Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008 (134 of 2008)

Schedule 4   Treasury amendments

Part 1   Superannuation law

Superannuation Industry (Supervision) Act 1993

13   After subsection 17A(9)

Insert:

(9A) For the purposes of paragraph (a) of the definition of relative in subsection (9), if one individual is the child of another individual because of the definition of child in subsection 10(1), relationships traced to, from or through the individual are to be determined in the same way as if the individual were the natural child of the other individual.


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).