Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 2   Dependent spouse tax offset

Part 1   Main amendments

Income Tax Assessment Act 1936

1   Subparagraphs 23AB(7)(a)(ii) and (iii)

Repeal the subparagraphs, substitute:

(ii) the amount worked out using subsection (7A); or