Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)

Schedule 1   Distributions to entities connected with a private company and related issues

Part 1   Main amendments

Income Tax Assessment Act 1936

23   Section 109ZD

Insert:

family law obligation means an order, agreement or award mentioned in paragraph 126-5(1)(a), (b), (c), (d), (e) or (f) of the Income Tax Assessment Act 1997.