Document ID: chunk:federal_register_of_legislation:C2025C00029:section:9:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 9 (pt 1/7)
Character Range: 4768966–4771775

9                                 repayment when an entitlement to a credit ceases for a release authority relating to an FHSS determination  A payment relating to you under subsection 131‑80(1) or (3) in Schedule 1 to the Taxation Administration Act 1953.

 (1A) A payment (a PPL superannuation contribution payment) to you under paragraph 115F(1)(c) or paragraph 115K(4)(c) of the Paid Parental Leave Act 2010.
 (1B) For the purposes of subsection (1A), disregard any amount recovered in relation to the payment under item 3 of the table in subsection 115P(3) of the Paid Parental Leave Act 2010.
 (2) A superannuation member benefit is a payment described in column 2 of the table.
 (4) A superannuation death benefit is a payment described in column 3 of the table or in subsection (1A).
 (5) Subsection (6) applies if a *contributions‑splitting superannuation benefit or a *family law superannuation payment is paid to you because another person is a member of a *superannuation fund, holder of an *RSA or depositor with an *approved deposit fund, or the annuitant under a *superannuation annuity.
 (6) For the purposes of this section (and despite section 307‑15):
 (a) treat yourself as a member of the fund, holder of the *RSA, depositor with the fund or annuitant under the *superannuation annuity; and
 (b) do not treat the other person as a member of the fund, holder of the RSA, depositor with the fund or annuitant under the superannuation annuity.
Note: This means that the benefit is a superannuation benefit for you but not for the other person.
 (7) A family law superannuation payment is a payment that:
 (a) is a payment of any of the following kinds:
 (i) a payment in accordance with Part VIIIB or VIIIC of the Family Law Act 1975;
 (ii) a payment in accordance with prescribed regulations made under the Family Law Act 1975;
 (iii) a payment in accordance with Part 7A of the Superannuation Industry (Supervision) Regulations 1994;
 (iv) a payment in accordance with Part 4A of the Retirement Savings Accounts Regulations 1997;
 (v) a payment specified in the regulations; and
 (b) satisfies the requirements (if any) specified in the regulations.

Treatment of amounts transferred within a superannuation plan
 (8) If an amount is transferred from one *superannuation interest in a *superannuation plan to another superannuation interest in the same plan, treat the transfer as a payment in determining whether the transfer of the amount is a superannuation benefit or a roll‑over superannuation benefit.

307‑10  Payments that are not superannuation benefits
  A payment of any of the following kinds is not a superannuation benefit:
 (a) an amount payable to a person under an income stream because of the person's temporary inability to engage in *gainful employment;
 (aa) a benefit