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
30 Subsection 159L(3)
Omit “subsection 159J(2),”, substitute “subsection 159J(2) or a carer spouse for the purpose of class 5 in the table in subsection 159J(2)”.
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