Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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
303 - 15 Superannuation lump sum member benefit paid to member on compassionate ground relating to the coronavirus