Document ID: chunk:federal_register_of_legislation:C2011C00517:clause:4_17
Version: federal_register_of_legislation:C2011C00517
Segment Type: clause
Provision Reference: sch 4 cl 17
Character Range: 37484–38278

17  Subsection 995‑1(1)
Insert:

successor fund, in relation to a transfer of a *superannuation interest of a member of a *superannuation fund, or a holder of an *RSA, (the original fund) means a superannuation fund or RSA that satisfies the following conditions:
 (a) the fund or RSA confers on the member or holder equivalent rights to the rights that the member or holder had under the original fund in respect of the interest;
 (b) before the transfer, the *superannuation provider of the fund or RSA has agreed with the superannuation provider of the original fund that the fund or RSA will confer on the member or holder equivalent rights to the rights that the member or holder had under the original fund in respect of the interest.

Tax Laws Amendment (2009 Measures No. 6) Act 2010