Document ID: chunk:federal_register_of_legislation:C2024C00651:section:19ab:p2
Version: federal_register_of_legislation:C2024C00651
Segment Type: section
Provision Reference: s 19AB (pt 2/2)
Character Range: 110779–112247

deduction amount.
 (1D) If the amount referred to in subparagraph (1C)(a)(i) (first amount) is equal to the amount referred to in subparagraph (1C)(a)(ii), subsection (1C) has effect as if the first amount were the greater of those 2 amounts.
 (2) Where:
 (a) a person dies on or after 12 June 1978 while entitled to a parliamentary allowance or while entitled to a retiring allowance (whether or not the retiring allowance is immediately payable); and
 (b) the greater of the following:
 (i) the sum of:
 (A) the contributions paid by the deceased person; and
 (B) the Commonwealth supplement in relation to the deceased person;
 (ii) the superannuation guarantee safety‑net amount in relation to the deceased person;
exceeds the sum of any benefits under this Act:
 (iii) paid to, or accrued due to, the deceased person before the death of that person; or
 (iv) paid or payable to:
 (A) a spouse of the deceased person; or
 (B) a child or children of the deceased person or of a spouse, or former spouse, of the deceased person;
an amount equal to the excess is payable to the personal representative of the deceased person.
 (2A) If the amount referred to in subparagraph (2)(b)(i) is equal to the amount referred to in subparagraph (2)(b)(ii), paragraph (2)(b) has effect as if the amount referred to in subparagraph (2)(b)(i) were greater than the amount referred to in subparagraph (2)(b)(ii).
 (3) In this section, child has the same meaning as in section 19AA.