Superannuation Industry (Supervision) Regulations 1994

Definition of " anti-detriment payment " repealed by FRLI No F2017L00321, reg 4 and Sch 7 item 4, applicable in relation to a superannuation benefit that is:

(a) paid because of the death of a person that occurred on or after 1 July 2017; or

(b) paid on or after 1 July 2019.

Note:

For paragraph (b), it doesn ' t matter when the person, in relation to whom the benefit is payable, died.

The definition formerly read:

anti-detriment payment
means a tax saving amount for paragraph 295-485(1)(b) of the Income Tax Assessment Act 1997 .

Definition of " insured benefit " amended by FRLI No F2017L00321, reg 4 and Sch 7 item 5, by omitting " , other than an anti-detriment payment, " after " means a right " , applicable in relation to a superannuation benefit that is:

(a) paid because of the death of a person that occurred on or after 1 July 2017; or

(b) paid on or after 1 July 2019.

Note:

For paragraph (b), it doesn ' t matter when the person, in relation to whom the benefit is payable, died.

Reg 4.07C inserted by SLI No 26 of 2013, reg 4 and Sch 3 item 2, effective 1 July 2013.