OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)
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Hide history noteWhere an ETP is paid by a life assurance company or a registered organisation to a person, the amount that is to be counted towards the reasonable benefit limits of the person is:
(a) if the payment was the result of the commutation of the whole or part of an annuity that met the pension and annuity standards - the whole of the payment, other than any part of the payment that consists of undeducted contributions, concessional components or non-qualifying components; or
(b) if the payment was the result of the commutation of a deferred annuity - the whole of the payment, other than any part of the payment that consists of undeducted contributions, concessional components or non-qualifying components.
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