member has, for the purposes of Subdivision 293-DA, the meaning given by subregulation 293-115.05(2).

on-hold member , in relation to a defined benefit member of a superannuation fund, has the meaning given by subregulation 292-170.04(5A).

pensioned member , in relation to a defined benefit member of a superannuation fund, has the meaning given by subregulation 292-170.04(5).