Document ID: chunk:federal_register_of_legislation:C2004A00952:clause:1_2
Version: federal_register_of_legislation:C2004A00952
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 3117–3964

2  Subsection 27A(1)
Insert:

departing Australia superannuation payment means a payment that:
 (a) would be an ETP except for the operation of paragraph (qa) of the definition of eligible termination payment; and
 (b) is paid to a person who has departed Australia; and
 (c) is paid:
 (i) in accordance with regulations under the Superannuation Industry (Supervision) Act 1993 or the Retirement Savings Accounts Act 1997 that are prescribed for the purposes of this definition; or
 (ii) in accordance with section 67A of the Small Superannuation Accounts Act 1995; or
 (iii) by an exempt public sector superannuation scheme (within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993) and is made in accordance with rules of the fund that are substantially similar to the regulations referred to in subparagraph (i).