Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 3 Reforms to income tests
Part 5 Dependency rebates
Income Tax Assessment Act 1936
100 Subsection 159L(3B)
Repeal the subsection, substitute:
(3B) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section if subsection 159J(1AC) applies to the taxpayer for the year.
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