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Family Law Amendment (Annuities) Bill 2004
Schedule 2 Amendments commencing on proclaimed date

   

Family Law Act 1975

1  Section 90MD

Insert:

eligible annuity means an annuity (as defined in section 10 of the SIS Act) that is treated, for the purpose of Division 14 of Part III of the Income Tax Assessment Act 1936 , as being purchased wholly out of rolled-over amounts.

2  Section 90MD (at the end of the definition of eligible superannuation plan )

Add:

                   ; (e)  an eligible annuity.