(1) This section applies if, immediately before the sale day, a period of employment of a person by a SMEC body was a period of eligible employment for the purposes of Division 3 of Part IX of the Superannuation Act 1976 .
(2) Despite employment by a SMEC body having stopped being eligible employment for the purposes of Division 3 of Part IX of the Superannuation Act 1976 , the period of employment continues to be a period of eligible employment for the purposes of that Division.