Document ID: chunk:federal_register_of_legislation:C2017C00177:clause:8_14
Version: federal_register_of_legislation:C2017C00177
Segment Type: clause
Provision Reference: sch 8 cl 14
Character Range: 121268–121760

14  Paragraph 307‑125(3)(c)
Repeal the paragraph, substitute:
 (c) despite paragraphs (a) and (b), if the superannuation benefit arises from the commutation of a superannuation income stream:
 (i) if subparagraph (ii) does not apply—when the relevant superannuation income stream commenced; or
 (ii) if the superannuation income stream is a *deferred superannuation income stream that had not commenced before the time the commutation happened—just before the time the commutation happened;