Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 302 - Superannuation death benefits paid from complying plans etc  

SECTION 302-195A   Meaning of death benefits dependant for 2008-2009 income year  

302-195A(1)    
This section applies only for the 2008-2009 income year.

302-195A(2)    
For the purposes of Subdivision 82-B of Division 82 , Division 302 and section 303-5 of the Income Tax Assessment Act 1997 , the definition of death benefits dependant in section 302-195 of that Act applies as if paragraphs (a) and (b) of the definition were replaced with the following paragraphs:

(a) a spouse of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008 or a person who was formerly such a spouse; or

(b) a child of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008 , who is aged less than 18.