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

44   Subparagraph 491(2)(b)(i)

Repeal the subparagraph, substitute:

(i) a child of the person (other than a child excluded under subsection (3)); or