Income tax amendment corrects a cross-reference to the family income attribution clause, effective 1 April 2026. Amendment corrects an internal cross-reference in the provision that attributes income of spouse, minor child and similar family members to an individual taxpayer by substituting the referenced sub-clause so it points to the clause addressing those family income attributions; the change takes effect from 1 April 2026.
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Provisions expressly mentioned in the judgment/order text.
Income tax amendment corrects a cross-reference to the family income attribution clause, effective 1 April 2026.
Amendment corrects an internal cross-reference in the provision that attributes income of spouse, minor child and similar family members to an individual taxpayer by substituting the referenced sub-clause so it points to the clause addressing those family income attributions; the change takes effect from 1 April 2026.
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