Superannuation Legislation Amendment (Broadening Contribution Rules) Regulations 2022 (F2022L01286)
Schedule 1 Amendments
Superannuation Industry (Supervision) Regulations 1994
5 Subregulation 7.04(1) (table)
Repeal the table, substitute:
|
Acceptance of contributions |
||
|---|---|---|
|
Item |
If a member: |
then the fund may accept contributions made in respect of the member that are: |
|
1 |
is less than 55 years |
(a) employer contributions; or (b) member contributions. |
|
2 |
is between 55 and 74 years |
(a) employer contributions; or (b) member contributions. |
|
3 |
is 75 years or older |
(a) mandated employer contributions; or (b) downsizer contributions. |
Note: For table item 2, member contributions include downsizer 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).
