Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)

Schedule 7   Superannuation and family law

Income Tax Assessment Act 1936

39   Paragraph 140M(1C)(d)

Repeal the paragraph, substitute:

(d) as a result:

(i) a payment is made to or for the benefit of the non-member spouse; or

(ii) an interest in a superannuation fund, or an annuity (within the meaning of subsection 27A(1) of this Act), is created for, or an amount is transferred to a superannuation fund for the benefit of, the non-member spouse in circumstances prescribed by the regulations; and


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).