Document ID: chunk:federal_register_of_legislation:C2010C00576:clause:1_4
Version: federal_register_of_legislation:C2010C00576
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 10418–11089

4  Subsection 27A(1) (after paragraph (e) of the definition of eligible termination payment)
Insert:
 (ea) the residual capital value of a superannuation pension payable to the taxpayer from a superannuation fund:
 (i) that remains in the fund, after the residual capital value of the pension became payable, for the purpose of the provision of superannuation benefits to the taxpayer or to dependants of the taxpayer in the event of the death of the taxpayer; or
 (ii) that is applied, immediately after the residual capital value of the pension became payable, towards the provision of one or more other superannuation pensions payable to the taxpayer from that fund;