302‑195A Meaning of death benefits depen302‑195A Meaning of death benefits dependant for 2008‑2009 income year

302‑195A Meaning of death benefits dependant for 2008‑2009 income year

(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.

Part 3—Application of amendments of the Family Law Act 1975

20 Application of amendments of the Family Law Act 1975

For the purposes of an amendment made by this Schedule that refers to the Family Law Act 1975:

(a) the amendments of that Act made by items 5 and 21 of Schedule 1, and Schedule 3A, to the Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008 (the De Facto Financial Matters Act) are taken to have commenced on 1 July 2008; and
(b) the first regulations made for the purposes of subparagraph 60H(1)(b)(ii) of the Family Law Act 1975 inserted by Schedule 3A to the De Facto Financial Matters Act are taken to have commenced on 1 July 2008; and
(c) the first regulations made for the purposes of subsection 60HB(1) of the Family Law Act 1975 inserted by Schedule 3A to the De Facto Financial Matters Act are taken to have commenced on 1 July 2008.

Schedule 5—Prime Minister and Cabinet amendments

Governor‑General Act 1974

1 Subsection 2A(2)

Insert:

marital or couple relationship has the meaning given by section 2B.

2 Subsection 2A(2)

Insert:

spouse has a meaning affected by section 2C.

3 Subsection 2B(2)

After “marital”, insert “or couple”.

Note: The heading to section 2B is replaced by the heading “Marital or couple relationship”.

4 Subsections 2B(2) and (3)

After “husband or wife” (wherever occurring), insert “or partner”.

5 After paragraph 2B(4)(b)

Insert: