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

45   At the end of section 491

Add:

(3) For the purposes of subparagraph (2)(b)(i), the following children are excluded under this subsection:

(a) a step-child of the person; and

(b) someone who would be the step-child of the person except that the person is not legally married to the person's spouse.