Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 1 Distributions to entities connected with a private company and related issues
Part 1 Main amendments
Income Tax Assessment Act 1936
23 Section 109ZD
Insert:
family law obligation means an order, agreement or award mentioned in paragraph 126-5(1)(a), (b), (c), (d), (e) or (f) of the Income Tax Assessment Act 1997.
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