Tax Law Improvement Act 1997 (121 of 1997)
Schedule 3 Exempt income
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
60 Subsection 221YCAA(2) (sub-subparagraph (pa)(iv)(A) of the definition of qualifying reductions)
After “paragraph 24ABXB(2)(b)”, insert “of this Act or because of paragraph (e) of the item dealing with ‘Parenting allowance (benefit parenting allowance)’ in section 52-15 of the Income Tax Assessment Act 1997”.
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