Transferred amounts
130A Transferred amounts
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:
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
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
an amount payable in respect of the person under the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003; or
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.
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