Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 7   Consolidating the dependency tax offsets

Part 2   Other amendments

Income Tax Assessment Act 1936

6   Subsection 159P(4) (at the end of the definition of dependant )

Add:

; or (e) a person in respect of whom the taxpayer is entitled to a tax offset under Subdivision 61-A of the Income Tax Assessment Act 1997; or

(f) a person in respect of whom the taxpayer would be entitled to a tax offset under Subdivision 61-A of the Income Tax Assessment Act 1997 but for section 61-20 of that Act.