OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)
PART IA
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REASONABLE BENEFIT LIMITS
Division 4
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Determinations
REGULATION 4Q
4Q
AMOUNTS OF ETP
'
s PAID BY SUPERANNUATION FUNDS OR APPROVED DEPOSIT FUNDS COUNTED TOWARDS REASONABLE BENEFIT LIMITS
The following amounts are to be counted towards a person ' s reasonable benefit limits in relation to an ETP paid to the person by a superannuation fund or an approved deposit fund:
(a) 100 % of the pre-July 83 component of the payment;
(b) 100 % of the taxed element of the post-June 83 component of the payment;
(c) 85 % of the untaxed element of the post-June 83 component of the payment.
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Hide history noteThe following amounts are to be counted towards a person ' s reasonable benefit limits in relation to an ETP paid to the person by a superannuation fund or an approved deposit fund:
(a) 100 % of the pre-July 83 component of the payment;
(b) 100 % of the taxed element of the post-June 83 component of the payment;
(c) 85 % of the untaxed element of the post-June 83 component of the payment.
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