Income Tax Amendment Act 2005
Income Tax Amendment Act 2005
Checking for alerts... Loading...
Income Tax Amendment Act 2005
Income Tax Amendment Act 2005
| Public Act | 2005 No 11 |
| Date of assent | 24 March 2005 |
Contents
The Parliament of New Zealand enacts as follows:
1 Title
-
(1) This Act is the Income Tax Amendment Act 2005.
(2) In this Act, the Income Tax Act 2004 is called
“the principal Act”
.
2 Commencement
Schedule |
s 3 |
1
Amendments to come into force on 26 April 2005
Section CB 19
In subsection (1)(b), replace “spouse”
with “spouse or civil union partner”
.
Section CB 20
In subsection (1)(a), replace “spouse”
, in both places that it occurs, with “spouse or civil union partner”
.
Section CD 5
In subsection (1)(a)(iii), replace “spouse”
with “spouse or civil union partner”
.
Section CD 14
In paragraph (b) of the definition of counted associate in subsection (9), replace “spouse”
, in both places that it occurs, with “spouse, civil union partner”
.
Section CD 19
In subsection (1)(b), replace “spouse”
with “spouse or civil union partner”
.
Section CD 33
In subsection (16)(a), replace “spouse”
with “spouse or civil union partner”
.
In subsection (16)(c), replace “spouse”
with “spouse or civil union partner”
.
In subsection (16)(d), replace “spouse”
with “spouse or civil union partner”
.
In subsection (16)(d), replace “their spouse's child”
with “a child of their spouse or civil union partner”
.
Section CE 3
In the heading to subsection (4), replace “matrimonial agreements”
with “relationship agreements”
.
In subsection (4), replace “matrimonial agreement”
with “relationship agreement”
.
Section CE 5
In subsection (2), replace “spouse”
with “spouse or civil union partner”
.
In subsection (3)(f), in the words before subparagraph (i), replace “spouse”
with “spouse or civil union partner”
.
In subsection (3)(f)(ii), replace “spouse”
, in both places that it occurs, with “spouse or civil union partner”
.
In subsection (3)(g), replace “spouse”
with “spouse or civil union partner”
.
In subsection (3)(h), replace “spouse”
with “spouse or civil union partner”
.
In subsection (3)(i), replace “spouse”
with “spouse or civil union partner”
.
Section CF 1
In the definition of pension in subsection (2), replace “spouse”
, in each place that it occurs, with “spouse or civil union partner”
.
Section CS 4
Replace section CS 4 with the following:
“CS 4 Exclusion of withdrawal to settle division of relationship property
Section CS 1 does not apply to a withdrawal to the extent that the withdrawal is necessary to settle the division of relationship property under the Property (Relationships) Act 1976 upon the ending of a marriage, civil union or de facto relationship for the purpose of whichever is applicable of sections 2A(2), 2AB(2) and 2D(4) of that Act.”
Section CW 26
In paragraph (b), replace “spouse or former spouse”
with “spouse, civil union partner, former spouse or former civil union partner”
.
Section CW 38
In paragraph (a)(ii), replace “spouses”
with “spouses, civil union partners”
.
In paragraph (a)(iii), replace “spouses”
with “spouses and civil union partners”
.
Section CX 15
In subsection (3), replace “spouse”
with “spouse or civil union partner”
.
In subsection (4), in the words before paragraph (a), replace “spouse”
with “spouse or civil union partner”
.
In subsection (5)(a), replace “spouse”
with “spouse or civil union partner”
.
In subsection (5)(b)(i), replace “spouse”
with “spouse or civil union partner”
.
In subsection (6)(a), replace “spouse”
with “spouse or civil union partner”
.
In subsection (6)(b), replace “spouse”
with “spouse or civil union partner”
.
Section CZ 6
In subsection (2), replace “matrimonial agreement”
with “relationship agreement”
.
Section DB 34
In subsection (1)—
(a) in the words before paragraph (a), replace
“spouse”
with“spouse or civil union partner”
:
(b) in paragraph (a), replace
“spouse”
with“spouse or civil union partner”
.
Section DC 2
In subsection (1)(d)—
(a) replace
“spouse”
, in each place that it occurs, with“spouse or civil union partner”
:
(b) replace
“remarries”
with“enters a new marriage or civil union”
.
In subsection (2), replace “spouse”
with “spouse or civil union partner”
.
In subsection (3)(f)—
(a) replace
“spouse”
, in each place that it occurs, with“spouse or civil union partner”
:
(b) replace
“remarries”
with“enters a new marriage or civil union”
.
In subsection (4), replace “spouse”
with “spouse or civil union partner”
.
Section DC 3
In subsection (3), in the words before paragraph (a), replace “spouse”
with “spouse or civil union partner”
.
In subsection (3)(c)—
(a) replace
“spouse”
, in each place that it occurs, with“spouse or civil union partner”
:
(b) replace
“remarries”
with“enters a new marriage or civil union”
.
Section DZ 1
In subsection (1), replace “matrimonial agreement”
with “relationship agreement”
.
Section EE 34
In subsection (4), replace “matrimonial agreement”
with “relationship agreement”
.
Section EE 38
In subsection (2)(b), replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (3)(b), replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (7)(b), replace “matrimonial agreement”
with “relationship agreement”
.
Section EW 10
In the heading to subsection (5), replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (5)(c), replace “matrimonial agreement”
with “relationship agreement”
.
In the heading to subsection (6), replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (6)(c), replace “matrimonial agreement”
with “relationship agreement”
.
Section EZ 11
In subsection (2)(a), replace “matrimonial agreement”
with “relationship agreement”
.
Section EZ 20
In subsection (1)(b), replace “matrimonial agreement”
with “relationship agreement”
.
Section EZ 42
In paragraph (c), replace “matrimonial agreement”
with “relationship agreement”
.
Section FB 4
In subsection (2), replace “matrimonial agreement”
with “relationship agreement”
.
Section FC 5
In subsection (1)(b)(ii), replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (3)(b), replace “matrimonial agreement”
with “relationship agreement”
.
Subpart FF
In the heading, replace “Matrimonial transfers”
with “Transfers under relationship agreements”
.
Section FF 1
In subsection (2), replace “spouse”
, in both places that it occurs, with “spouse or civil union partner”
.
In subsection (2), replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 2
Replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 3
Replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 4
Replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 5
Replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 6
In subsection (1), replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 7
In the heading, replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (1), replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (3), replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 8
Replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 9
Replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 10
In subsection (1)(a)(i), replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (1)(b), replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (2)(a), replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 11
Replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 12
Replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 13
In subsection (1), replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (3), replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 14
In paragraph (c), replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 15
In subsection (1), replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 16
In subsection (1), replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 18
In subsection (1), replace “matrimonial agreement”
with “relationship agreement”
.
In subsection (2), replace “matrimonial agreement”
with “relationship agreement”
.
Section FF 19
Replace “matrimonial agreement”
with “relationship agreement”
.
Section GD 1
In subsection (4), replace “matrimonial agreement”
with “relationship agreement”
.
Section GD 4
In the heading, replace “spouse”
with “spouse or civil union partner”
.
In the section, replace “spouse”
, in both places that it occurs, with “spouse or civil union partner”
.
Section HH 3F
In subsection (3), replace “marriage”
with “marriage or partnership”
.
Replace subsection (4)(b) with the following:
“(b) persons are connected by marriage or partnership if 1 person is in a marriage, civil union or de facto relationship with the other or with a person who is connected by blood relationship, adoption or guardianship to the other:”.
Section KC 3
In subsection (3), in paragraph (e) of the definition of qualifying person, replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
Section KC 4
In subsection (2)—
(a) in the definition of communal home, replace
“spouse”
with“spouse or civil union partner”
:
(b) in paragraph (a) of the definition of housekeeper, in the words before subparagraph (i), replace
“a divorced person, an unmarried person,”
with“a surviving civil union partner, a divorced person, a person whose civil union has been dissolved, a person who is not in a marriage or civil union,”
:
-
(c) in paragraph (b) of the definition of housekeeper—
(i) replace
“a married person (other than a separated person)”
with“living with the taxpayer's spouse or civil union partner”
:
(ii) replace
“spouse”
with“spouse or civil union partner”
:
-
(d) in paragraph (c) of the definition of housekeeper—
(i) replace
“a married person (other than a separated person)”
with“living with the taxpayer's spouse or civil union partner”
:
(ii) replace
“spouse”
with“spouse or civil union partner”
:
(iii) replace
“spouses”
with“spouses or civil union partners”
:
-
(e) in the definition of separated person—
(i) replace
“a married person”
with“a person in a marriage or civil union”
:
(ii) replace
“spouse”
with“spouse or civil union partner”
.
