61RAARestoration of death benefit previously reduced to offset contribution tax liabilities

#### 61RAA Restoration of death benefit previously reduced to offset contribution tax liabilities 61RAA Restoration of death benefit previously reduced to offset contribution tax liabilities > > (1) STC may, for the purposes of obtaining a deduction from assessable income under section 295-485 of the [Income Tax Assessment Act 1997](http://www.legislation.gov.au/) of the Commonwealth, increase a lump sum benefit under this Act payable or paid on the death of a contributor or former contributor that has been previously reduced under section 61RA. > > > (2) The amount of the increase is to be the amount determined by STC, after obtaining actuarial advice, as the amount of increase required to obtain the deduction referred to in subsection (1). > > > (3) (Repealed) > > **s 61RAA:** Ins 2005 No 52, Sch 6 \[7\]. Am 2010 No 60, Sch 4 \[1\] \[2\].