Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (144 of 2008)

Schedule 14   Treasury

Part 1   Amendment of tax laws

Income Tax Assessment Act 1936

52   Paragraph 272-90(2A)(b) in Schedule 2F

Repeal the paragraph, substitute:

(b) a person:

(i) who was the spouse of either the primary individual or of a member of the primary individual's family immediately before the death of the primary individual or member of the primary individual's family; and

(ii) who is now the spouse of a person who is not a member of the primary individual's family; and