Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 2 CHILDREN'S INCOME
14 Object
The object of this Part is:
(a) to replace provisions in Division 6AA of Part III of the Income Tax Assessment Act 1936 relating to transfers of property on family breakdown; and
(b) to clarify certain anti-avoidance provisions in that Division.
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