Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.

Pt 7, formerly Pt VI, renumbered by SR No 192 of 1990.

Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.

Div 2 heading substituted by SLI No 216 of 2006, reg 3 and Sch 1 item 9, effective 14 September 2006. The heading formerly read:

Division 2 - Collection by instalments of tax on persons other than companies

Subdiv 3 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.

Subdiv 3 heading substituted by SR No 14 of 1998.

Subdiv 3, formerly Subdiv AAA, renumbered by SR No 192 of 1990. Subdivision inserted by SR No 172 of 1984.

Reg 98A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007. Reg 98A formerly read:

REGULATION 98A FAMILY LAW SUPERANNUATION INTEREST SPLITS - CIRCUMSTANCES RELATING TO TRANSFERS OF AMOUNTS (ACT S 27ACA ETC)  
98A(1)
This regulation is made for the purposes of the provisions of the Act set out in the table.

Item	Provision
1	subparagraph 27ACA(1)(b)(ii)
2	paragraph 27ACB(1)(b)
3	paragraph 27ACB(1A)(b)
4	subparagraph 82AAT(1AA)(a)(ii)
5	subparagraph 82AAT(1CBA)(a)(ii)
6	subparagraph 140M(1C)(d)(ii)
7	subparagraph 140ZN(3)(d)(ii)
8	subparagraph 140ZP(3)(d)(ii)

Note:

These provisions mention the transfer of an interest for the benefit of a non-member spouse in circumstances prescribed by regulations.

98A(2)
A circumstance is that the amount is transferred to a superannuation fund for the benefit of the non-member spouse in such a way that, because of Division 2.2 of the Family Law (Superannuation) Regulations 2001 , a payment in respect of the interest or annuity of the member spouse made after the amount is transferred, would not be a splittable payment.

Note:

Division 2.2 of the Family Law (Superannuation) Regulations 2001 sets out alternative ways in which a superannuation agreement, flag lifting agreement or splitting order made under the Family Law Act 1975 may be satisfied, otherwise than by a split of future benefits payable in respect of an interest in a superannuation fund or under an annuity.
If the agreement or order has been satisfied in one of those alternative ways, the payment of any such future benefit would not be a splittable payment.

98A(3)
In this regulation:

splittable payment
has the same meaning as in Part VIIIB of the Family Law Act 1975 .

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History

Reg 98 and 98A substituted for reg 98 by SLI No 326 of 2005.