(1) This Subdivision is made for the purposes of subsection 293-115(1) of the Act.
(2) In this Subdivision:
"accruing member " , of a superannuation fund for a financial year, means a defined benefit member of the fund who is not a non-accruing member of the fund for the financial year.
"non-accruing member " , of a superannuation fund for a financial year, means:
(a) a defined benefit member who is a non-accruing member of the fund for the financial year within the meaning of subsections 291-170.04(5) to (8); or
(b) a member of the Governor-General Pension Scheme for the financial year, unless (for a member who is the Governor-General) the member commenced office in the financial year.