Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (144 of 2008)
Schedule 14 Treasury
Part 1 Amendment of tax laws
Income Tax Assessment Act 1936
14 Subsection 100A(13) (at the end of the definition of agreement )
Add:
Note: Section 960-255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of the definition of agreement .