Section KD 1A
In subsection (1), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
Section KD 2
In subsection (4), in the definition of the item eligible period, replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (5), in the definition of the item days, replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (6), in the definition of the item abatement rate,—
(a) in paragraph (a), replace
“spouse”
with“spouse, civil union partner, or de facto partner”
:
-
(b) in paragraph (b),—
(i) replace
“spouse”
with“spouse, civil union partner, or de facto partner”
:
(ii) replace
“their spouse's specified income”
, wherever it occurs, with“the specified income of their spouse, civil union partner, or de facto partner”
.
In subsection (7), replace “their spouse's specified income”
, in both places that it occurs, with “the specified income of their spouse, civil union partner, or de facto partner”
.
Section KD 2AAA
In subsection (1)(d) and (e), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (2), in the definition of item weeks, replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (8)(d), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
Section KD 2AA
In subsection (4), replace “spouse”
, in both places that it occurs, with “spouse, civil union partner, or de facto partner”
.
In subsection (5), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
Section KD 2AB
In subsection (1)(a), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (1)(b), replace “spouse”
with “spouse or partner”
.
In subsection (2), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (3)(b), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
Section KD 3
In subsection (1), in paragraphs (d) and (e) of the definition of employment, replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (2), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (4), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (5), replace the definition of item NSI with the following:
“NSI is the net specified income, for a specified period containing the eligible period, of the person, or of the person's spouse, civil union partner, or de facto partner, or of the person and the person's spouse, civil union partner, or de facto partner”.
Section KD 3A
In subsection (2), replace “spouse”
, in both places that it occurs, with “spouse, civil union partner, or de facto partner”
.
In subsection (3), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
Section KD 4
In subsection (4), replace “spouse”
, in each place that it occurs, with “spouse, civil union partner, or de facto partner”
.
In subsection (5), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
Section KD 5
In subsection (1), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (2), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (3A), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (9), replace “spouse”
, in each place that it occurs, with “spouse, civil union partner, or de facto partner”
.
Section KD 5B
In subsection (4), in the definition of item e, replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (4A), in the definition of item days, replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (5), in the definition of item f,—
(a) in paragraph (a), replace
“spouse”
with“spouse, civil union partner, or de facto partner”
:
(b) in paragraph (b), replace
“spouse”
, in each place that it occurs, with“spouse, civil union partner, or de facto partner”
.
In subsection (5A), replace “their spouse's specified income”
, in both places that it occurs, with “the specified income of their spouse, civil union partner, or de facto partner”
.
In subsection (6),—
(a) in paragraph (a), replace
“spouse”
with“spouse, civil union partner, or de facto partner”
:
(b) in paragraph (b), replace
“spouse”
, in each place that it occurs, with“spouse, civil union partner, or de facto partner”
.
Section KD 6
In subsection (4), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
Section KD 7
In subsection (2), replace “spouse”
with “spouse, civil union partner, or de facto partner”
.
In subsection (4), replace “spouse”
, in both places that it occurs, with “spouse, civil union partner, or de facto partner”
.
Section LD 1
In subsection (2A)(a), replace “spouse”
with “spouse or civil union partner”
.
Section OB 1
In paragraph (b) of the definition of child, replace “an unmarried person who”
with “a person who is not in a marriage, civil union, or de facto relationship between a man and a woman, and who”
.
Before the definition of claim, insert the following:
“civil union partner, in sections KC 3 (Transitional tax allowance) and subpart KD (Tax credits for family support and family plus), and in the definitions of eligible period, full-time earner, fully employed person, and separated person (paragraph (b))), does not include a separated person”.
In the definition of date of transfer—
(a) replace
“(Matrimonial transfers)”
with“(Transfers under relationship agreements)”
:
(b) replace
“matrimonial agreement”
with“relationship agreement”
.
After the definition of date the deposit ends, insert the following:
“de facto partner means a person who is a party to a de facto relationship
“de facto relationship means a de facto relationship, as defined in section 29A of the Interpretation Act 1999, between a man and a woman”
In the definition of eligible period, paragraph (b) is replaced by the following:
“(b) another person does not on any day start or cease to be—
“(i) a spouse or civil union partner of the person:
“(ii) in a de facto relationship, between a man and a woman, with the person”.
In the definition of full-time earner, in paragraph (a),—
(a) replace
“spouse”
, wherever it occurs, with“spouse, civil union partner, or de facto partner”
:
(b) replace
“of the spouses' employment in the week”
with“employment in the week of the spouses, civil union partners, or de facto partners”
.
