Document ID: chunk:federal_register_of_legislation:C2005A00078:clause:7_56
Version: federal_register_of_legislation:C2005A00078
Segment Type: clause
Provision Reference: sch 7 cl 56
Character Range: 49817–50694

56  After subsection 274(3)
Insert:

 (4) Contributions are not taxable contributions under subsection (1) if they are an amount paid by the member spouse, as mentioned in regulations under the Family Law Act 1975, to a regulated superannuation fund, or to an RSA, to be held for the benefit of the non‑member spouse in satisfaction of the non‑member spouse's entitlement in respect of the superannuation interest concerned.

 (5) In subsection (4):

member spouse has the same meaning as in Part VIIIB of the Family Law Act 1975.

non‑member spouse has the same meaning as in Part VIIIB of the Family Law Act 1975.

regulated superannuation fund has the same meaning as in Part VIIIB of the Family Law Act 1975.

RSA has the same meaning as in Part VIIIB of the Family Law Act 1975.

superannuation interest has the same meaning as in Part VIIIB of the Family Law Act 1975.