Document ID: chunk:federal_register_of_legislation:C2006C00163:clause:1_130a
Version: federal_register_of_legislation:C2006C00163
Segment Type: clause
Provision Reference: sch 1 cl 130A
Character Range: 25576–26387

130A  Transferred amounts

  In this Subdivision:

transferred amount, in relation to a person, means:
 (a) an amount paid to or in respect of the person after 30 June 2003 by a superannuation entity, other than an amount paid because of the person's physical or mental incapacity to perform his or her duties; or
 (b) an amount paid to or in respect of the person after 30 June 2003 that is an eligible termination payment for the purposes of Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936; or
 (c) an amount paid to or in respect of the person in accordance with the Superannuation Guarantee (Administration) Act 1992 upon the cessation of his or her employment;
but does not include an amount paid to the Board as a result of an election referred to in paragraph 128(1)(b).