Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 4   Phasing out the dependent spouse tax offset

Income Tax Assessment Act 1936

12   Subsection 79B(6) (paragraph (d) of the definition of concessional rebate amount )

Omit “ignoring”, substitute “ignoring subsection 159J(1C) and”.

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