Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)

Schedule 7   Technical corrections and improvements

Part 2   Amendments commencing at other times

A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999

171   Item 20 of Schedule 10

Repeal the item, substitute:

20 Subsection 159J(6) (paragraph (aad) of the definition of separate net income)

Repeal the paragraph, substitute:

(aad) does not include any part of benefit PP (partnered) paid under the Social Security Act 1991, as in force immediately before the commencement of item 1 of Schedule 10 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999, that is exempt under section 52-10 because of paragraph (e) of the item dealing with parenting payment (benefit PP (partnered)) in the table in section 52-15 of the Income Tax Assessment Act 1997; and