Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008 (63 of 2008)

Schedule 1   Income limit for family tax benefit Part B

Part 2   Other amendments

Income Tax Assessment Act 1936

11   Subsection 159P(4) (after paragraph (c) of the definition of dependant )

Insert:

(ca) a person included in class 1, class 2, class 5 or class 6 in the table in subsection 159J(2) in respect of whom the taxpayer would be entitled to a rebate under section 159J but for subsection 159J(1AB); or