Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008 (63 of 2008)
Schedule 2 Baby bonus
Part 1 Income limit for baby bonus
A New Tax System (Family Assistance) Act 1999
11 At the end of section 36
Add:
Estimate of adjusted taxable income
(6) For the purposes of paragraph (2)(d), (3)(e), (4)(c) or (5)(d):
(a) a reference in Schedule 3 to an income year is taken to be a reference to the 6 month period mentioned in that paragraph; and
(b) disregard subclause 2(2) and clauses 3 and 3A of that Schedule.