Document ID: chunk:federal_register_of_legislation:F2024C01248:front:0:p5
Version: federal_register_of_legislation:F2024C01248
Segment Type: other
Provision Reference: 
Character Range: 14166–17637

995‑1.02 Approved stock exchanges
995‑1.03 Constitutionally protected funds
995‑1.04 Definition of contributions‑splitting superannuation benefit
995‑1.05 Meaning of superannuation annuity
995‑1.06 Meaning of terminal medical condition
Chapter 7—Transitional matters
Part 1000‑1—Transitional matters relating to the repeal of the Income Tax Assessment Regulations 1997
1000‑1.01 Definitions
1000‑1.02 This instrument generally applies to income years and financial years starting at or after the commencement time
1000‑1.03 Valuations under Division 30 or 31
1000‑1.04 Complying superannuation fund condition—elections
1000‑1.05 Notional taxed contributions—allocation of contributions
1000‑1.06 Transfer balance debits and transfer balance credits
1000‑1.07 Application of pre‑1 July 88 funding credits
1000‑1.08 Departing Australia superannuation payments
1000‑1.09 Components of member benefits accruing before 1 July 1999 paid from the Military Superannuation and Benefits Scheme—choice of alternative method
1000‑1.10 Farm management deposit
1000‑1.11 Application of forex events to currency and fungible rights and obligations—elections
1000‑1.12 Translating currency—choices and elections
1000‑1.13 Certificates in relation to terminal medical conditions
Part 1000‑2—Transitional matters relating to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021
1000‑2.01 Application of amendments
Part 1000‑3—Transitional matters relating to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023
1000‑3.01 Definitions
1000‑3.02 Application of amendments
1000‑3.03 Modified continuing application of old regulations
Part 1000‑4—Transitional matters relating to the Treasury Laws Amendment (Military Superannuation Benefits) Regulations 2023
1000‑4.01 Definitions
1000‑4.02 Application of amendments
1000‑4.03 Modified continuing application of old regulations
Part 1000‑5—Transitional matters relating to the Income Tax Assessment Amendment (Superannuation) Regulations 2024
1000‑5.01 Application of amendments
Part 1000‑6—Transitional matters relating to the Income Tax Assessment Amendment (Transfer Balance Account Value for Certain Superannuation Income Streams) Regulations 2024
1000‑6.01 Definitions
1000‑6.02 Application of amendments
1000‑6.03 Modified continuing application of old regulations
Part 1000‑7—Transitional matters relating to the Treasury Laws Amendment (Legacy Retirement Product Commutations and Reserves) Regulations 2024
1000‑7.01 Transitional provision—pension reserves
Schedule 1A—Method of working out amount of notional taxed contributions
Part 1—Preliminary
Division 1—Definitions
1.1 Meaning of accruing member
1.2 Meaning of benefit category
1.3 Meaning of defined benefit fund
1.4 Accruing member must not belong to more than one benefit category at the same time unless certified by an actuary
1.5 Meaning of fund benefit
Division 2—Method
1.6 Method of working out amount of notional taxed contributions if the fund benefit is wholly sourced from an accumulation of contributions made in respect of the member
1.7 Method of working out amount of notional taxed contributions in respect of a benefit category if the fund benefit is not wholly sourced from an accumulation of contributions made in respect of the member
1.8 Method of working out amount of notional taxed contributions
Part 2—New entrant rate
2.1 Method of working out new entrant rate for a benefit category
2.2 New entrant rate to be