Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 4   Extending the CGT small superannuation funds roll-over on marriage breakdown

Income Tax Assessment Act 1997

2   Subparagraph 126-5(1)(f)(ii)

Repeal the subparagraph, substitute:

(ii) that, because of such a law, prevents a court making an order about matters to which the agreement applies, or that is inconsistent with the terms of the agreement in relation to those matters, unless the agreement is varied or set aside.