Superannuation Laws Amendment (2004 Measures No. 2) Act 2004 (93 of 2004)

Schedule 1   Amendments

Income Tax Assessment Act 1997

3   After paragraph 26-80(3)(a)

Insert:

(aa) if you were under the age of 18 at the end of the income year - you derived:

(i) income from the carrying on of a business (where business has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936); or

(ii) income from eligible employment (where eligible employment has the meaning given by subsection 82AAS(1) of the Income Tax Assessment Act 1936); and