Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 7 Superannuation and family law
Income Tax Assessment Act 1936
54 At the end of section 159T
Add:
(3) In this section:
member spouse has the same meaning as in Part VIIIB of the Family Law Act 1975.
non-member spouse has the same meaning as in Part VIIIB of the Family Law Act 1975.
regulated superannuation fund has the same meaning as in Part VIIIB of the Family Law Act 1975.
RSA has the same meaning as in Part VIIIB of the Family Law Act 1975.
superannuation interest has the same meaning as in Part VIIIB of the Family Law Act 1975.
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