FB 1 When this subpart applies

This subpart applies when property is transferred on a settlement of relationship property.

Defined in this Act: property, settlement of relationship property

Section FB 1: replaced (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on 24 February 2016, by section 161(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).