Document ID: chunk:federal_register_of_legislation:C2004A00519:clause:1_4
Version: federal_register_of_legislation:C2004A00519
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 7447–8696

4  After subsection 27A(3C)
Insert:

 (3D) To avoid doubt, a reference in the definition of relevant service period in subsection (1) to a period during which a taxpayer or fund member was a member of a superannuation fund does not include a reference to a period:
 (a) beginning when the trustee of the fund pays unclaimed money to the Commissioner or a State or Territory authority (within the meaning of the Superannuation (Unclaimed Money and Lost Members) Act 1999) in accordance with that Act; and
 (b) ending when the Commissioner or the authority pays the unclaimed money to the taxpayer or fund member in accordance with that Act.

 (3E) To avoid doubt, a reference in the definition of relevant service period in subsection (1) to a period during which a taxpayer or depositor was a depositor with an approved deposit fund does not include a reference to a period:
 (a) beginning when the trustee of the fund pays unclaimed money to the Commissioner or a State or Territory authority (within the meaning of the Superannuation (Unclaimed Money and Lost Members) Act 1999) in accordance with that Act; and
 (b) ending when the Commissioner or the authority pays the unclaimed money to the taxpayer or depositor in accordance with that Act.