Treasury Laws Amendment (Work Test Exemption) Regulations 2018 (F2018L01682)
Schedule 1 Amendments
Superannuation Industry (Supervision) Regulations 1994
5 Subregulation 7.04(1) (at the end of the cell at table item 2, column headed "the fund may accept ...")
Add:
; or (d) if the member has not been gainfully employed, either on a full-time or a part-time basis, during the financial year in which the contributions are made, but all of the requirements mentioned in subregulation (1A) are satisfied for the member:
(i) employer contributions (except mandated employer contributions); or
(ii) member contributions
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).
