Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)

Schedule 1   Employee share schemes

Part 2   Consequential amendments

Income Tax Assessment Act 1997

76   Subsection 995-1(1)


work and income support withholding payments means work and income support related withholding payments and benefits, within the meaning given by the Income Tax Assessment Act 1936.