Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 5   Rebate for medical expenses

Income Tax Assessment Act 1936

1   Subsection 6(1)

Insert:

adjusted taxable income for rebates means adjusted taxable income (within the meaning of the A New Tax System (Family Assistance) Act 1999, disregarding clauses 3 and 3A of Schedule 3 to that Act).