Commonwealth Consolidated Acts

SUPERANNUATION ACT 1976 - SECT 130A

    In this Subdivision:

"transferred amount" , in relation to a person, means an amount, other than an amount that is elected to be paid to CSC as mentioned in paragraph   128(1)(b), that is:

  (a)   an amount that would, if paid into the Fund in respect of the person, be a roll - over superannuation benefit within the meaning of the Income Tax Assessment Act 1997 ; or

  (b)   an amount paid to or in respect of the person in accordance with the Superannuation Guarantee (Administration) Act 1992 on the cessation of his or her employment; or

  (c)   an amount payable in respect of the person under the Superannuation (Government Co - contribution for Low Income Earners) Act 2003 ; or

  (d)   an amount that would, if paid into the Fund in respect of the person, be a directed termination payment within the meaning of section   82 - 10F of the Income Tax (Transitional Provisions) Act 1997 .