Income Tax Assessment Regulations 1997 (Repealed)
View history note
Hide history noteThis Subdivision:
(a) is made for subsection 293-115(1) of the Act; and
(b) applies in relation to the 2013-14 financial year and later financial years.
293-115.05(2)
In this Subdivision:
accruing member
, of a superannuation fund for a financial year, means a defined benefit member of the fund who is not a non-accruing member of the fund for the financial year.
non-accruing member
, of a superannuation fund for a financial year, means:
(a) a defined benefit member who is a non-accruing member of the fund for the financial year within the meaning of subregulations 292-170.04(4) to (5A) as if a reference in those subregulations to a member included a reference to a member of a constitutionally protected fund; or
(b) a member of the Governor-General Pension Scheme for the financial year, unless (for a member who is the Governor-General) the member commenced office in the financial year.
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