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

Schedule 7   Superannuation and family law

Income Tax Assessment Act 1936

6   After subsection 27AAA(7)


(7A) A payment is not a death benefit under subsection (2) if it is made to the non-member spouse as a result of a payment split applying to a splittable payment after the death of the member spouse unless the non-member spouse was a dependant (within the ordinary meaning of that expression) of the member spouse immediately before the death of the member spouse.