Superannuation Industry (Supervision) Amendment Regulations 2000 (No. 5) (281 of 2000)
Schedule 1 Amendments taken to have commenced on 1 July 1999
[2] Regulation 6.15A
insert
(2) An investment earning in relation to a benefit of any kind is an unrestricted non-preserved benefit on a day if:
(a) the benefit was cashed, before that day, in the form of a non-commutable life pension; and
(b) the pension has commenced to be paid before that day.
(3) An investment earning in relation to a benefit of any kind is an unrestricted non-preserved benefit on a day if:
(a) the benefit was cashed, before that day, in the form of a non-commutable life annuity; and
(b) the annuity has commenced to be paid before that day.
(4) An investment earning in relation to a benefit is an unrestricted non-preserved benefit on a day if:
(a) the benefit is an unrestricted non-preserved benefit; and
(b) the benefit was cashed, before that day, in the form of a pension; and
(c) the pension has commenced to be paid before that day.
(5) An investment earning in relation to a benefit is an unrestricted non-preserved benefit on a day if:
(a) the benefit is an unrestricted non-preserved benefit; and
(b) the benefit was cashed, before that day, in the form of an annuity; and
(c) the annuity has commenced to be paid before that day.
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