Clause 37

by inserting, immediately after the word “is” in subsection (1)(a), (b), (c) and (d), the words “married or widowed and is”;

by inserting, immediately after the word “child” in the 5th line of subsection (2), the words “whose mother is married or widowed at the time of his birth”;

by inserting, at the end of subsection (3)(c), the word “and”;

by deleting the word “; and” at the end of subsection (3)(d) and substituting a full-stop;

by deleting paragraph (e) of subsection (3); and

by inserting, immediately after subsection (3), the following subsections:“(3A) Where a marriage has been dissolved by divorce or annulment and an individual is entitled to claim —

any rebate or balance of the unabsorbed rebate under subsection (1) or (2) in respect of any child born to the individual from that marriage; and (b)any rebate under subsection (1) or (2) in respect of any child born to the individual after the dissolution of that marriage,subsection (3)(b) and (c) shall only apply to any second, third or fourth child, as the case may be, born to the individual after the dissolution of that marriage.(3B) Where a marriage was dissolved by divorce or annulment before 1st January 2002 and an individual would, but for subsection (3)(e) in force immediately before that date, have been entitled to claim any rebate or balance of the unabsorbed rebate under subsection (1) or (2), such rebate or balance shall, subject to subsection (3)(a) to (d), be available for deduction against the tax payable by that individual only on due claim by that individual after that date and only for any year of assessment from the year of the claim or, in respect of any claim made in 2002, only from the year of assessment 2003.”.