64ACSpecial grant of pension where child’s pension would be payable to eligible orphan

#### 64AC Special grant of pension where child’s pension would be payable to eligible orphan (1) If, at any time after the day on which Schedule 3 to the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008 commenced (the start day): (a) a pension is not payable in respect of a person under section 55, 57, 58 or 64 of this Act; and (b) a pension benefit: (i) is not payable to the person under section 43 of the Defence Force Retirement and Death Benefits Act 1973, as in force on the start day (the amended Act); but (ii) would have been payable to the person under that section if a deceased pensioner had been, at the time of his or her death, a recipient member under that Act; the Authority may grant, from a specified date, a pension to the person at a rate and on conditions that the Authority determines in writing, having regard to any matters prescribed and any other matters it considers relevant. (2) The specified date from which the pension is granted: (a) must not be earlier than the start day; and (b) unless the Authority is satisfied that special circumstances exist that justify an earlier date being specified, must not be earlier than the date the grant is made. (3) The rate of the pension must not exceed the rate at which pension would have been payable under this Act to the person from the specified date: (a) had the person been, at the date of death of the deceased pensioner and at all times after that: (i) the child of the deceased pensioner for the purposes of this Act; and (ii) an eligible child for the purposes of this Act; and (b) had the person become entitled to a pension under subsection 55(2), 57(4) or 58(1) of this Act at the time when he or she would have first become entitled, in the circumstances set out in subsection (1), to pension benefit under section 43 of the amended Act. (4) A determination made under subsection (1) is not a legislative instrument. (5) The grant of a pension to a person under this section does not affect any other person’s entitlement to a pension, or the rate of that pension, under another section of this Act. 26 Application of amendment of the Defence Forces Retirement Benefits Act 1948 The amendment of the Defence Forces Retirement Benefits Act 1948 made by this Schedule applies in relation to a pension or benefit payable under that Act in respect of a person who dies on or after the commencement of this Schedule, if, at the time of his or her death, the deceased person was: (a) receiving a pension under section 38, 39 or 41 of that Act; or (b) receiving a benefit under subsection 51(1) of that Act. Schedule 4—Treasury amendments Part 1—Superannuation law Retirement Savings Accounts Act 1997 1 Subsections 20(2) and (3) Repeal the subsections, substitute: (2) The spouse, in relation to a person, includes: (a) another person (whether of the same sex or a different sex) with whom the person is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and (b) another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple. (3) Any child, in relation to a person, includes: (a) a stepchild, an ex‑nuptial child or an adopted child of the person; and (b) a child of the person’s spouse; and (c) someone who is a child of the person within the meaning of the Family Law Act 1975. 2 Application of amendments of the Retirement Savings Accounts Act 1997 The amendments of the Retirement Savings Accounts Act 1997 made by this Schedule apply to the 2008‑2009 year of income and later years. Small Superannuation Accounts Act 1995 3 Section 4 Insert: > child, of a person, means a child of the person within the meaning of the Superannuation Industry (Supervision) Act 1993. 4 Section 4 (definition of spouse) Repeal the definition (not including the note), substitute: > spouse of a person includes: (a) another person (whether of the same sex or a different sex) with whom the person is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and (b) another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple. 5 Application of amendments of the Small Superannuation Accounts Act 1995 The amendments of the Small Superannuation Accounts Act 1995 made by this Schedule apply to the 2008‑2009 year of income and later years. Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 6 Subsection 54(3) (definition of spouse) Repeal the definition, substitute: > spouse of a beneficiary of a Government co‑contribution includes: (a) a person (whether of the same sex or a different sex) with whom the beneficiary is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and (b) a person who, although not legally married to the beneficiary, lives with the beneficiary on a genuine domestic basis in a relationship as a couple. 7 Application of amendments of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 The amendments of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 made by this Schedule apply to the 2008‑2009 income year and later income years. Superannuation Industry (Supervision) Act 1993 8 Subsection 10(1) (definition of child) Repeal the definition, substitute: > child, in relation to a person, includes: (a) an adopted child, a stepchild or an ex‑nuptial child of the person; and (b) a child of the person’s spouse; and (c) someone who is a child of the person within the meaning of the Family Law Act 1975. 9 Subsection 10(1) Insert: > relative of an individual means the following: (a) a parent, grandparent, brother, sister, uncle, aunt, nephew, niece, lineal descendant or adopted child of the individual or of his or her spouse; (b) a spouse of the individual or of any other individual referred to in paragraph (a). > Note: Subsection (6) may be relevant to determining relationships for the purposes of paragraph (a) of the definition of relative. 10 Subsection 10(1) (definition of spouse) Repeal the definition, substitute: > spouse of a person includes: (a) another person (whether of the same sex or a different sex) with whom the person is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and (b) another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple. 11 At the end of section 10 Add: (5) For the purposes of paragraph (a) of the definition of relative in subsection (1), if one individual is the child of another individual because of the definition of child in subsection (1), relationships traced to, from or through the individual are to be determined in the same way as if the individual were the natural child of the other individual. 12 Subsection 17A(9) (paragraphs (b) and (c) of the definition of relative) Repeal the paragraphs, substitute: (b) a spouse or former spouse of the individual, or of an individual referred to in paragraph (a). 13 After subsection 17A(9) Insert: (9A) For the purposes of paragraph (a) of the definition of relative in subsection (9), if one individual is the child of another individual because of the definition of child in subsection 10(1), relationships traced to, from or through the individual are to be determined in the same way as if the individual were the natural child of the other individual. 14 Subsection 65(6) Repeal the subsection. 15 Subsection 70E(4) (definition of relative) Repeal the definition. 16 Application of amendments of the Superannuation Industry (Supervision) Act 1993 (1) Subject to subitems (2) and (3), the amendments of the Superannuation Industry (Supervision) Act 1993 made by this Schedule apply to the 2008‑2009 year of income and later years. Amendments affecting section 65 (2) The amendments of the Superannuation Industry (Supervision) Act 1993 made by this Schedule apply for the purposes of the operation of section 65 of that Act in relation to: (a) money lent on or after the day on which this Act receives the Royal Assent; and (b) any other financial assistance commenced to be given on or after the day on which this Act receives the Royal Assent. Amendments affecting section 66 (3) The amendments of the Superannuation Industry (Supervision) Act 1993 made by this Schedule apply for the purposes of the operation of section 66 of that Act in relation to assets acquired on or after the day on which this Act receives the Royal Assent. 17 Transitional provision—in‑house assets (1) If: (a) an asset of a superannuation fund consists of: (i) a loan or an investment made before the day on which this Act receives the Royal Assent; or (ii) a loan or an investment made after that day under a contract entered into before that day; or (iii) an asset that becomes subject to a lease or a lease arrangement before that day; and (b) apart from this item, the asset would be an in‑house asset of the fund at any time after the commencement of this Schedule; and (c) the asset would be an in‑house asset of the fund only because of the amendments of the Superannuation Industry (Supervision) Act 1993 (the SIS Act) made by this Schedule; then, for the purposes of the operation of Part 8 of the SIS Act on or after the commencement of this Schedule, the asset is not an in‑house asset of the fund. (2) For the purposes of subparagraph (1)(a)(iii), if: (a) a lease or a lease arrangement, enforceable by legal proceedings, in respect of an asset was entered into before the day on which this Act receives the Royal Assent; and (b) the lease or lease arrangement came into force on or after that day; the asset is taken to have become subject to the lease or lease arrangement before that day. Part 2—Taxation law Income Tax (Transitional Provisions) Act 1997 18 After section 295‑465 Insert: