Tax Laws Amendment (2012 Measures No. 1) Act 2012 (71 of 2012)

Schedule 4   Phasing out the dependent spouse tax offset

Income Tax Assessment Act 1936

3   Subparagraphs 79A(2)(a)(ii), (d)(ii) and (e)(ii)

Omit "subsection 159J(2)", substitute "subsection 159J(2) or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection 159J(2)".