Income Tax Assessment Regulations 1997 (Repealed)
View history note
Hide history noteIn this Subdivision:
employer-sponsor
has the meaning given by subsection
16(1)
of the SIS Act.
RSE licensee
has the same meaning as in the SIS Act.
sub-fund
, in relation to a defined benefit member of a superannuation fund, means an arrangement in the fund which satisfies the following conditions:
(a) there are separately identifiable assets and separately identifiable beneficiaries;
(b) the interest of each beneficiary is determined by reference only to the conditions governing that arrangement;
(c) all defined benefit members have the same employer-sponsor;
(d) the employer-sponsor deals with each of the defined benefit members at arm ' s length.
superannuation fund
includes a reference to a sub-fund relating to a defined benefit member or defined benefit members of the fund.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
