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
32 Subsection 159P(4) (paragraph (ca) of the definition of dependant )
Omit “, class 5 or class 6 in the table in subsection 159J(2)”, substitute “or class 6 in the table in subsection 159J(2) or a person who is an invalid relative for the purpose of class 5 in the table in subsection (2)”.
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