Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 5) 1990 No. 135 of 1990 - SCHEDULE

                       SCHEDULE                       Section 37

AMENDMENTS RELATING TO SEX DISCRIMINATION
PART 1
Income Tax Assessment Act 1936 Subsection 6 (1):

   (a)  Omit the definition of "daughter".

   (b)  Insert the following definition:

" `spouse', in relation to a person, includes another person who, although not
legally married to the person, lives with the person on a bona fide domestic
basis as the husband or wife of the person;". Paragraph 23 (l):
Omit ", within the meaning of subsection 27A (1)," (wherever occurring).
Subsection 27A (1) (definition of "spouse"):
Omit the definition. Subsection 51AE (1) (definition of "eligible relative"):
Omit the definition. Paragraph 51AE (7) (a):
Omit "an eligible relative", substitute "a relative". Paragraph 51AE (7) (b):
Omit "eligible". Paragraph 51AE (7) (c):
Omit "eligible". Subsection 51AF (1):
Omit "an eligible relative" (wherever occurring), substitute "a relative".
Subsection 51AG (1):

   (a)  Omit "an eligible relative", substitute "a relative".

   (b)  Omit "the eligible relative" (wherever occurring), substitute "the
        relative". Subsection 51AG (2):
Omit " `eligible relative',". Subsection 65 (2):
Omit ", within the meaning of subsection 27A (1)". Section 65:
Add at the end the following subsection:

"(3) In subsection (2), a reference to the spouse of a person (in this
subsection called the `first person') does not include a reference to a person
who is legally married to the first person but is living separately and apart
from the first person on a permanent basis.". Subsection 73B (1A):
Omit the subsection. Subsection 82KT (1) (definition of "eligible relative"):
Omit the definition. Paragraph 82KV (5) (c):
Omit "an eligible relative", substitute "a relative". Paragraph 102 (1) (b):
Omit "21 years", substitute "18 years". Paragraph 102 (2) (c):
Omit "21 years", substitute "18 years". Subsection 108 (4):
Omit the subsection. Subsection 109 (3):
Omit the subsection. Subsection 124ZF (1) (definition of "spouse"):
Omit the definition. Subsection 158B (2):
Omit the subsection. Subsection 159GZC (2):
Omit the subsection, substitute the following subsection:

"(2) In subsection (1) or in any other provision of this Act insofar as that
provision has effect for the purposes of subsection (1), a reference to the
spouse of a person (in this subsection called the `first person') does not
include a reference to a person who is legally married to the first person but
is living separately and apart from the first person on a permanent basis.".
Subsection 159GZZZC (2):
Omit the subsection, substitute the following subsection:

"(2) For the purposes of the definition of `associate' in subsection (1), any
reference in subsection 26AAB (14), or in any other provision of this Act that
has effect for the purposes of that subsection, to the spouse of a person (in
this subsection called the `first person') does not include a reference to a
person who is legally married to the first person but is living separately and
apart from the first person on a permanent basis.". Subsection 159H (3):
Omit the subsection. Subsection 159J (2):
Omit "Daughter-housekeeper", substitute "Child-housekeeper". Paragraph 159J
(3) (c):
Omit "married to", substitute "the spouse of". Paragraph 159J (3) (d):
Omit "daughter-housekeeper", substitute "child-housekeeper". Subsection 159J
(5D):
Omit "daughter", substitute "child". Subsection 159J (6) (definition of
"daughter-housekeeper"):
Omit the definition. Subsection 159J (6):
Insert the following definition: " `child-housekeeper' means the child of a
taxpayer who is wholly engaged in keeping house for the taxpayer;". Paragraph
159K (1) (a):
Omit "daughter-housekeeper", substitute "child-housekeeper". Paragraph 159K
(1) (b):
Omit "daughter-housekeeper", substitute "child-housekeeper". Subsection 159L
(4):
Omit "is married", substitute "has a spouse". Subsection 159ZA (1) (definition
of "spouse"):
Omit the definition. Section 159ZA:
Add at the end the following subsection:

"(3) In this Subdivision, a reference to the spouse of a person (in this
subsection called the `first person') does not include a reference to a person
who is legally married to the first person but is living separately and apart
from the first person on a permanent basis.". Subsection 159ZR (1) (definition
of "associate"):
Omit ", as affected by subsection (2) of this section". Subsection 159ZR (2):
Omit the subsection. Subsection 160K (2):
Omit the subsection, substitute the following subsection:

"(2) In this Part (other than sections 160ZZM and 160ZZMA), or in a provision
of this Act other than this Part insofar as that provision has effect for the
purposes of this Part, a reference to the spouse of a person (in this
subsection called the `first person') does not include a reference to a person
who is legally married to the first person but is living separately and apart
from the first person on a permanent basis.". Subsection 221YBA (11):
Omit the subsection. Subsection 221YHAAA (2):
Omit the subsection. Subsection 251R (2):
Omit "legally" (last occurring). Medicare Levy Act 1986 Subsection 3 (3):
Omit "legally" (wherever occurring). Section 8:
Omit "legally" (wherever occurring).
PART 2
Fringe Benefits Tax Assessment Act 1986 Subsection 159 (1):
Omit the subsection. Taxation (Unpaid Company Tax) Assessment Act 1982
Subsection 4 (1):
Insert "(other than the definition of `spouse' in subsection (1))" after
"sections 6".
PART 3
Income Tax Assessment Act 1936 Paragraph 102 (1) (b):
Omit "and unmarried". Paragraph 102 (2) (c):
Omit "and unmarried". Paragraph 102AC (2) (a):
Omit the paragraph.
PART 4
Income Tax Assessment Act 1936 Section 102AAB (definition of "spouse"):
Omit the definition. Subsection 318 (7):
Omit the subsection, substitute the following subsection:

"(7) In this section, and in any other provision of this Act insofar as that
provision has effect for the purposes of this section, a reference to the
spouse of a person (in this subsection called the `first person') does not
include a reference to a person who is legally married to the first person but
is living separately and apart from the first person on a permanent basis.".
NOTE ABOUT SECTION HEADINGS On the day on which this Act receives the Royal
Assent:

   (a)  the heading to section 51AG of the Income Tax Assessment Act 1936 is
        altered by omitting "eligible"; and

   (b)  the heading to section 159 of the Fringe Benefits Tax Assessment Act
        1986 is altered by omitting "and relatives".