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

Schedule 7   Superannuation and family law

Income Tax Assessment Act 1936

40   Paragraph 140M(1C)(g)

Repeal the paragraph, substitute:

(g) if the payer also makes a payment of the pension or eligible annuity to the first person - for the purposes of this Act, the payer is taken to have commenced to make payments of another superannuation pension or immediate annuity (as the case requires) to the first person.