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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 302.195A

Meaning of death benefits dependant for 2008-2009 income year

             (1)  This section applies only for the 2008-2009 income year.

             (2)  For the purposes of Subdivision 82-B of Division 82, Division 302 and section 303-5 of the Income Tax Assessment Act 1997 , the definition of death benefits dependant in section 302-195 of that Act applies as if paragraphs (a) and (b) of the definition were replaced with the following paragraphs:

                     (a)  a spouse of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Act 2008 or a person who was formerly such a spouse; or

                     (b)  a child of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Act 2008 , who is aged less than 18.

Table of sections

303-10      Superannuation lump sum paid to member having a terminal medical condition



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