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
22 Subsection 159J(6)
Insert:
carer spouse means a person who is a spouse of the taxpayer, being a person:
(a) who is wholly engaged in providing care to an invalid relative; or
(b) to whom a carer allowance or carer payment is being paid pursuant to the Social Security Act 1991 or to whom a carer service pension is being paid pursuant to the Veterans’ Entitlements Act 1986.
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