7.09
CurrentApplication of Division 7.3
Volume 1Parts 1 to 14 (regulations 1.01 to 14.39)
Part 7Contribution and benefit accrual standards (regulated superannuation funds)
Division 7.3Contributions to be allocated to members—certain other regulated superannuation funds
7.09 Application of Division 7.3
This Division applies in relation to a regulated superannuation fund and to a contribution received by the fund if:
(a)
either:
(i)
the fund; or
(ii)
a superannuation sub‑fund (within the meaning of the Income Tax Assessment (1997 Act) Regulations 2021) in the fund;
has fewer than 5 defined benefit members; and
(b)
the contribution is in respect of a defined benefit interest of such a member; and
(c)
none of subsections 291.170.02(3), (4) and (5) of the Income Tax Assessment (1997 Act) Regulations 2021 apply to the fund.
This Act’s bill:Explanatory statement
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