Superannuation Legislation Amendment Act (No. 2) 1999 (96 of 1999)
Schedule 1 Amendment of the Small Superannuation Accounts Act 1995
9 Paragraph 64(1)(b)
Repeal the paragraph, substitute:
(b) the individual has been in receipt of one or more Commonwealth income support payments for:
(i) if the person is at least 55 years of age - a period of at least 39 weeks, or for 2 or more periods that total at least 39 weeks, since the person turned 55; or
(ii) in any case - for an unbroken period of at least 26 weeks (other than such a period that ended before the withdrawal request was given); and
(c) the individual gives the Commissioner of Taxation:
(i) written evidence of the individuals receipt of relevant Commonwealth income support payments provided by the Commonwealth Department or agency that is responsible for administering the payment; or
(ii) such other evidence of the individuals receipt of relevant Commonwealth income support payments as is prescribed.
Note: The heading to section 64 is altered by omitting severe financial hardship and substituting receipt of Commonwealth income support payments .