Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 3   Reforms to income tests

Part 3   Amendment of income tests

Child Support (Assessment) Act 1989

34   Paragraph 43(1)(d)

Repeal the paragraph, substitute:

(d) the parent’s total net investment loss (within the meaning of the Income Tax Assessment Act 1997) for that year of income;