Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_223
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 223
Character Range: 69241–69896

223  At the end of section 305‑55
Add:
 (2) This Subdivision also applies if you receive a payment, other than a pension payment, from a scheme for the payment of benefits in the nature of superannuation upon retirement or death that:
 (a) is not, and never has been, an *Australian superannuation fund or a *foreign superannuation fund; and
 (b) was not established in Australia; and
 (c) is not centrally managed or controlled in Australia.
 (3) This Subdivision applies to a payment mentioned in subsection (2) from a scheme mentioned in that subsection in the same way as it applies to a *superannuation lump sum from a *foreign superannuation fund.