Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 7 Superannuation and family law
Income Tax Assessment Act 1936
46 Paragraph 140UA(1)(d)
Repeal the paragraph, substitute:
(d) if a residual pension or a residual annuity is payable to the first person, or to the non-member spouse in relation to that interest or annuity, on the commutation or partial commutation of the pension or annuity - subsections 140R(1) and 140T(1) apply in relation to that residual pension or annuity and subsections 140R(1B) and 140T(2C) do not apply.
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