(3B) In making a decision under subsection (3A), the Commissioner must have regard to the following matters: (a) whether there was any action taken to try to pay the benefit within the 6 months after the cessation of the legal action or the completion of the process, and if so, the nature of that action; (b) whether there were any factors beyond the control of the entity that paid the benefit, or of the person to whom the benefit was paid, that prevented the payment of the benefit within those 6 months; (c) the circumstances of the person to whom the benefit was paid, and the actions of that person in relation to the benefit. (4) A is a payment described in column 3 superannuation benefit of the table. (5) Subsection (6) applies if a superannuation *contributionssplitting benefit or a law superannuation payment is paid to you *family because another person is a member of a fund, *superannuation holder of an or depositor with an deposit fund, or *RSA *approved the annuitant under a annuity. *superannuation (6) For the purposes of this section (and despite section 30715): (a) treat yourself as a member of the fund, holder of the *RSA, depositor with the fund or annuitant under the annuity; and *superannuation (b) do not treat the other person as a member of the fund, holder of the RSA, depositor with the fund or annuitant under the superannuation annuity. Note: This means that the benefit is a superannuation benefit for you but not for the other person. (7) A is a payment that: family law superannuation payment (a) is a payment of any of the following kinds: payment in accordance with Part VIIIB of the Family Law Act 1975;
(3B) In making a decision under subsection (3A), the Commissioner must have regard to the following matters: (a) whether there was any action taken to try to pay the benefit within the 6 months after the cessation of the legal action or the completion of the process, and if so, the nature of that action; (b) whether there were any factors beyond the control of the entity that paid the benefit, or of the person to whom the benefit was paid, that prevented the payment of the benefit within those 6 months; (c) the circumstances of the person to whom the benefit was paid, and the actions of that person in relation to the benefit. (4) A superannuation benefit is a payment described in column 3 of the table. (5) Subsection (6) applies if a *contributionssplitting superannuation benefit or a *family law superannuation payment is paid to you because another person is a member of a *superannuation fund, holder of an *RSA or depositor with an *approved deposit fund, or the annuitant under a *superannuation annuity. (6) For the purposes of this section (and despite section 30715): (a) treat yourself as a member of the fund, holder of the *RSA, depositor with the fund or annuitant under the *superannuation annuity; and (b) do not treat the other person as a member of the fund, holder of the RSA, depositor with the fund or annuitant under the superannuation annuity. Note: This means that the benefit is a superannuation benefit for you but not for the other person. (7) A family law superannuation payment is a payment that: (a) is a payment of any of the following kinds: payment in accordance with Part VIIIB of the Family Law Act 1975;
Income_Tax_Assessment_Act_1997_Super_Extract-1.docx