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

Schedule 7   Superannuation and family law

Income Tax Assessment Act 1936

8   Subsection 27ACA(1)

Omit "under that same paragraph", substitute:


(d) if the splittable payment becomes payable before the death of the member spouse - that same paragraph; or

(e) otherwise - paragraph (ba) of that definition.