Div 293release authority means a release authority issued by the Commissioner of Taxation under Schedule 1 section 135‑10 of the Taxation Administration Act;

Division 293 release authority means a release authority issued by the Commissioner of Taxation under Schedule 1 section 135‑10 of the Taxation Administration Act; Division 293 tax has the same meaning as in the Income Tax Assessment Act 1997 of the Commonwealth; Taxation Administration Act means the Taxation Administration Act 1953 of the Commonwealth. 36—Medical examination etc of invalid pensioner (1) The Board may from time to time require an invalid pensioner who has not reached the age of 60 years— (a) to submit to a medical examination by a specified medical practitioner; or (b) to undergo specified medical treatment; or (c) to avail himself or herself of specified assistance. (2) The cost of a medical examination under this section will be met by the Board. (3) A pensioner will not be required to submit to a particular form of medical treatment if there is a conflict of opinion between recognised medical experts as to the desirability of the treatment. (4) If a pensioner fails to comply with a requirement under this section, the Board may suspend the pension until the requirement is complied with. 37—Effect on pension of pensioner's re-employment (1) If, at the request of the Board, an invalid or retrenchment pensioner accepts an offer of appropriate employment in South Australia Police or the Public Service of the State or, at the request of the Board, applies for such employment and is successful the following provisions apply: (a) if the pensioner returns to permanent employment in South Australia Police, whether immediately or after a period of temporary employment—see subsection (1a); (b) if the pensioner is employed on a permanent basis in the Public Service (whether immediately or after a period of temporary employment) the pension will be suspended but— (i) if— (A) after reaching the age of 55 years the contributor's employment is terminated for any reason; or (B) before reaching that age the contributor is retrenched or his or her employment is terminated on the ground of invalidity, the pension will be reinstated; (ii) if the contributor dies a surviving spouse and any eligible children will be entitled to a pension as if the contributor's pension had not been suspended under this paragraph; (c) if the pensioner is employed in South Australia Police or the Public Service on a temporary basis— (i) the pension will be reduced or suspended under section 40; (ii) in the case of a pensioner employed on a temporary basis in South Australia Police, the pensioner is not liable to contribute to the Scheme during the period of temporary employment. (1a) If the pensioner is employed on a permanent basis in South Australia Police the pension will terminate but the former pensioner will be credited with contribution points and contribution months as if he or she had continued in employment and contributed over the period that he or she was not employed on a permanent basis in South Australia Police and if the pensioner had received a lump sum payment on the original termination of his or her employment under the repealed Act or had commuted part of the original pension to a lump sum the following provisions apply: (a) upon termination of the contributor's subsequent period of employment the contributor or other person entitled to a benefit may pay to the Treasurer the amount of the lump sum; (b) if a payment is not made under paragraph (a) and a pension is payable to or in respect of the contributor—the pension must be reduced by an amount calculated by dividing the amount of the lump sum by 11.5; (c) if a payment is not made under paragraph (a) and a pension is not payable to or in respect of the contributor—any lump sum that is payable to or in respect of the contributor must be reduced by the amount of the lump sum received on the original termination of the contributor's employment or on commutation. (2) If a pensioner who has not reached the age of 60 years and has received a request from the Board under subsection (1), refuses the offer of employment or refuses to make a genuine application for employment in pursuance of the request, the Board may suspend the pension until the pensioner reaches the age of 60 years. (3) In determining whether a particular form of employment is appropriate to a particular pensioner, the following factors will be taken into account: (a) the pensioner's qualifications; (b) the pensioner's previous employment; (c) the pensioner's state of health; (d) the place at which the employment is available. (4) Employment will not be regarded as appropriate to a particular pensioner if the rate of salary applicable to the employment (expressed as an hourly rate) is less than 80 per cent of the rate of the pensioner's notional salary (expressed as an hourly rate). 38—Notional extension of period of employment (a) a contributor becomes entitled, on termination of his or her employment, to a pension; and (b) the contributor was, immediately before termination of employment, entitled to a period of recreation leave and is paid, or entitled to, a lump sum in lieu of that leave, the contributor's employment will be taken to have been extended for a period equivalent to the period of recreation leave and the contributor is liable for contributions in respect of that period and is entitled to benefits at the end of that period as though he or she had remained in employment and had received the lump sum as salary during that period. 38A—Closure of contribution accounts (1) The Board may close the account of a contributor if— (a) the contributor has retired or resigned from employment and is in receipt of a pension under this Part; or (b) the contributor's employment has been terminated by retrenchment or on account of invalidity and the contributor— (i) has reached the age of 60 years; and (ii) is in receipt of a pension under this Part; or (c) the contributor has died. (2) If, after a contribution account has been closed under subsection (1), a benefit becomes payable under this Part that depends wholly or partly on the balance standing to the credit of the account, the benefit will be determined on the basis of the balance that would have stood to the credit of the account if it had not been closed.