Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 7 Superannuation and family law
Income Tax Assessment Act 1936
8 Subsection 27ACA(1)
Omit "under that same paragraph", substitute:
(d) if the splittable payment becomes payable before the death of the member spouse - that same paragraph; or
(e) otherwise - paragraph (ba) of that definition.
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