Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 15

             (1)  An individual has recognised work or work related commitments if the individual:

                     (a)  is in paid work (whether or not the individual performs the work as an employee); or

                     (b)  receives a carer payment under Part 2.5 of the Social Security Act 1991 ; or

                     (c)  receives carer allowance for a disabled adult (within the meaning of section 952 of the Social Security Act 1991 ) under Part 2.19 of that Act.

             (2)  The Minister may, by legislative instrument, determine that individuals included in a specified class are individuals who are taken to have recognised work or work related commitments for the purposes of this section.