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Thursday, 24 March 1994
Page: 2177

  Consideration resumed from 3 March.

  Senate's requested amendments

No. 1—Clause 3, pages 11 and 12, proposed section 926, line 30 (page 11) to line 10 (page 12), omit the section, substitute the following section:

  Interpretation

"`926. For the purposes of this Division, "ordinary income" means income of a person that would be separate net income of the person for the purposes of section 159J of the Income Tax Assessment Act 1936 as in force on 30 June 1994.".

No. 2—Clause 3, page 13, after proposed Division 5 insert the following Division:

" `Division 5A—Preservation of home child care allowance

  Preservation of home child care allowance where rebates would be available

  " `929A. If:

  (a)a home child care allowance is not payable to a person for a dependent child during a period but would be so payable apart from sections 902, 903, 904, 905, 907 and 918 and paragraphs 906(c) and (d); and

  (b)under subsection 159J(1B) of the Income Tax Assessment Act 1936 as in force on 30 June 1994, the person or the person's spouse would be entitled to a rebate at a higher rate in respect of the child for the year of income in which that period occurred;

  a home child care allowance is payable to the person for the child during that period.".

  Motion (by Senator Crowley) proposed:

  That the committee does not press its requests for amendments made by the Senate to which the House of Representatives has disagreed.