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

41   At the end of subsection 328(3)

Add:

Note: Section 960-255 of the Income Tax Assessment Act 1997 may be relevant to determining relationships for the purposes of subparagraph (3)(a)(iii).