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

Schedule 2   Dependent spouse tax offset

Part 4   Application of amendments

38   Application of amendments - Parts 1 and 2

The amendments made by Parts 1 and 2 of this Schedule apply in relation to assessments for the 2014-15 income year and later income years.