Taxation Laws Amendment Act 1994 (56 of 1994)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 4   Exemptions for pensions and allowances

Subdivision B   Mature age allowance and mature age partner allowance

36   Interpretation-supplementary amounts

Section 24ABA of the Principal Act is amended:

(a) by omitting from the Table in subsection (1) "Special needs widow B pension" and substituting:
        

"Special needs widow B pension

Mature age allowance

Mature age partner allowance".

(b) by adding at the end the following subsection:
        

"(4) For the purposes of this section, a payment under section 660XKH of the Social Security Act 1991 is taken to be a payment of a mature age partner allowance.".