Document ID: chunk:federal_register_of_legislation:C2015C00309:clause:7_3
Version: federal_register_of_legislation:C2015C00309
Segment Type: clause
Provision Reference: sch 7 cl 3
Character Range: 38033–38554

3  Subsection 159J(6) (definition of invalid relative)
Repeal the definition, substitute:
invalid relative means a person who:
 (a) is not less than 16 years of age and is a child, brother or sister of the taxpayer or of the taxpayer's spouse; and
 (b) is being paid a disability support pension or a special needs disability support pension under the Social Security Act 1991.
Note: Section 960‑255 of the Income Tax Assessment Act 1997 may be relevant to determining relationships for the purposes of this definition.