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

Schedule 2   Dependent spouse tax offset

Part 2   Consequential amendments

Income Tax Assessment Act 1936

21   Subsection 159P(4) (paragraphs (c), (ca) and (d) of the definition of dependant)

Repeal the paragraphs.