Definition of child expanded to include step-child and adopted child, altering application of individual tax provisions based on child status. An amendment to section 2 inserts clause (15A) expanding the statutory meaning of 'child' to include a step child and an adopted child in relation to an individual, thereby establishing an interpretive rule for tax provisions that depend on child status.
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Provisions expressly mentioned in the judgment/order text.
Definition of child expanded to include step-child and adopted child, altering application of individual tax provisions based on child status.
An amendment to section 2 inserts clause (15A) expanding the statutory meaning of "child" to include a step child and an adopted child in relation to an individual, thereby establishing an interpretive rule for tax provisions that depend on child status.
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