Superannuation Industry (Supervision) Amendment Regulation 2013 (No. 1) (14 of 2013)
Schedule 1 Amendments
[5] After paragraph 6.35 (1) (c)
insert
(d)the amount to be rolled over or transferred is a superannuation death benefit (within the meaning of the 1997 Tax Act) in the form of a pension and the roll over or transfer would be inconsistent with the governing rules of the fund applying in respect of the benefit.