Income Tax Assessment Amendment Regulations 2008 (No. 3) (144 of 2008)

Schedule 1   Amendments taken to have commenced on 1 July 2007

[1]   After Division 302

insert

Division 303 Superannuation benefits paid in special circumstances

303-10.01 Meaning of terminal medical condition

For section 303-10 of the Act, a terminal medical condition exists in relation to a person at a particular time if the following circumstances exist:

(a) two registered medical practitioners have certified, jointly or separately, that the person suffers from an illness, or has incurred an injury, that is likely to result in the death of the person within a period (the certification period ) that ends not more than 12 months after the date of the certification;

(b) at least one of the registered medical practitioners is a specialist practising in an area related to the illness or injury suffered by the person;

(c) for each of the certificates, the certification period has not ended.