Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (144 of 2008)

Schedule 14   Treasury

Part 1   Amendment of tax laws

Income Tax Assessment Act 1997

91   Subsection 995-1(1) (definition of child )

Repeal the definition, substitute:

child : without limiting who is a child of an individual, each of the following is the child of an individual:

(a) the individual's *adopted child, stepchild or exnuptial child;

(b) a child of the individual's *spouse;

(c) someone who is a child of the individual within the meaning of the Family Law Act 1975.