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

Schedule 7   Superannuation and family law

Income Tax Assessment Act 1936

52   Paragraph 140ZP(3)(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 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;

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