Tax Laws Amendment (2007 Budget Measures) Act 2007 (75 of 2007)

Schedule 1   Budget taxation measures

Part 1   Dependent spouse tax offset

Income Tax Assessment Act 1936

2   Subsection 79A(4) (paragraph (d) of the definition of relevant rebate amount )

Omit all the words after “159J(2)”, substitute “(ignoring subsections 159J(1AA), (3AA) and (3AB)) if subsection 159J(1B) also included a reference to any dependant included in class 1 of that table and the amount applicable to class 1 of that table were $2,440”.