Tax Laws Amendment (Superannuation Contributions Splitting) Act 2005 (148 of 2005)
Schedule 1 Superannuation contributions splitting
Income Tax Assessment Act 1936
17 At the end of section 27D
Add:
(8) The regulations may:
(a) provide that, in circumstances prescribed by regulations for the purposes of this paragraph, an election under subsection (1) is taken to have been made in relation to a qualifying eligible termination payment that is a contributions-splitting ETP; and
(b) prescribe matters that are taken to be specified in such an election for the purposes of subsection (1); and
(c) prescribe such other matters as are necessary or convenient for the purposes of applying this section to such an election.
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