Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)

Schedule 7   Superannuation and family law

Income Tax Assessment Act 1936

53   After subsection 159T(1)


(1A) However, a contribution is not an eligible spouse contribution for the purposes of subsection (1) if it is an amount paid by the member spouse, as mentioned in regulations under the Family Law Act 1975, to a regulated superannuation fund, or to an RSA, to be held for the benefit of the non-member spouse in satisfaction of the non-member spouse's entitlement in respect of the superannuation interest concerned.