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

22   Subsection 159J(6)

Insert:

carer spouse means a person who is a spouse of the taxpayer, being a person:

(a) who is wholly engaged in providing care to an invalid relative; or

(b) to whom a carer allowance or carer payment is being paid pursuant to the Social Security Act 1991 or to whom a carer service pension is being paid pursuant to the Veterans’ Entitlements Act 1986.