Section MB 12 — Income Tax Act 2007: Family scheme income from non-residents' foreign-sourced income

MB 12 Family scheme income from non-residents' foreign-sourced income The family scheme income of a person for an income year includes the non-residents' foreign-sourced income for the income year of the person's spouse, civil union partner, or de facto partner. Defined in this Act: civil union partner , de facto partner , family scheme income , income year , non-residents' foreign-sourced income , spouse Section MB 12: added, on 1 April 2011, by section 112 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).