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

30   Subsection 159L(3)

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