ITAA 1936 s 159SU

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?

Income tax: before an annuity commenced to be payable under a deferred annuity (DA) contract, the DA is commuted and the resulting eligible termination payment (ETP) is rolled-over to purchase an immediate annuity (IA). What will be the rebate of tax under section 159SU of the Income Tax Assessment Act 1936 in respect of that annuity?