Document ID: chunk:federal_register_of_legislation:C2004A01328:clause:1_3
Version: federal_register_of_legislation:C2004A01328
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 4647–5106

3  After paragraph 26‑80(3)(a)
Insert:
 (aa) if you were under the age of 18 at the end of the income year—you derived:
 (i) income from the carrying on of a business (where business has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936); or
 (ii) income from eligible employment (where eligible employment has the meaning given by subsection 82AAS(1) of the Income Tax Assessment Act 1936); and

Retirement Savings Accounts Act 1997