119EPension payable in respect of previous employment

#### 119E Pension payable in respect of previous employment In this Division: (a) a reference, in relation to an employee, to a prescribed pension payable to the employee under a superannuation scheme applicable in relation to any employment in which he was employed at any time before the date on which he became an employee is a reference: (i) in the case of the superannuation scheme constituted by the provisions of this Act relating to the Fund—to a pension payable to the employee under this Act; and (ii) in the case of any other superannuation scheme—to a pension payable to the employee under that scheme that was based wholly upon contributions under the scheme by the employer or was based partly upon such contributions and partly upon contributions by the employee; but does not include a reference to a pension the payment of which was deferred; and (b) where a pension referred to in paragraph (a) was commuted, in whole or in part, for a lump sum after the pension became payable and before the date on which the person to whom the pension was payable became an employee, the pension shall, for the purposes of this Division, be treated as not having been so commuted.