Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 8   Family trusts

Income Tax Assessment Act 1936

8   After subsection 272-90(2) in Schedule 2F

Insert:

Certain former family members

(2A) The following persons are members of the primary individual's family group in relation to the conferral or distribution:

(a) a person who was a spouse of either the primary individual or of a member of the primary individual's family before a breakdown in the marriage; and

(b) a person who was a widow or widower (whichever is applicable) of either the primary individual or of a member of the primary individual's family and who is now the spouse of a person who is not a member of the primary individual's family; and

(c) a person who was a step-child of either the primary individual or of a member of the primary individual's family before a breakdown in the marriage of the primary individual or the member of the primary individual's family.

Note: The fact that a person is a member of the family group of an individual under this subsection does not mean that the person is a member of the individual's family under section 272-95.