Where a claimant alleging negligent misstatement about superannuation eligibility would have been entitled to a superannuation benefit upon cessation of employment (even if they would have elected to defer payment), the cause of action accrues at the date of cessation of employment, not at the later date when the deferred benefit would have been received. The election to defer payment affects quantum of damages but does not postpone accrual of the cause of action. This distinguishes the position from Cornwell, where the claimant had no entitlement to any benefit until retirement.
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