Commonwealth Consolidated Acts

FAMILIES, COMMUNITY SERVICES AND INDIGENOUS AFFAIRS LEGISLATION AMENDMENT (CHILD SUPPORT REFORM CONSOLIDATION AND OTHER MEASURES) ACT 2007 - SCHEDULE 9

Income Tax Assessment Act 1936

1   Subparagraph 159J(3AB)(b)(ii)

Repeal the subparagraph, substitute:

  (ii)   clause   31 of Schedule   1 to that Act applied in respect of that Part B rate because the taxpayer, or the taxpayer's spouse, had a shared care percentage for an FTB child (within the meaning of that Act);

2   Subparagraph 159L(5B)(b)(ii)

Repeal the subparagraph, substitute:

  (ii)   clause   31 of Schedule   1 to that Act applied in respect of that Part B rate because the taxpayer, or the taxpayer's spouse, had a shared care percentage for an FTB child (within the meaning of that Act); and

3   Paragraph 251R(5)(c)

Omit "for that child", substitute "in respect of that child (whether the child is an FTB child or a regular care child within the meaning of that Act)".

4   Paragraph 251R(5)(d)

Repeal the paragraph, substitute:

  (d)   the Secretary of the Department whose Minister administers that Act has determined, under subsection 22(6A) of that Act, the percentage of the period during which the child was, or will be, in the care of each parent or spouse, as the case requires;

5   Application

The amendments made by this Schedule apply to the 2008 - 2009 year of income and later years.