Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 2   Unclaimed superannuation money

Part 2   Other amendments

Small Superannuation Accounts Act 1995

56   Paragraph 67A(1)(b)

Repeal the paragraph, substitute:

(b) the individual satisfies the Commissioner of Taxation that before, on or after the commencement of this section, the individual:

(i) was, under the Migration Act 1958, the holder of a temporary visa that has ceased to be in effect; and

(ii) left Australia after starting to be the holder of the visa (whether the visa ceased to be in effect before, when or after the person left); and

(c) the individual satisfies the Commissioner of Taxation that the individual:

(i) is not, under the Migration Act 1958, the holder of a permanent visa; and

(ii) is neither an Australian citizen nor a New Zealand citizen.

Note: The heading to section 67A is altered by omitting “ permanent departure from Australia ” and substituting “ former temporary resident ”.