Document ID: chunk:federal_register_of_legislation:F2025C00069:front:0:p13
Version: federal_register_of_legislation:F2025C00069
Segment Type: other
Provision Reference: 
Character Range: 37172–39872

fund; and
 (b) payments to the fund from the Superannuation Holding Accounts Special Account;
but does not include benefits that have been rolled over or transferred to the fund.
deferred superannuation income stream means a benefit supported by a superannuation interest (within the meaning of the 1997 Tax Act) if the contract or rules for the provision of the benefit provides for payments of the benefit:
 (a) to start more than 12 months after the superannuation interest is acquired; and
 (b) to be made at least annually afterwards.
defined benefit fund, subject to regulation 1.03AAA, means:
 (a) a public sector superannuation scheme that:
 (i) is a regulated superannuation fund; and
 (ii) has at least 1 defined benefit member; or
 (b) a regulated superannuation fund (other than a public sector superannuation scheme):
 (i) that has at least 1 defined benefit member; and
 (ii) some or all of the contributions to which (out of which, together with earnings on those contributions, the benefits are to be paid) are not paid into a fund, or accumulated in a fund, in respect of any individual member but are paid into and accumulated in a fund in the form of an aggregate amount.
defined benefit interest has the meaning given by regulation 1.03AA.
defined benefit member means a member who is entitled, on retirement or termination of employment, to be paid a benefit defined wholly or in part by reference to:
 (a) the member's salary on retirement, termination of employment or an earlier date; or
 (b) the member's salary averaged over a period before retirement; or
 (c) both (a) and (b); or
 (d) a specified amount.
defined benefit pension means a pension mentioned in section 10 of the Act, other than:
 (a) a pension wholly determined by reference to policies of life assurance purchased or obtained by the trustee of a regulated superannuation fund, solely for the purposes of providing benefits to members of that fund; or
 (b) an allocated pension; or
 (c) a market linked pension; or
 (d) an account‑based pension.
defined benefit sub‑fund means a sub‑fund of a defined benefit fund that:
 (a) has at least one defined benefit member; and
 (b) satisfies the conditions mentioned in section 69A of the Act.
eligible rollover fund has the same meaning as in Part 24 of the Act.
Note: As to what is an eligible rollover fund for Part 24 of the Act, see section 242 of the Act and regulation 10.01.
eligible spouse contribution means a contribution made by an individual to a superannuation fund:
 (a) to provide superannuation benefits for the individual's spouse, whether or not the benefits would be payable to the dependants of the individual's spouse if the spouse dies before