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
21 Subsection 159J(5D)
Omit “subsection (2), the taxpayer is entitled, or would, but for subsection (4) be entitled,”, substitute “subsection (2) or a dependant that is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection (2), the taxpayer is entitled, or would, but for subsection (1C) or (4), be entitled,”.
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