Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 3   Reforms to income tests

Part 6   Application

102   Application

(1) The amendments made by this Schedule apply in relation to income years starting on or after 1 July 2009.

(2) However, the amendments do not apply in relation to the following:

(a) a claim for baby bonus (within the meaning of the A New Tax System (Family Assistance) Act 1999) if an estimate contained in the claim is for a period beginning before 1 July 2009;

(b) an election to work out a parent’s adjusted taxable income under section 60 of the Child Support (Assessment) Act 1989 if the remaining period (within the meaning of subsection 60(5) of that Act) concerned starts before 1 July 2009;

(c) working out a parent’s real remaining period adjusted taxable income under section 64 of the Child Support (Assessment) Act 1989 in relation to an election covered by paragraph (b) of this subitem.