Document ID: chunk:federal_register_of_legislation:C2015C00455:clause:4_18
Version: federal_register_of_legislation:C2015C00455
Segment Type: clause
Provision Reference: sch 4 cl 18
Character Range: 52468–53481

18  After section 295‑465
Insert:

295‑485A  Meaning of spouse and child for 2008‑2009 income year
 (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.