Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 7
Consolidating the dependency tax offsets
Part 2
Other amendments
Income Tax Assessment Act 1997
8
After section 960-265 (table item 3)
Insert:
3A |
Dependant (invalid and carer) tax offset |
section 61-30 |