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

4   Subsection 79A(4) (paragraph (b) of the definition of relevant rebate amount )

Omit "in respect of a dependant included in class 5 or 6 in the table in subsection 159J(2)", substitute "in respect of a dependant who is an invalid relative for the purposes of class 5 in the table in subsection 159J(2) or a dependant included in class 6 in the table in subsection 159J(2)".