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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