Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 10 Administrative streamlining
Part 4 Early release of benefits
Superannuation Act 1976
104 At the end of section 79B
Add:
Note: The components that make up the person's early release amount and early release authority amount are not reduced when a lump sum is paid under this section. However, when a benefit to which the person is entitled under this Act becomes payable to the person, the amount of the benefit is reduced to reflect any previous lump sums paid to or for the benefit of the person (see section 79D).
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