26F   Deferred accrued benefit to be preserved on transfer of employment

(1)  A non-contributing employee is taken to have ceased to be an employee for the purposes of the application of section 23 (When benefits are payable) and section 24 (Benefit to be preserved) to the deferred accrued benefit provided by this Part when the employee leaves the employment of the employer who employed him or her on 30 June 1992.

(2)  Subsection (1) applies even when the employee becomes the employee of another employer after leaving but does not apply in the case of a change of employment occasioned merely by the operation of an administrative change.

(3)  This section applies even if the employee left the employment of the employer before the commencement of the First State Superannuation Act 1992.