Commonwealth Consolidated Acts

SUPERANNUATION ACT 1976 - SECT 110TF

    Where:

  (a)   payment of a pension to a person is postponed under subsection   110TA(2); and

  (b)   the person dies before the pension becomes payable; and

  (c)   the person is not survived by a spouse but is survived by the person's child or children;

then, whether or not the person made an election under subsection   64(2), if the surviving child or one or more of the surviving children are, immediately after his or her death, an eligible child or eligible children or, in the opinion of CSC, are likely to become an eligible child or eligible children--a lump sum benefit equal to the sum of:

  (d)   the accumulated contributions of the deceased person; and

  (e)   the accumulated employer contributions in respect of the deceased person; and

  (f)   the benefit (if any) payable in respect of the deceased person under Part   VIAB; and

  (g)   the benefit (if any) payable in respect of the deceased person under Subdivision B of Division   2 of Part   IX;

is payable in respect of that child or those children.