Document ID: chunk:federal_register_of_legislation:C2013A00082:clause:4_6
Version: federal_register_of_legislation:C2013A00082
Segment Type: clause
Provision Reference: sch 4 cl 6
Character Range: 83421–84258

6  Subsection 3(1) (definition of benefit)
Repeal the definition, substitute:
benefit means pension or other benefit payable under this Act, and:
 (a) includes a release authority lump sum (within the meaning of Part IXC) paid in relation to a release authority issued to a person under Subdivision 135‑A in Schedule 1 to the Taxation Administration Act 1953; but
 (b) does not include a payment made out of the Fund that is required to be made under:
 (i) a release authority given to CSC under section 292‑410 of the Income Tax Assessment Act 1997; or
 (ii) a transitional release authority given to the Board under section 292‑80B of the Income Tax (Transitional Provisions) Act 1997; or
  (iii) a release authority issued under item 1 or 2 of the table in subsection 135‑10(1) in Schedule 1 to the Taxation Administration Act 1953.