Document ID: chunk:federal_register_of_legislation:C2025C00134:section:17a:p4
Version: federal_register_of_legislation:C2025C00134
Segment Type: section
Provision Reference: s 17A (pt 4/4)
Character Range: 126711–127951

a fund is not taken to be an employee of a person belonging to a class specified in the regulations for the purposes of this paragraph.

Meaning of relative
 (9) In this section:
relative, in relation to an individual, means:
 (a) a parent, child, grandparent, grandchild, sibling, aunt, uncle, great‑aunt, great‑uncle, niece, nephew, first cousin or second cousin of the individual or of his or her spouse or former spouse; or
 (b) a spouse or former spouse of the individual, or of an individual referred to in paragraph (a).
 (9A) For the purposes of paragraph (a) of the definition of relative in subsection (9), if one individual is the child of another individual because of the definition of child in subsection 10(1), relationships traced to, from or through the individual are to be determined in the same way as if the individual were the natural child of the other individual.

Disqualified persons
 (10) For the avoidance of doubt, subsection (3) does not permit a person, in the capacity of legal personal representative of a disqualified person (within the meaning of section 120), to be a trustee of a self managed superannuation fund or a director of a body corporate that is a trustee of a self managed superannuation fund.