Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT 1978 No. 57 of 1978 - SECT 19

19. (1) Section 159J of the Principal Act is amended-

   (a)  by inserting '', amounts paid under a scheme for the provision by the
        Commonwealth of assistance in connexion with the education of isolated
children'' after ''1975'' (first occurring) in paragraph (a) of the definition
of ''separate net income'' in sub-section (6); and

   (b)  by omitting ''or a handicapped child's allowance'' from sub-paragraph
        (i) of paragraph (b) of the definition of ''separate net income'' in
        sub-section (6) and substituting '', a handicapped child's allowance
        or an amount paid under a scheme for the provision by the Commonwealth
        of assistance in connexion with the education of isolated children''.

(2) The amendments made by sub-section (1) apply to assessments in respect of
income of the year of income that commenced on 1 July 1977 and in respect of
income of all subsequent years of income.