Paid Parental Leave (Consequential Amendments) Act 2010 (105 of 2010)

Schedule 1   Amendments

Income Tax Assessment Act 1936

37   Subsection 6(1)

Insert:

member of a family tax benefit (Part B) family without shared care : a taxpayer is a member of a family tax benefit (Part B) family without shared care if:

(a) the taxpayer, or the taxpayer's spouse while being the taxpayer's partner (within the meaning of the A New Tax System (Family Assistance) Act 1999), is eligible for family tax benefit at the Part B rate (within the meaning of that Act); and

(b) clause 31 of Schedule 1 to that Act does not apply in respect of the Part B rate.