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.
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