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
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