Superannuation Legislation Amendment Act 1999 (38 of 1999)
Schedule 2 Amendment of the Superannuation Industry (Supervision) Act 1993
Part 1 Amendments commencing on date of Assent
19 After subsection 171(5)
Insert:
(5A) A payment under a provision referred to in subsection (4A) or (4B) is taken to be the payment of a benefit.
(5B) A payment under a provision referred to in subsection (4C) or (4D) is not taken to be the payment of a benefit.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).