Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)

Schedule 7   Superannuation and family law

Income Tax Assessment Act 1936

39   Paragraph 140M(1C)(d)

Repeal the paragraph, substitute:

(d) as a result:

(i) a payment is made to or for the benefit of the non-member spouse; or

(ii) an interest in a superannuation fund, or an annuity (within the meaning of subsection 27A(1) of this Act), is created for, or an amount is transferred to a superannuation fund for the benefit of, the non-member spouse in circumstances prescribed by the regulations; and