Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 (89 of 2013)

Schedule 2   Sustaining the superannuation contribution concession: consequential amendments for Defence Force superannuation

Defence Force Retirement and Death Benefits Act 1973

1   Subsection 3(1) (definition of benefit )

Repeal the definition, substitute:

benefit means pension benefit, and includes the following:

(a) a lump sum payment under subsection 32(2) or section 48;

(b) a refund of contributions under section 56;

(c) a release authority lump sum paid in relation to a release authority issued to a person under Subdivision 135-A in Schedule 1 to the Taxation Administration Act 1953.