Income Tax Assessment Amendment (Governor General Pension Scheme) Regulation 2015 (17 of 2015)

Schedule 1   Amendments

Income Tax Assessment Regulations 1997

5   At the end of clause 15 of Schedule 1AA

Add:

(6) If an actuary certifies a benefit category for the purposes of subclause 2(1) in relation to a person’s membership of the Governor-General Pension Scheme, then, despite subclauses (1) to (5) of this clause, the new entrant age to be assumed for the benefit category is:

(a) the new entrant age specified by the Governor-General Act 1974; or

(b) if that Act does not specify a new entrant age - the person’s age when he or she commences his or her appointment as Governor-General.