Taxation Administration Act 1953

A *superannuation benefit is the end benefit for a *superannuation interest if it is the first superannuation benefit to become payable from the interest, disregarding a benefit that is any of the following:

a *roll‑over superannuation benefit paid to a *complying superannuation plan that is a *successor fund;

a benefit that becomes payable under the condition of release specified in item 105 of the table in Schedule 1 to the Superannuation Industry (Supervision) Regulations 1994 (about severe financial hardship);

a benefit that becomes payable under the condition of release specified in item 107 of that table (about compassionate ground);

a benefit specified in an instrument under subsection (2).

The Minister may, by legislative instrument, specify a *superannuation benefit for the purposes of paragraph (1)(d).