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
2 At the end of paragraph 23AB(7)(a)
Add:
(iii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) - an amount equal to any rebate to which the taxpayer would be entitled under that section in respect of a dependant included in class 1 in the table if it were assumed that subsection 159J(1C) did not apply;