Superannuation Industry (Supervision) Amendment Regulations 2004 (No. 2) (84 of 2004)
Schedule 1 Amendments
 Regulation 5.08
(2) Subregulation (1) does not apply in relation to an amount of a member's minimum benefits in an accumulation fund if:
(a) the amount is attributable only to employer contributions (other than mandated employer contributions); and
(b) there is a written agreement between the member of the fund and the member's employer that:
(i) was entered into before the commencement of this subparagraph; and
(ii) requires the employer to make the employer contributions (other than mandated employer contributions) to the fund for the benefit of the member; and
(iii) specifies that if the member's employment with the employer ends at or after the end of a period specified in the agreement, the employee is entitled to all of the amount; and
(iv) specifies that if the member's employment with the employer ends before the end of the specified period, the member is entitled only to a proportion of the amount; and
(c) the member's employment has ended before the end of the period mentioned in subparagraph (b) (iii).
(3) In addition to subregulation (1), a trustee of an accumulation fund may allow an amount of a member's minimum benefits in the fund to be cashed as benefits of the member if:
(a) the cashing of the benefits is for the purpose of the member's temporary incapacity; and
(b) the amount:
(i) is not attributable to the member's member-financed benefits; and
(ii) is not attributable to the member's mandated employer-financed benefits.