OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)

PART 3B - PRE-1 JULY 1988 FUNDING CREDITS AND DEBITS  

REGULATION 23PA  

23PA   INTERPRETATION  
In this Part, unless the contrary intention appears:

PJFC
, in relation to a superannuation fund, means an amount specified in a notice given to the fund by the Commissioner under subsection 15D(2) of the Act;

pre-1 July 88 funding amount
has the meaning given by regulation 23PB ;

pre-1 July 88 funding credit balance
has the meaning given by subsection 275A(1) of the Tax Act;

prescribed event
has the meaning given by regulation 23PJ ;

reviewable decision
means a decision of the Commissioner:

(a) not to approve an application under regulation 23PL or 23PM ; or

(b) to revoke an approval under regulation 23PN ; or

(c) after reconsideration under regulation 23PQ , to confirm or vary a decision referred to in paragraph (a) or (b);

shortfall-in-assets amount
means an amount determined by an actuary in accordance with regulation 23PC .