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
4 Subsection 79A(4) (paragraph (b) of the definition of relevant rebate amount )
Omit "in respect of a dependant included in class 5 or 6 in the table in subsection 159J(2)", substitute "in respect of a dependant who is an invalid relative for the purposes of class 5 in the table in subsection 159J(2) or a dependant included in class 6 in the table in subsection 159J(2)".
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