Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (144 of 2008)
Schedule 14 Treasury
Part 1 Amendment of tax laws
Income Tax Assessment Act 1936
52 Paragraph 272-90(2A)(b) in Schedule 2F
Repeal the paragraph, substitute:
(b) a person:
(i) who was the spouse of either the primary individual or of a member of the primary individual's family immediately before the death of the primary individual or member of the primary individual's family; and
(ii) who is now the spouse of a person who is not a member of the primary individual's family; and
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