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Income Tax Assessment (1997 Act) Regulations 2021
293‑115.05 Preliminary293‑115.05 Preliminary
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293‑115.05 Preliminary
(1) This Subdivision is made for the purposes of subsection 293‑115(1) of the Act. (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 subsections 291‑170.04(5) to (8); 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.