Income tax: is a non-member spouse who is under 55 years of age entitled to a rebate under section 159SM or section 159SU of the Income Tax Assessment Act 1936 when a superannuation pension or 'eligible annuity' is split pursuant to an agreement or court order on marriage breakdown on a specified percentage basis?
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Notice of Withdrawal
Taxation Determination TD 2006/35 is withdrawn with effect from today.
1. TD 2006/35 explains that a non-member spouse who is under 55 years of age is not entitled to the rebate under former section 159SM or section 159SU of the Income Tax Assessment Act 1936 (ITAA 1936).
2. Sections 159SM and 159SU of the ITAA 1936 were repealed on 15 March 2007 when the Simpler Super reforms were introduced by the Superannuation Legislation Amendment (Simplification) Act 2007.
3. TD 2006/35 has no ongoing relevance and is therefore withdrawn without replacement.
Commissioner of Taxation
5 April 2017
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ITAA 1936 27H
ITAA 1936 140M
ITAA 1936 140M(1A)(e)
ITAA 1936 140M(1C)(g)
ITAA 1936 159SJ
ITAA 1936 159SJ(1)
ITAA 1936 159SM
ITAA 1936 159SM(1)
ITAA 1936 159SS
ITAA 1936 159SU
ITAA 1936 159SU(1)
Family Law Act 1975 Pt VIIIB