Home / HomeThis final Taxation Determination was issued on 24 May 2006. It was previously released in draft form as TD 2006/D3: see 2006 TAXVINE No 1 (13) (27 January 2006). Its full title is "Income tax: will the Commissioner exercise his discretion under s 27H(3) of ITAA 1936 in determining the deductible amount in relation to a superannuation pension or 'eligible annuity' split pursuant to an agreement or court order on marriage breakdown?" The answer is Yes, in the manner set out in the Determination.
Commissioner's discretion under s 27H(3) on marriage breakdown super split - TD 2006/34
25 May 2006
For a copy of TD 2006/34, go here