Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008 (134 of 2008)
Schedule 4 Treasury amendments
Part 1 Superannuation law
Superannuation Industry (Supervision) Act 1993
11 At the end of section 10
Add:
(5) For the purposes of paragraph (a) of the definition of relative in subsection (1), if one individual is the child of another individual because of the definition of child in subsection (1), relationships traced to, from or through the individual are to be determined in the same way as if the individual were the natural child of the other individual.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
