Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (144 of 2008)
Schedule 14 Treasury
Part 1 Amendment of tax laws
Income Tax Assessment Act 1936
45 At the end of section 491
Add:
(3) For the purposes of subparagraph (2)(b)(i), the following children are excluded under this subsection:
(a) a step-child of the person; and
(b) someone who would be the step-child of the person except that the person is not legally married to the person's spouse.
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