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

5   Subparagraph 79B(2)(a)(iii)

Omit "class 1", substitute "class 1 or an invalid spouse or carer spouse for the purposes of class 5".