Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 7 Superannuation and family law
Income Tax Assessment Act 1936
29 Paragraph 140M(1A)(a)
Repeal the paragraph, substitute:
(a) a payment split applies to a splittable payment in respect of:
(i) an interest that a person has as a member of a superannuation fund; or
(ii) an eligible annuity (within the meaning of Part VIIIB of the Family Law Act 1975); and
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