Clause 24

by inserting, immediately before the words “a rebate” in subsection (2)(b), the words “subject to subsection (2A),”; and

by inserting, immediately after subsection (2), the following subsection:“(2A) Where a married woman has a legitimate third child or a legitimate fourth child born on or after 1st April 2001, the rebate to be allowed under subsection (2)(b) shall be subject to a maximum of $20,000 in respect of the third child and a maximum of $40,000 in respect of the fourth child.”.