Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 7 Superannuation and family law
Income Tax Assessment Act 1936
39 Paragraph 140M(1C)(d)
Repeal the paragraph, substitute:
(d) as a result:
(i) a payment is made to or for the benefit of the non-member spouse; or
(ii) an interest in a superannuation fund, or an annuity (within the meaning of subsection 27A(1) of this Act), is created for, or an amount is transferred to a superannuation fund for the benefit of, the non-member spouse in circumstances prescribed by the regulations; and
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