Document ID: chunk:federal_register_of_legislation:C2004A04205:body:0:p22
Version: federal_register_of_legislation:C2004A04205
Segment Type: other
Provision Reference: 
Character Range: 55492–58154

by the person; and

    (d)     there were excluded any allowance or part of a salary (other than an increase in salary mentioned in paragraph (c) that is to be taken into account) that would have been included in the person's final annual rate of salary had the person been an eligible employee on that day but was not included in the person's final annual rate of salary when the person ceased to be an eligible employee.

Application of Parts VI and VIa in relation to postponed benefits

"110td. Where a person who, under this Part, has postponed the payment of benefits dies before the benefits become payable:

     (a)     Part VI applies in relation to those benefits as if the benefits became payable immediately before the person's death; and

     (b)     Part VIa applies in relation to those benefits as if the benefits became payable because of the person's death.

Election by spouse to commute

  "110te. (1) Where:

     (a)     payment of a pension to a person is postponed under subsection 110ta (2); and

   (b)     the person dies before the pension becomes payable; and

   (c)     the person is survived by a spouse;

then, whether or not the person made an election under subsection 64 (2), the spouse may make, not later than 3 months after the death of the person, by notice in writing to the Commissioner, an election to commute that pension into a lump sum benefit payable to him or her.

"(2) If a spouse makes an election under subsection (1) to commute a pension, a lump sum benefit equal to the amount of the accumulated contributions of the deceased person is payable to the spouse and spouse's additional pension is not payable under paragraph 93 (1) (b) to the spouse.

Payment of lump sum benefit to orphan

  "110tf. Where:

    (a)     payment of a pension to a person is postponed under subsection 110ta (2); and

  (b)     the person dies before the pension becomes payable; and

    (c)     the person is not survived by a spouse but is survived by the person's child or children;

then, whether or not the person made an election under subsection 64 (2), if the surviving child or one or more of the surviving children are, immediately after his or her death, an eligible child or eligible children or, in the opinion of the Commissioner, are likely to become an eligible child or eligible children—a lump sum benefit equal to the sum of the amount of the accumulated contributions of the deceased person and the accumulated employer contributions in respect of the deceased person is payable in respect of that child or those children.

Effect of election on benefits already paid

  "110tg. (1) Where a person has been