Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsWhere the Commissioner revises a determination in relation to a person under subsection 15K (6) or (7) of the Act, any amounts that were, under the determination being revised, counted towards the person's reasonable benefit limits in relation to a superannuation pension or annuity that the person has commuted in whole or in part and that met the pension and annuity standards or an ETP that the person has rolled-over are to be disregarded for the purposes of the revised determination and any later determination.