Document ID: chunk:federal_register_of_legislation:F2024C01248:reg:6:p3
Version: federal_register_of_legislation:F2024C01248
Segment Type: reg
Provision Reference: reg 6 (pt 3/21)
Character Range: 131887–134597

is paid to a KiwiSaver scheme provider under subsection 20H(2) or (2AA) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 is prescribed.
Note: A superannuation lump sum prescribed by this subsection is not a departing Australia superannuation payment (see subsection 301‑170(4) of the Act).

Subdivision 301‑E—Superannuation lump sum member benefits less than $200

301‑225.01  Superannuation lump sum member benefits less than $200 are tax free
 (1) For the purposes of paragraph 301‑225(1)(d) of the Act, this section specifies requirements in relation to a superannuation member benefit.
Note: The effect of section 301‑225 of the Act is that a superannuation member benefit is not assessable income and is not exempt income in certain circumstances (which include satisfying the requirements in subsection (2) of this section).
 (2) A requirement is that the member's benefit must be released under:
 (a) item 104 or 111 of Part 1 of Schedule 1 to the SIS Regulations; or
 (b) item 211 of Part 2 of Schedule 1 to the SIS Regulations; or
 (c) item 111 of Schedule 2 to the RSA Regulations.

Division 302—Superannuation death benefits paid from complying plans etc.

Subdivision 302‑D—Definitions relating to dependants

302‑195.01  Circumstances in which a person died in the line of duty
 (1) For the purposes of subsection 302‑195(3) of the Act, this section specifies the different circumstances in which a military or police person (the deceased person) died in the line of duty.
Note 1:  For military or police person, see section 995‑1.01.
Note 2: However, if the deceased person died in a circumstance set out in section 302‑195.02, the person has not died in the line of duty for the purposes of subsection 302‑195(3) of the Act.
Note 3: This section is relevant for working out whether an individual is a death benefits dependant of a person under section 302‑195 of the Act.

Performance of duties
 (2) A circumstance is that the deceased person died while performing the duties of a military or police person.
 (3) A circumstance is that:
 (a) the deceased person was off duty at the time of the deceased person's death; and
 (b) the deceased person's death occurred:
 (i) in the course of an attempt to arrest a suspected offender; or
 (ii) in the course of an attempt to prevent an offence; or
 (iii) in the course of an attempt to rescue a person; or
 (iv) while the deceased person was travelling to a place of work as a result of being recalled to duty.

Injury
 (4) A circumstance is that the deceased person:
 (a) died within 12 months after sustaining an injury; and
 (b) died as a result of sustaining the injury; and
 (c) sustained the injury while performing the duties