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
6 Paragraph 79B(4)(c)
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)".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
