Tax Law Improvement Act 1997 (121 of 1997)

Schedule 3   Exempt income

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

53   Paragraph 159J(5E)(e)

Omit “under paragraph 24ABXB(2)(b) of this Act”, substitute “because of paragraph (e) of the item dealing with ‘Parenting allowance (benefit parenting allowance)’ in section 52-15 of the Income Tax Assessment Act 1997”.