Document ID: chunk:federal_register_of_legislation:C2004A00948:clause:3_8
Version: federal_register_of_legislation:C2004A00948
Segment Type: clause
Provision Reference: sch 3 cl 8
Character Range: 18363–18865

8  Subsection 5J(1) (definition of superannuation benefit)
Repeal the definition, substitute:

superannuation benefit, in relation to a person, means:
 (a) a benefit arising directly or indirectly from amounts contributed (whether by the person or by any other person) to a superannuation fund in respect of the person; or
 (b) a payment under Part 7 of the Small Superannuation Accounts Act 1995, where the payment is in respect of an ATO small superannuation account kept in the name of the person.