Superannuation Industry (Supervision) Regulations (Amendment) 1997 (293 of 1997)

9.   Schedule 2 (Modifications of the OSS laws in relation to preserved benefits in regulated superannuation funds)

9.1 Subclause 202.2 (substituted paragraph 9 (1) (c)):

Omit paragraph (e), substitute:

"(e) benefits must be preserved if they arise from payments from the Superannuation Holding Accounts Reserve established under that name by section 8 of the Small Superannuation Accounts Act 1995;

(f) benefits must be preserved if they arise from eligible spouse contributions within the meaning of section 159TC of the Tax Act;

(g) benefits must be preserved if they arise from a capital gains tax exempt component rolled over to the fund because of subsection 160ZZPZF (1), 160ZZPZH (7) or 160ZZPZI (5) of the Tax Act.".