Document ID: chunk:federal_register_of_legislation:F2022L01347:body:0:p2
Version: federal_register_of_legislation:F2022L01347
Segment Type: other
Provision Reference: 
Character Range: 2824–5246

to the following superannuation benefits paid in the 2022-23 financial year, including any benefits paid before the commencement of this instrument:

         (1)               superannuation lump sums paid to an individual as a pension in accordance with subsection 31(1) or subsection 32(1) of the DFRDB Act that commenced on or after 20 September 2007;

         (2)               superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with subsection 39(1), subsection 42(1) or subsection 43(1) of the DFRDB Act, where the primary beneficiary received superannuation benefits as a pension in accordance with section 31 or subsection 32(1) that commenced on or after 20 September 2007;

         (3)               superannuation lump sums paid to an individual (non-reversionary beneficiary) as a pension in accordance with subsection 43A(1) or 43A(2) or subsection 44(2) of the DFRDB Act that commenced on or after 20 September 2007;

         (4)               superannuation lump sums paid to an individual as a pension in accordance with rule 27(1) or rule 28(1) of the MSBS Rules that commenced on or after 20 September 2007;

         (5)               superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with rule 42(1), rule 42(3), or rule 46(1) of the MSBS Rules, where the primary beneficiary received superannuation benefits as a pension in accordance with rule 27(1) or rule 28(1) that commenced on or after 20 September 2007.

5.                  Definitions
DFRDB Act means the Defence Force Retirement and Death Benefits Act 1973.

ITAA 1997 means the Income Tax Assessment Act 1997.

MSBS Act means the Military Superannuation and Benefits Act 1991.

MSBS Rules means the Military Superannuation and Benefits Rules set out in the Schedule to the Trust Deed referred to in section 4 of the MSBS Act.

Terms in this instrument that are defined in the Income Tax Assessment Act 1997 have the same meaning as in that Act.

Terms in this instrument that are defined in the Defence Force Retirement and Death Benefits Act 1973 and the Military Superannuation and Benefits Act 1991 have the same meaning as in those Acts, to the extent relevant.

    6.                  Repeals

Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule.