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
8 At the end of paragraph 79B(2)(a)
Add:
(iii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) - an amount equal to the dependent spouse concessional rebate amount in relation to the taxpayer in relation to the income year; or
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