Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 295.485A

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

             (2)  For the purposes of section 295-485 of the Income Tax Assessment Act 1997 , paragraph 295-485(1)(a) of that Act applies as if:

                     (a)  the reference to a spouse or former spouse of the deceased were a reference to:

                              (i)  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

                             (ii)  an individual who was formerly such a spouse; and

                     (b)  the reference to a child of the deceased were a reference to 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 .