Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_65
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 65
Character Range: 25380–26003

65  Subsection 27H(4)
Insert:
purchase price means:
 (a) in relation to a pension—the sum of:
 (i) contributions made by any person to a foreign superannuation fund to obtain the pension; and
 (ii) so much as the Commissioner considers reasonable of contributions made by any person to a foreign superannuation fund to obtain superannuation benefits including the pension; and
 (b) in relation to an annuity other than a pension—the sum of:
 (i) payments made solely to purchase the annuity; and
 (ii) so much as the Commissioner considers reasonable of payments made to purchase the annuity and to obtain other benefits.