Document ID: chunk:federal_register_of_legislation:C2016A00047:clause:7_33
Version: federal_register_of_legislation:C2016A00047
Segment Type: clause
Provision Reference: sch 7 cl 33
Character Range: 31110–31574

33  After subsection 52ZZZF(3)
Insert:
 (3A) For the purposes of paragraph (1)(h), an eligible descendant, in relation to a person, is:
 (a) a child, step‑child or adopted child of the person or of a partner of the person; or
 (b) a descendant in direct line of a child described in paragraph (a); or
 (c) any other person who, in the opinion of the Commission, should be treated for the purposes of this definition as a person described in paragraph (a) or (b).