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

Schedule 4   Treasury amendments

Part 2   Taxation law

Income Tax (Transitional Provisions) Act 1997

18   After section 295-465

Insert:

295-485A Meaning of spouse and child for 2008-2009 income year

(1) This section applies only for the 2008-2009 income year.

(2) For the purposes of section 295-485 of the Income Tax Assessment Act 1997, paragraph 295-485(1)(a) of that Act applies as if:

(a) the reference to a spouse or former spouse of the deceased were a reference to:

(i) a spouse of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008; or

(ii) an individual who was formerly such a spouse; and

(b) the reference to a child of the deceased were a reference to a child of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008.