Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1989No. 107, 1989 - SECT 9

9. Section 23 of the Principal Act is amended by omitting paragraph (1) and
substituting the following paragraph:

"(1) periodic payments (in this paragraph called 'maintenance payments') in
the nature of maintenance made by, or attributable to payments made by, a
person (in this paragraph called the 'maintenance payer'), where:

        (i)    the maintenance payments are made:

                (A)  to a person who is or has been a spouse, within the
                     meaning of subsection 27A (1), of the maintenance payer;

                (B)  to or for the benefit of a person who is or has been a
                     child of the maintenance payer; or

                (C)  to or for the benefit of a person who is or has been a
                     child of another person at a time when that other person
                     is or was a spouse, within the meaning of subsection 27A
                     (1), of the maintenance payer; and

        (ii)   the maintenance payer has not, for the purpose of making the
               maintenance payments or the payments to which they are
               attributable, as the case may be, divested himself or herself
               of any income producing assets or diverted from himself or
               herself income upon which he or she would otherwise have been
               liable to tax;".