(1) This Subdivision applies if:
(a) you receive a * superannuation lump sum from a * foreign superannuation fund; and
(b) the fund is an entity mentioned in item 4 of the table in subsection 295-490(1) (which deals with deductions for superannuation entities).
(2) This Subdivision also applies if you receive a payment, other than a pension payment, from a scheme for the payment of benefits in the nature of superannuation upon retirement or death that:
(a) is not, and never has been, an * Australian superannuation fund or a * foreign superannuation fund; and
(b) was not established in Australia; and
(c) is not centrally managed or controlled in Australia.
(3) This Subdivision applies to a payment mentioned in subsection (2) from a scheme mentioned in that subsection in the same way as it applies to a * superannuation lump sum from a * foreign superannuation fund.
Lump sums received within 6 months after Australian residency or termination of foreign employment etc.