Tax Laws Amendment (2007 Budget Measures) Act 2007 (75 of 2007)
Schedule 1 Budget taxation measures
Part 1 Dependent spouse tax offset
Income Tax Assessment Act 1936
7 Subsection 159J(2) (table)
Repeal the table, substitute:
|
Column 1
|
Column 2
|
Column 3
|
|
1 |
Spouse of the taxpayer |
$2,100 |
|
2 |
Child-housekeeper |
$1,711 |
|
3 |
Child less than 21 years of age (not being a student) |
In respect of 1 such child - $376 |
|
In respect of each other such child - $282 |
||
|
4 |
Student |
$376 |
|
5 |
Invalid relative |
$770 |
|
6 |
Parent of the taxpayer or of the taxpayer’s spouse |
$1,540 |