2FMeaning of contributed amounts—amounts attributable to interest—schemes without surplus (Act s 38)

2F Meaning of contributed amounts—amounts attributable to interest—schemes without surplus (Act s 38)

(1) This regulation applies in relation to a member of a superannuation scheme that does not have a surplus. (2) For subparagraphs (a)(i) and (ii) of the definition of contributed amounts in section 38 of the Act, an amount is to be regarded as reasonably attributable to interest in relation to the member for the 1999–2000 financial year, or a later financial year, if the amount: (a) is credited, allocated or attributed to an account for the member for the financial year; and (b) is not an amount paid for or by the member for the financial year.