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

26   Paragraph 159JA(3)(b)

Omit “subsection 159J(2)”, substitute “subsection 159J(2) or is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection 159J(2)”.