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 1997

94   Subsection 995-1(1) (at the end of the definition of relative )

Add:

Note: Section 960-255 may be relevant to determining relationships for the purposes of paragraph (b) of the definition of relative .