Document ID: chunk:federal_register_of_legislation:C2014C00672:clause:1_11
Version: federal_register_of_legislation:C2014C00672
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 15399–16114

11  After subsection 307‑142(3A)
Insert:
 (3B) The *tax free component is the amount of the benefit, if the *superannuation benefit is paid under subsection 17(2AB) or (2AC), 20H(2AA) or 24G(3A) or (3B) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (interest).
 (3C) Despite subsection (3B), the *tax free component is nil, if the *superannuation benefit is paid under subsection 20H(2AA) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (interest) in respect of a person who:
 (a) is a former temporary resident (within the meaning of that Act) when the payment is made; or
 (b) if the person died before the payment is made—was a former temporary resident just before dying.