Document ID: chunk:federal_register_of_legislation:C2007A00165:clause:5_130a
Version: federal_register_of_legislation:C2007A00165
Segment Type: clause
Provision Reference: sch 5 cl 130A
Character Range: 29404–30308

130A  Transferred amounts

  In this Subdivision:

transferred amount, in relation to a person, means an amount, other than an amount that is elected to be paid to the Board as mentioned in paragraph 128(1)(b), that is:
 (a) an amount that would, if paid into the Fund in respect of the person, be a roll‑over superannuation benefit within the meaning of the Income Tax Assessment Act 1997; or
 (b) an amount paid to or in respect of the person in accordance with the Superannuation Guarantee (Administration) Act 1992 on the cessation of his or her employment; or
 (c) an amount payable in respect of the person under the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003; or
 (d) an amount that would, if paid into the Fund in respect of the person, be a directed termination payment within the meaning of section 82‑10F of the Income Tax (Transitional Provisions) Act 1997.