(1) For the purposes of this Division:

(a)

a benefit is given in connection with a person's retirement from an office if the benefit is given:

(i)

by way of compensation for, or otherwise in connection with, the loss by the person of the office; or

(ii)

in connection with the person's retirement from the office; and

(b)

giving a benefit includes:

(i)

if the benefit is a payment—making the payment; and

(ii)

if the benefit is an interest in property—transferring the interest; and

(c)

a person gives a benefit even if the person is obliged to give the benefit under a contract; and

(d)

a pension or lump sum is paid or payable in connection with the person's retirement from an office if the pension or lump sum is paid or payable:

(i)

by way of compensation for, or otherwise in connection with, the loss by the person of the office; or

(ii)

in connection with the person's retirement from the office; and

(e)

retirement from an office includes:

(i)

loss of the office; and

(ii)

resignation from the office; and

(iii)

death of a person at a time when they hold the office.

(2) For the purposes of this Division, if:

(a)

a person ( person A ) gives another person a benefit ( benefit A ); and

(b)

person A gives benefit A for the purpose, or for purposes including the purpose, of enabling or assisting someone to give a person a benefit in connection with the retirement of a person ( person B ) from an office;