Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 3 Reforms to income tests
Part 3 Amendment of income tests
Higher Education Support Act 2003
37 Paragraph 154-5(1)(d)
Repeal the paragraph, substitute:
(d) the person’s *exempt foreign income for the income year; and
(e) the person’s reportable superannuation contributions (within the meaning of the Income Tax Assessment Act 1997) for the income year.
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