Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 7 Superannuation and family law
Income Tax Assessment Act 1936
41 Paragraph 140UA(1)(a)
Repeal the paragraph, substitute:
(a) a payer commences or has commenced to make payments of:
(i) a superannuation pension to a person (the first person ) in respect of an interest that a person has as a member of a superannuation fund; or
(ii) an eligible annuity (within the meaning of Part VIIIB of the Family Law Act 1975) to a person (the first person ); and
Note: The heading to section 140UA is altered by inserting " or annuity " after " pension ".
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