Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 3 Reforms to income tests
Part 5 Dependency rebates
Social Security Act 1991
101 Subpoint 1067G-G13(2) (paragraph (b) of the definition of NITML (notional income tax/medicare levy) )
Omit a separate net income within the meaning of section 159J of the Income Tax Assessment Act 1936 in that year, substitute an adjusted taxable income within the meaning of the A New Tax System (Family Assistance) Act 1999 in that year.