SCHEDULES

SCHEDULE 1Extension of benefits code except in relation to certain ministers of religion

PART 1Amendments of ITEPA 2003

21

1

Part 2 of Schedule 1 (index of defined expressions) is amended as follows.

2

Omit both entries relating to “excluded employment” and the entry relating to “lower-paid employment”.

3

At the appropriate place insert—

lower-paid employment as a minister of religion (in the benefits code)

section 66(5)

lower-paid employment as a minister of religion (in Part 4)

section 290D