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).
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