Document ID: chunk:federal_register_of_legislation:C2004A03231:body:0:p45
Version: federal_register_of_legislation:C2004A03231
Segment Type: other
Provision Reference: 
Character Range: 112068–114846

giving of a prescribed benefit that the person is obliged under a contract to give;
         (ca) a reference to the giving of a prescribed benefit, or to a pension or lump sum payment paid or payable, in connection with the retirement of a person from an office is a reference to the giving of a prescribed benefit, or to a pension or lump sum paid or payable, as the case may be—
             (i) by way of compensation for, or otherwise in connection with, the loss by the person of the office; or
             (ii) in connection with the retirement of the person from the office;";
     (c) by adding at the end of sub-section (6) the following word and paragraph:
         "; and (e) a reference to retirement of a person from an office includes a reference to—
             (i) loss by the person of the office;
             (ii) resignation by the person from the office; or
             (iii) death of the person at a time when the person holds the office.";
     (d) by inserting after sub-section (6) the following sub-sections:
    "(6a) Without limiting the generality of paragraph (6) (ca), where a person gives a prescribed benefit to another person for the purpose, or for purposes including the purpose, of enabling or assisting a person to give to a person a prescribed benefit in connection with the retirement of a person (in this sub-section referred to as the 'relevant person') from an office, the first-mentioned person shall be taken, for the purposes of this section, to give the first-mentioned prescribed benefit in connection with the retirement of the relevant person from that office.
    "(6b) Where a company, or an associate of a company, gives a prescribed benefit to a superannuation fund in prescribed circumstances, the superannuation fund shall be taken to be, for the purposes of this section, a prescribed superannuation fund in relation to the company.
    "(6c) Where a prescribed superannuation fund in relation to a company gives a prescribed benefit to another superannuation fund in prescribed circumstances, the other superannuation fund shall be taken to be, for the purposes of this section, a prescribed superannuation fund in relation to the company.

    "(6d) For the purposes of this section, where—
         (a) a company, or an associate of a company, gives a prescribed benefit to a superannuation fund solely for the purpose of enabling or assisting the superannuation fund to give to a person a prescribed benefit in connection with the retirement of a person from a prescribed office in relation to the company; or
         (b) a superannuation fund gives a prescribed benefit to another superannuation fund solely for the purpose of enabling or assisting the other superannuation fund to give to a person a prescribed