Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 3   Reforms to income tests

Part 3   Amendment of income tests

Higher Education Support Act 2003

36   Paragraph 154-5(1)(b)

Repeal the paragraph, substitute:

(b) the person’s total net investment loss (within the meaning of the Income Tax Assessment Act 1997) for the income year; and