Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (23 of 2018)

Schedule 1   Regulatory reform

Part 4   Terminal medical conditions

Superannuation Guarantee (Administration) Act 1992

30   After section 66

Insert:

66A Payment to employee with terminal medical condition

Except in a case covered by section 65AA, the Commissioner must pay the amount of the shortfall component to the employee (whether or not he or she is still an employee) if:

(a) a terminal medical condition (within the meaning of the Income Tax Assessment Act 1997) exists in relation to the employee; and

(b) the employee has requested the Commissioner in the approved form to pay the amount to him or her.