Tax Laws Amendment (2012 Measures No. 1) Act 2012 (71 of 2012)
Schedule 4 Phasing out the dependent spouse tax offset
Income Tax Assessment Act 1936
3 Subparagraphs 79A(2)(a)(ii), (d)(ii) and (e)(ii)
Omit "subsection 159J(2)", substitute "subsection 159J(2) or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection 159J(2)".
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