Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 5 Amendments relating to home child care allowance and dependant rebate
57 Indexation of rebate amounts in sections 159J, 159K and 159L
Section 159HA of the Principal Act is amended by adding at the end the following subsection:
"(8) To avoid doubt, the reference in paragraph (a) of the definition of 'indexable amount' in subsection (7) to an amount specified in subsection 159J(2) does not include a reference to the amount of $1,452 mentioned in subsection 159J(1C).".