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
3 After subsection 23AB(7)
Insert:
(7A) The assumptions for the purposes of sub-subparagraph (7)(a)(ii)(D) are that:
(a) subsection 159J(1B) also included a reference to any dependant included in class 1 in the table in subsection 159J(2) and the amount applicable to class 1 in that table was $2,440; and
(b) subsection 159J(1C) did not apply; and
(c) section 159JA did not apply.
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