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Amendment of section 469 (relief for health expenses) of Principal Act.
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9.—As respects the year of assessment 2002 and subsequent years of assessment section 469 of the Principal Act is amended—
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(a) in subsection (1)—
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(i) by substituting the following for the definition of “dependant”:
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“‘dependant’ in relation to an individual, means—
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(a) a relative of the individual, and
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(b) any other person being—
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(i) an individual who, at any time during the year of assessment, is of the age of 65 years or over, or
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(ii) an individual who is permanently incapacitated by reason of mental or physical infirmity,”,
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(ii) in the definition of “health expenses”—
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(I) in paragraph (g), by deleting “or” after “practitioner,”, and
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(II) in paragraph (h), by substituting “ambulance, or” for “ambulance,”,
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(iii) in the definition of “routine ophthalmic treatment” by substituting “contact lenses;” for “contact lenses.”, and
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(iv) by inserting the following definition after the definition of “qualified person”:
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“‘relative’, in relation to an individual, means—
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(a) husband, wife, ancestor, lineal descendant, brother or sister,
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(b) mother or father of the individual's spouse,
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(c) brother or sister of the individual's spouse,
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(d) spouse of the individual's son or daughter, and
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(e) a child, not being a child of the individual, who for the year of assessment—
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(i) is in the custody of the individual and is maintained by the individual at the individual's own expense for the whole or part of the year of assessment, and
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(ii) (I) is under the age of 18 years, or
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(II) if over the age of 18 years, at the commencement of the year of assessment, is receiving fulltime instruction at any university, college, school or other educational establishment;”,
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and
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(b) by deleting subsection (4).
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