Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1993No. 18, 1993 - SECT 4

4. Section 47 of the Principal Act is amended by omitting subsection (8) and
substituting the following subsection:

"(8) If:

   (a)  a residual benefit provided in respect of the employment of an
        employee arose out of priority of access, for a child or children of
        the employee, to:

        (i)    a place that is an eligible child care centre for the purposes
               of any provision of the Child Care Act 1972; or

        (ii)   family day care; or

        (iii)  care outside school hours; or

        (iv)   care in school vacations; and

   (b)  in order to obtain that priority of access, the employer of the
        employee, or an associate of the employer, made a contribution under a
        program administered by the Department of Health, Housing, Local
        Government and Community Services; the residual benefit is an exempt
        benefit.".