(1) For the purposes of the application of this Division in relation to a person who has ceased to be a member, the following periods of employment of the person are periods of eligible employment:
(a) the period of employment during which the person was a contributor and which terminated at the time when he so ceased to be a member;
(b) subject to subsections (2) and (3), a period of employment of the person by the Commonwealth, by the Northern Territory, by the Administration of a Territory (including the Northern Territory), by a body corporate established for a public purpose by a law of the Commonwealth or of a Territory or by a company that is established under the law of the Commonwealth or of a State or Territory and in which the Commonwealth has a controlling interest;
(c) subject to subsection (4), a period of employment (whether within or outside Australia) of the person during which he was a member of a superannuation scheme under which, upon the termination of that employment:
(i) a lump sum that was based, or included an amount that was based, wholly upon contributions by the employer under the scheme or partly upon such contributions and partly upon contributions under the scheme by the person was paid to or in respect of the person;
(ii) a pension that was based, or included an amount that was based, wholly upon contributions by the employer under the scheme or partly upon such contributions and partly upon contributions under the scheme by the person became payable to the person; or
(iii) benefits, whether by way of a lump sum or of a pension, that were payable at a future time and were based, or included an amount or amounts based, wholly upon contributions by the employer under the scheme or partly upon such contributions and partly upon contributions under the scheme by the person became applicable in respect of the person; and
(d) subject to subsection (5), a period of employment of the person during which he was a contributor to a State Fund within the meaning of Part VII of the Superannuation Act 1922 - 1971 or a contributor to a Public Service Superannuation Fund within the meaning of Part VIII of that Act.
(2) Paragraph (1)(b) does not apply in relation to a period of employment of a person that terminated before the commencement of this section unless, before the expiration of 3 months after the termination of that employment, the person became employed in other employment that is eligible employment.
(3) Paragraph (1)(b) does not apply in relation to a period of employment of a person that terminated after the commencement of this section unless:
(a) a lump sum that was based, or included an amount based, wholly upon contributions by his employer under a superannuation scheme applicable in relation to that employment or partly upon such contributions and partly upon contributions under the scheme by the person was paid to the Board in accordance with subsection 82R(1);
(b) a pension that was based, or included an amount based, wholly upon contributions by his employer under a superannuation scheme applicable in relation to that employment or partly upon such contributions and partly upon contributions under the scheme by the person became payable to him;
(c) benefits, whether by way of a lump sum or of a pension, that were payable at a future time and were based, or included an amount or amounts based, wholly upon contributions by his employer under a superannuation scheme applicable in relation to that employment or partly upon such contributions and partly upon contributions under the scheme by the person became applicable in respect of him; or
(d) before the expiration of 3 months after the termination of that employment he became employed in other employment that was eligible employment and:
(i) a lump sum of a kind referred to in paragraph (a) did not become payable to or in respect of him in relation to the first - mentioned employment and he was not entitled to make an election or choice, exercise an option or do any other act or thing as a result of which such a lump sum would have become so payable;
(ii) a pension of a kind referred to in paragraph (b) did not become payable to or in respect of him in relation to the first - mentioned employment and he was not entitled to make an election or choice, exercise an option or do any other act or thing as a result of which such a pension would have become so payable; and
(iii) benefits of a kind referred to in paragraph (c) did not become applicable in respect of him in relation to the first - mentioned employment and he was not entitled to make an election or choice, exercise an option or do any other act or thing as a result of which any such benefits would have become so applicable.
(4) Paragraph (1)(c) does not apply in relation to a period of employment of a person by reason of the operation of subparagraph (1)(c)(i) unless an amount equal to the lump sum referred to in that subparagraph, or an amount that included an amount based upon that lump sum, has been paid into the Fund.
(5) Paragraph (1)(d) does not apply in relation to a period of employment of a person unless:
(a) an amount equal to the amount refunded to the person from the Fund referred to in that paragraph was paid to the Superannuation Board in accordance with Part VII or Part VIII of the Superannuation Act 1922 - 1971 ; and
(b) a period of employment during which the person was a contributor to the Superannuation Fund that immediately followed the period of the first - mentioned employment was a period of eligible employment.
(6) A reference in paragraph (1)(b), (c) or (d) to a period of employment of a person does not include a reference to a period of employment in relation to which a preceding paragraph of that subsection applies.