Document ID: chunk:federal_register_of_legislation:C2010C00686:clause:4_1
Version: federal_register_of_legislation:C2010C00686
Segment Type: clause
Provision Reference: sch 4 cl 1
Character Range: 31964–32469

1  After subsection 140ZQ(1)
Insert:

When rebatable proportion is the same as another pension or annuity

 (1A) Despite paragraph (1)(a), if a rebatable superannuation pension or a rebatable ETP annuity:
 (a) is payable to a person as the result of the death of another person; and
 (b) is a reversion of another pension or annuity that was already payable to the other person;
the rebatable proportion of the pension or annuity is the same as the rebatable proportion of the other pension or annuity.