S 159TC repealed by No 15 of 2007, s 3 and Sch 1 item 7, applicable to the 2007-08 income year and later years. S 159TC formerly read:
SECTION 159TC DEFINITIONS
159TC
For the purposes of this Subdivision:
complying superannuation fund
has the same meaning as in Part
IX
.
dependant
has the same meaning as in the
Superannuation Industry (Supervision) Act 1993
.
eligible spouse contributions
, in relation to a taxpayer, means contributions made by a taxpayer in relation to a person who is the taxpayer's spouse at the time those contributions are made and the taxpayer is not entitled to a deduction under section
82AAC
(including a deduction under that section due to the operation of section
82AADA
) in relation to the contributions and:
(a)
the contributions are made to a fund where:
(i)
the fund is a complying superannuation fund in relation to the year of income of the fund in which the contributions are made; and
(ii)
the contributions are made to obtain superannuation benefits for the spouse or, in the event of the death of the spouse, for dependants of the spouse; or
(b)
the contributions are made to an RSA to obtain superannuation benefits for the spouse or, in the event of the death of the spouse, for dependants of the spouse.
History
Definition of
"
eligible spouse contributions
"
substituted by No 147 of 1997.
spouse
, in relation to a taxpayer:
(a)
includes another person who, although not legally married to the taxpayer, lives with the taxpayer on a bona fide domestic basis as the husband or wife of the taxpayer;
but:
(b)
does not include a person who lives separately and apart from the taxpayer on a permanent basis.
S 159TC inserted by No 147 of 1997.
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