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

32   Subsection 159P(4) (paragraph (ca) of the definition of dependant )

Omit “, class 5 or class 6 in the table in subsection 159J(2)”, substitute “or class 6 in the table in subsection 159J(2) or a person who is an invalid relative for the purpose of class 5 in the table in subsection (2)”.