#### 2E Interpretation (1) In this Part: > superannuation scheme means a superannuation scheme other than a defined benefits superannuation scheme. (2) For this Part, a superannuation scheme has a surplus at a particular time if, at that time, the net market value of the assets of the scheme is greater than the total value of the account balances of the members of the scheme.

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Section 2E - Superannuation Contributions Tax (Assessment and Collection) Regulations 1997 - Interpretation — Zoe