Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 7 Superannuation and family law
Income Tax Assessment Act 1936
18 After subsection 82AAC(1)
(1A) However, a contribution is not an allowable deduction under subsection (1) if it is an amount paid by the member spouse, as mentioned in regulations under the Family Law Act 1975, to a regulated superannuation fund, or to an RSA, to be held for the benefit of the non-member spouse in satisfaction of the non-member spouse's entitlement in respect of the superannuation interest concerned.