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
6 Paragraph 79B(4)(c)
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)".