Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 4   Phasing out the dependent spouse tax offset

Income Tax Assessment Act 1936

14   Subsection 159HA(7) (subparagraph (c)(i) of the definition of indexable amount )

Repeal the subparagraph, substitute:

(i) paragraph 23AB(7A)(a); or