Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A * transfer balance credit arises in your * transfer balance account if:
(a) a * superannuation provider makes a payment in respect of a * borrowing under an * arrangement that is covered by the exception in subsection 67A(1) of the Superannuation Industry (Supervision) Act 1993 (which is about limited recourse borrowing arrangements); and
(b) as a result, there is an increase in the * value of a * superannuation interest that supports a * superannuation income stream of which you are the * retirement phase recipient; and
(c) the superannuation interest is in a * small superannuation fund at the time of the payment.
(2) The amount of the credit is the amount of the increase in * value.
(3) The credit arises at the time of the payment.