Commonwealth Consolidated Regulations

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 2A

For the definition of unfunded defined benefits superannuation scheme in section 43 of the Act, each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:

(a)

a superannuation scheme that is established by, or operated under, a Commonwealth, State or Territory Act mentioned in Part 1 of Schedule 1;

(b)

a superannuation scheme mentioned in Part 2 of Schedule 1 that is established by, or operated under, a trust deed.