Document ID: chunk:federal_register_of_legislation:C2004A03723:body:0:p2
Version: federal_register_of_legislation:C2004A03723
Segment Type: other
Provision Reference: 
Character Range: 2499–5187

holding an office or appointment under that law; and
     (b) a reference to a person who is employed by a relevant body or an eligible body includes a reference to a person holding an office or appointment in that body.

"(3) Where a person is a director of a company or other body corporate incorporated, whether before or after the commencement of this Part, under a law of the Commonwealth, a State or Territory, being a company or other body that is a relevant body, the person shall, for the purposes of this Part, be taken to be employed by the company or other body.
"(4) The Minister may, by notice published in the Gazette, declare that the person holding or occupying a particular office or position is to be taken, for the purposes of this Part, to be the employer of specified persons and, upon the publication of such a notice, the person shall be so taken.

Restrictions upon provision of superannuation
"153ab. (1) Where a person is employed under a relevant law, superannuation benefits for or in relation to the person shall not be provided under that law or any other law (other than this Act) or under terms and conditions of employment determined under any such law unless:
     (a) their provision is permitted under section 153ac;
     (b) the relevant law or other law expressly provides for their provision; or
     (c) the relevant law or other law allows their provision and the Minister has, by writing signed by the Minister, approved their provision.
"(2) Where a person is employed by a relevant body, that body shall not provide, or arrange for the provision of, superannuation benefits for or in relation to the person unless:
     (a) their provision is permitted under subsection (1);
     (b) their provision is permitted under section 153ac; or
     (c) the body has power to provide them and the Minister has, by writing signed by the Minister, approved their provision.
"(3) Where superannuation benefits may be provided to a person to whom subsection (1) or (2) applies without contravention of that subsection, those benefits may be provided under:
     (a) a superannuation scheme that will provide benefits only for, or in relation to, such persons; or
     (b) an existing or proposed superannuation scheme that will also provide superannuation benefits for, or in relation to, persons other than such persons.
"(4) Where the provision of superannuation benefits for or in relation to persons who are, or who include persons who are, employed under a relevant law or by a relevant body has been approved by the Minister under paragraph (1) (c) or (2) (c):
     (a) a superannuation scheme that purports to provide those benefits has no force or