Income Tax Assessment Act 1997
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Hide history noteSECTION 61-15 Cases involving more than one spouse 61-15(1)
Despite paragraph 61-10(1)(a) , if, during a period comprising some or all of the year, there are 2 or more individuals who are your * spouse, you are taken, for the purposes of section 61-10 , only to contribute to the maintenance of the spouse with whom you reside during that period.
61-15(2)
Despite paragraph 61-10(1)(a) and subsection (1) of this section, if, during a period comprising some or all of the year:
(a) you reside with 2 or more individuals who are your * spouse; or
(b) 2 or more individuals are your * spouse but you reside with none of them;
you are taken, for the purposes of section 61-10 , only to contribute to the maintenance of whichever of those individuals in relation to whom you are entitled to the smaller, or smallest, amount (including a nil amount) of tax offset under this Subdivision in relation to that period.
61-15(3)
(Repealed by No 70 of 2015)
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