Income Tax (Transitional Provisions) Act 1997
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Hide history noteThis section applies only for the 2008-2009 income year.
302-195A(2)
For the purposes of Subdivision 82-B of Division 82 , Division 302 and section 303-5 of the Income Tax Assessment Act 1997 , the definition of death benefits dependant in section 302-195 of that Act applies as if paragraphs (a) and (b) of the definition were replaced with the following paragraphs:
(a) a spouse of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008 or a person who was formerly such a spouse; or
(b) a child of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008 , who is aged less than 18.
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