Superannuation Industry (Supervision) Regulations (Amendment) 1998 (83 of 1998)
13. Regulation 6.01 (Interpretation)
13.1 Subregulation 6.01 (2):
Insert the following definition:
" transitional period , in relation to a superannuation fund, means the period beginning at the beginning of the fund's 1994-1995 year of income and ending:
(a) in the case of a public sector superannuation scheme - at the end of the day when the scheme became an exempt public sector superannuation scheme; or
(b) in any other case - at the end of the day when the trustee of the fund lodges an election under section 19 of the Act.".
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).
