Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 3   Reforms to income tests

Part 5   Dependency rebates

Income Tax Assessment Act 1936

100   Subsection 159L(3B)

Repeal the subsection, substitute:

(3B) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section if subsection 159J(1AC) applies to the taxpayer for the year.