295‑485A Meaning of spouse and child for295‑485A Meaning of spouse and child for 2008‑2009 income year

#### 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. 19 At the end of Division 302 Add: