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

37   Paragraph 154-5(1)(d)

Repeal the paragraph, substitute:

(d) the person’s *exempt foreign income for the income year; and

(e) the person’s reportable superannuation contributions (within the meaning of the Income Tax Assessment Act 1997) for the income year.