In the definition of fully employed person, in paragraph (a), replace “spouse”
, wherever it occurs, with “spouse, civil union partner, or de facto partner”
.
In the definition of income year of transfer, replace “matrimonial agreement”
with “relationship agreement”
.
Omit the definition of matrimonial agreement.
After the definition of related person, insert the following:
“relationship agreement, for a person, means—
“(a) an agreement for the purpose of Part 6 of the Property (Relationships) Act 1976 that is made on or after 28 July 1983 by the person with another person:
“(b) an order under section 25 of the Property (Relationships) Act 1976 that is made by a court on or after 28 July 1983 in relation to the person and another person”.
In the definition of relative—
(a) in paragraph (a)(i), replace
“other; or”
with“other:”
:
-
(b) replace paragraph (a)(ii) with the following:
“(ii) marriage or other partnership, that is, one is in a marriage or civil union with the other or with a person who is connected by blood relationship to the other:”.
(c) in paragraph (c)(i), replace
“other; or”
with“other:”
:
-
(d) replace paragraph (c)(ii) with the following:
“(ii) marriage or other partnership, that is, one is in a marriage or civil union with the other or with a person who is connected by blood relationship to the other:”.
In paragraph (b)(v) of the definition of salary or wages, replace “wife or husband”
with “wife, husband, civil union partner”
.
In the definition of separated person, in paragraph (b)—
(a) replace
“definition of spouse”
with“definitions of spouse and civil union partner”
:
(b) replace
“the spouse”
with“the spouse or civil union partner”
.
Replace the definition of spouse with the following:
“spouse, in section KC 3 (Transitional tax allowance) and subpart KD (Tax credits for family support and family plus), and in the definitions of eligible period, full-time earner, fully employed person, and separated person (paragraph (b))), does not include a separated person”.
In paragraph (b) of the definition of transferee—
(a) replace
“(Matrimonial transfers)”
with“(Transfers under relationship agreements)”
:
(b) replace
“matrimonial agreement”
with“relationship agreement”
.
In paragraph (c) of the definition of transferor—
(a) replace
“(Matrimonial transfers)”
with“(Transfers under relationship agreements)”
:
(b) replace
“matrimonial agreement”
with“relationship agreement”
.
In the definition of type, replace “(Matrimonial transfers)”
with “(Transfers under relationship agreements)”
.
Section OB 3
In subsection (3)(b), replace “marriage”
with “marriage or civil union”
.
In subsection (3)(c), replace “marriage dissolution”
with “dissolution of marriage or civil union”
.
Section OD 8
In subsection (4)(b)(ii), replace “spouse”
with “spouse or civil union partner”
.
In subsection (4)(b)(iv), replace “person or spouse”
with “person, spouse, civil union partner”
.
In subsection (4)(c), replace “spouse”
, in both places that it occurs, with “spouse, civil union partner”
.
2
Amendments to come into force on 1 April 2007
Section CB 19
In subsection (1)(b), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
Section CB 20
In subsection (1)(a), replace “spouse or civil union partner”
, in both places that it occurs, with “spouse, civil union partner or de facto partner”
.
Section CD 5
In subsection (1)(a)(iii), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
Section CD 14
In paragraph (b) of the definition of counted associate in subsection (9), replace “spouse, civil union partner”
, in both places that it occurs, with “spouse, civil union partner, de facto partner”
.
Section CD 19
In subsection (1)(b), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
Section CD 33
In subsection (16)(a), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (16)(c), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (16)(d), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (16)(d), replace “a child of their spouse or civil union partner”
with “a child of their spouse, civil union partner or de facto partner”
.
Section CE 5
In subsection (2), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (3)(f), in the words before subparagraph (i), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (3)(f)(ii), replace “spouse or civil union partner”
, in both places that it occurs, with “spouse, civil union partner or de facto partner”
.
In subsection (3)(g), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (3)(h), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (3)(i), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
Section CF 1
In the definition of pension in subsection (2), replace “spouse or civil union partner”
, in each place that it occurs, with “spouse, civil union partner or de facto partner”
.
Section CW 26
In paragraph (b), replace “spouse, civil union partner, former spouse or former civil union partner”
with “spouse, civil union partner, de facto partner, former spouse, former civil union partner or former de facto partner”
.
