Document ID: chunk:federal_register_of_legislation:F2024C01248:reg:19:p13
Version: federal_register_of_legislation:F2024C01248
Segment Type: reg
Provision Reference: reg 19 (pt 13/14)
Character Range: 87057–89830

year in respect of your defined benefit interest in the fund is nil.

293‑115.15  Defined benefit contributions—accruing members with funded benefit interests
 (1) This section applies if:
 (a) you are an accruing member of a superannuation fund for the financial year; and
 (b) your defined benefit interest in the fund for the financial year is a funded benefit interest.
 (2) The interest is a funded benefit interest if:
 (a) the interest is in a complying superannuation fund that is not a constitutionally protected fund; and
 (b) if the interest is in a public sector superannuation scheme:
 (i) the fund trustee has certified, for the financial year, that the fund trustee considers that the scheme will only ever pay superannuation benefits from contributions made to the scheme or earnings from the contributions; and
 (ii) the fund trustee has not chosen, under section 295‑180 of the Act, to have contributions made by you, or on your behalf, excluded from the assessable income of the scheme for the financial year.
 (3) Your defined benefit contributions for the financial year in respect of the interest is your notional taxed contributions for the year in respect of the interest.
Note: For notional taxed contributions, see section 291‑170 of the Act and Subdivision 291‑C of this instrument.
 (4) In working out your notional taxed contributions for the purposes of subsection (3), disregard Subdivision 291‑C of the Income Tax (Transitional Provisions) Act 1997.

293‑115.20  Defined benefit contributions—accruing members with other interests
 (1) This section applies if:
 (a) you are an accruing member of a superannuation fund for the financial year; and
 (b) your defined benefit interest in the fund for the financial year is an interest other than a funded benefit interest.
 (2) Your defined benefit contributions for the financial year in respect of the interest is the amount worked out using the method in Schedule 1AA.

Subdivision 293‑E—Modifications for constitutionally protected State higher level office holders

293‑145.01  Constitutionally protected State higher level office holders
  For the purposes of paragraph 293‑145(1)(b) of the Act, the following individuals are declared:
 (a) a Minister of the government of a State;
 (b) a member of the staff of a Minister of the government of a State;
 (c) the Governor of a State;
 (d) a member of staff of the Governor of a State;
 (e) a member of the Parliament of a State;
 (f) the Clerk of a house of the Parliament of a State;
 (g) the head of a Department of the Public Service of a State or a statutory office holder of equivalent seniority, including a statutory office holder who is the head of an instrumentality or agency of a State;
 (h) a judge, justice or magistrate of the