Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 960 - General  

Subdivision 960-J - Family relationships  

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History

Subdiv 960-J inserted by No 144 of 2008, s 3 and Sch 14 item 90, applicable:

(a) in relation to the 2009 - 2010 income year and later income years; and

(b) to the extent to which the amendments affect the Fringe Benefits Tax Assessment Act 1986 - in relation to the FBT year starting on 1 April 2009 and later FBT years.

Operative provisions

SECTION 960-252   Object of this Subdivision  

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960-252(1)    
The first object of this Subdivision is to ensure that the same consequences flow under this Act and the other Acts to which this Subdivision applies from the relationship between 2 people who are an unmarried couple (whether of the same sex or different sexes) as from a marriage, if:

(a) the relationship is registered under a *State law or *Territory law (as mentioned in paragraph (a) of the definition of spouse in subsection 995-1(1) ); or

(b) they live together on a genuine domestic basis.

960-252(2)    
The second object of this Subdivision is to ensure that under this Act and the other Acts to which this Subdivision applies, anyone who is defined to be an individual ' s *child is treated in the same way as if he or she were the individual ' s natural child.

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History

S 960-252 inserted by No 144 of 2008, s 3 and Sch 14 item 90, applicable:

(a) in relation to the 2009 - 2010 income year and later income years; and

(b) to the extent to which the amendments affect the Fringe Benefits Tax Assessment Act 1986 - in relation to the FBT year starting on 1 April 2009 and later FBT years.

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