6.15
CurrentContributions and benefits taken to be preserved benefits
Volume 1Parts 1 to 14 (regulations 1.01 to 14.39)
Part 6Payment standards
Division 6.1Introductory
Subdivision 6.1.5Miscellaneous
6.15 Contributions and benefits taken to be preserved benefits
(1)
Contributions made, or benefits rolled over or transferred, to a regulated superannuation fund or an approved deposit fund are taken to be preserved benefits for the purposes of this Division unless and until the trustee is satisfied that they are not preserved benefits.
(2)
Benefits rolled over, transferred or allotted under Division 6.7 to an interest in a regulated superannuation fund held by, or created for, a receiving spouse are taken to be preserved benefits for the purposes of this Division.
This Act’s bill:Explanatory statement
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