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

Schedule 7   Superannuation and family law

Income Tax Assessment Act 1936

18   After subsection 82AAC(1)

Insert:

(1A) However, a contribution is not an allowable deduction under subsection (1) if it is an amount paid by the member spouse, as mentioned in regulations under the Family Law Act 1975, to a regulated superannuation fund, or to an RSA, to be held for the benefit of the non-member spouse in satisfaction of the non-member spouse's entitlement in respect of the superannuation interest concerned.