Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 5 Rebate for medical expenses
Income Tax Assessment Act 1936
11 Paragraph 159J(1AC)(c) (formula)
Repeal the formula, substitute:
Spouse's adjusted taxable income for rebates for the year x (Number of days a spouse / Number of days in the year)
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