Tax Laws Amendment (Superannuation Contributions Splitting) Act 2005 (148 of 2005)

Schedule 1   Superannuation contributions splitting

Income Tax Assessment Act 1936

17   At the end of section 27D

Add:

(8) The regulations may:

(a) provide that, in circumstances prescribed by regulations for the purposes of this paragraph, an election under subsection (1) is taken to have been made in relation to a qualifying eligible termination payment that is a contributions-splitting ETP; and

(b) prescribe matters that are taken to be specified in such an election for the purposes of subsection (1); and

(c) prescribe such other matters as are necessary or convenient for the purposes of applying this section to such an election.