Section CW 38
In paragraph (a)(ii), replace “spouses, civil union partners”
with “spouses, civil union partners, de facto partners”
.
In paragraph (a)(iii), replace “spouses and civil union partners”
with “spouses, civil union partners and de facto partners”
.
Section CX 15
In subsection (3), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (4), in the words before paragraph (a), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (5)(a), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (5)(b)(i), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (6)(a), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (6)(b), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
Section DB 34
In subsection (1)—
(a) in the words before paragraph (a), replace
“spouse or civil union partner”
with“spouse, civil union partner or de facto partner”
:
(b) in paragraph (a), replace
“spouse or civil union partner”
with“spouse, civil union partner or de facto partner”
.
Section DC 2
In subsection (1)(d)—
(a) replace
“spouse or civil union partner”
, in each place that it occurs, with“spouse, civil union partner or de facto partner”
:
(b) replace
“enters a new marriage or civil union”
with“enters a new marriage, civil union or de facto relationship”
.
In subsection (2), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (3)(f)—
(a) replace
“spouse or civil union partner”
, in each place that it occurs, with“spouse, civil union partner or de facto partner”
:
(b) replace
“enters a new marriage or civil union”
with“enters a new marriage, civil union or de facto relationship”
.
In subsection (4), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
Section DC 3
In subsection (3), in the words before paragraph (a), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (3)(c)—
(a) replace
“spouse or civil union partner”
, in each place that it occurs, with“spouse, civil union partner or de facto partner”
:
(b) replace
“enters a new marriage or civil union”
with“enters a new marriage, civil union or de facto relationship.”
Section FF 1
In subsection (2), replace “spouse or civil union partner”
, in both places that it occurs, with “spouse, civil union partner or de facto partner”
.
Section GD 4
In the heading, replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In the section, replace “spouse or civil union partner”
, in both places that it occurs, with “spouse, civil union partner or de facto partner”
.
Section KC 4
In subsection (2)—
(a) in the definition of communal home, replace
“spouse or civil union partner”
with“spouse, civil union partner or de facto partner”
:
(b) in paragraph (a) of the definition of housekeeper, in the words before subparagraph (i), replace
“a surviving civil union partner, a divorced person, a person whose civil union has been dissolved, a person who is not in a marriage or civil union,”
with“a surviving civil union partner, a surviving de facto partner, a divorced person, a person whose civil union has been dissolved, a person who is not in a marriage, civil union or de facto relationship,”
:
(c) in paragraph (b) of the definition of housekeeper, replace
“spouse or civil union partner”
, in both places that it occurs, with“spouse, civil union partner or de facto partner”
:
-
(d) in paragraph (c) of the definition of housekeeper—
(i) replace
“spouse or civil union partner”
, in both places that it occurs, with“spouse, civil union partner or de facto partner”
:
(ii) replace
“spouses or civil union partners”
with“spouses, civil union partners or de facto partners”
.
Section LD 1
In subsection (2A)(a), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
Section OB 1
In paragraph (b) of the definition of child, omit “between a man and a woman”
.
Omit the definitions of de facto partner and de facto relationship.
In the definition of relative—
(a) in paragraph (a)(ii), replace
“marriage or civil union”
with“marriage, civil union or de facto relationship”
:
(b) in paragraph (c)(ii), replace
“marriage or civil union”
with“marriage, civil union or de facto relationship”
.
In paragraph (b)(v) of the definition of salary or wages, replace “wife, husband, civil union partner”
with “wife, husband, civil union partner, de facto partner”
.
Section OB 3
In subsection (3)(b), replace “marriage or civil union”
with “marriage, civil union or de facto relationship”
.
In subsection (3)(c), replace “dissolution of marriage or civil union”
with “ending of a marriage, civil union or de facto relationship”
.
Section OD 8
In subsection (4)(b)(ii), replace “spouse or civil union partner”
with “spouse, civil union partner or de facto partner”
.
In subsection (4)(b)(iv), replace “civil union partner”
with “civil union partner, de facto partner”
.
In subsection (4)(c), replace “civil union partner”
, in both places that it occurs, with “civil union partner, de facto partner”
.
Legislative history | |
|---|---|
| 10 March 2005 | Divided from Relationships (Statutory References) Bill (Bill 151-2) as Bill 151-3H |
| 15 March 2005 | Third reading |
"Related Legislation
"Related Legislation
"Related Legislation
Versions
Income Tax Amendment Act 2005
RSS feed link copied, you can now paste this link into your feed reader.