Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1991No. 100, 1991 - SECT 46

46. Section 159J of the Principal Act is amended:
(a) by inserting "or a special needs invalid pension" after "invalid
pension" in paragraph (a) of the definition of " invalid relative" in
subsection (6);
(b) by omitting "1947" from paragraph (a) of the definition of "invalid
relative" in subsection (6) and substituting "1991";
(c) by omitting "Part IV" from paragraph (c) of the definition of "invalid
relative" in subsection (6) and substituting "Part 2.3";
(d) by omitting "1947" from paragraph (a) of the definition of "separate net
income" in subsection (6) and substituting "1991".