Commonwealth Numbered Acts

SOCIAL SECURITY LEGISLATION AMENDMENT ACT (No. 2) 1992 No. 229, 1992 - SECT 137

137. Section 23 of the Principal Act is amended by omitting from subsection
(1) the definition of "exempt income" and substituting the following
definition:

"'exempt spousal maintenance income' means exempt income under paragraph 23(1)
of the Income Tax Assessment Act but does not include maintenance payments for
the benefit of:

   (a)  a person who is or has been a child of the maintenance payer; or

   (b)  a person who is or has been a child of another person at a time when
        that other person is or was the spouse of the maintenance payer; Note:
        'exempt income' in paragraph 23(1) of the Income Tax Assessment Act
        includes both spousal maintenance and child maintenance payments.".