ITAA 1936 s 159SJ(1)

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?

Superannuation retirement and employment termination: Superannuation Pension Rebate. Taxpayer discharged from employment on medical grounds