Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_225
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 225
Character Range: 69981–70582

225  After subsection 306‑15(1)
Insert:
 (1A) However, this section does not apply to a *roll‑over superannuation benefit that is transferred from one *superannuation interest in a *superannuation plan to another superannuation interest in the same plan.
Note 1: A superannuation benefit may be paid from one superannuation plan of a superannuation provider to another superannuation plan of the same provider. Such a benefit may be a roll‑over superannuation benefit: see section 306‑10.
Note 2: For the treatment of amounts transferred within the same superannuation plan, see subsection 307‑5(8).