Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 5   Rebate for medical expenses

Income Tax Assessment Act 1936

11   Paragraph 159J(1AC)(c) (formula)

Repeal the formula, substitute:

Spouse's adjusted taxable income for rebates for the year x (Number of days a spouse / Number of days in the year)