S 140K repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years. S 140K formerly read:
SECTION 140K WHEN BENEFIT PREVIOUSLY RECEIVED BY RECIPIENT
In determining whether a benefit (
) is in excess of the recipient
s RBLs, the recipient is taken to have previously received another benefit if, and only if:
in any case
the other benefit counts towards the recipient
s RBLs; and
if the other benefit was an ETP
that other benefit was previously made in relation to the person; and
if the other benefit was a superannuation pension or an annuity
the other benefit was payable to the person and the commencement day of the other benefit occurred before the day on which the current benefit was paid or commenced to be paid.
S 140K inserted by No 208 of 1992.