Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)

PART 4   AMENDMENT OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987

Division 2   Amendments relating to transferred retiree members of superannuation funds

45   Interpretation

Section 3 of the Principal Act is amended by omitting paragraph (b) of the definition of "transferred retiree member" in subsection (1) and substituting the following paragraphs:

"(b) at or after the member's retirement, an amount was paid to the trustees of the fund in respect of the member; and

"(c) assuming that the fund was a complying superannuation fund (within the meaning of Part IX of the Tax Act) in relation to the year of income of the fund in which the payment was made, the payment would have represented the roll-over of an eligible termination payment (within the meaning of section 27A of the Tax Act);".