Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 3 Reforms to income tests
Part 3 Amendment of income tests
Child Support (Assessment) Act 1989
35 At the end of subsection 43(1)
Add:
; (f) the parent’s reportable superannuation contributions (within the meaning of the Income Tax Assessment Act 1997) for that year of income.
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