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

Schedule 3   Reforms to income tests

Part 3   Amendment of income tests

Income Tax Assessment Act 1997

47   Paragraph 290-230(2)(c)

Repeal the paragraph, substitute:

(c) the total of your spouse’s:

(i) assessable income; and

(ii) *reportable fringe benefits total; and

(iii) *reportable employer superannuation contributions;

for the income year is less than $13,800; and