Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 2   Dependent spouse tax offset

Part 1   Main amendments

Income Tax Assessment Act 1936

14   Subsection 79B(6) (definition of concessional rebate amount)

Repeal the definition (including the notes), substitute:

concessional rebate amount , in relation to a taxpayer in relation to a year of income, means the sum of the following rebates (if any):

(a) any tax offset to which the taxpayer is entitled under Subdivision 61-A of the Income Tax Assessment Act 1997;

(b) any notional tax offset to which the taxpayer is entitled under Subdivision 961-A of the Income Tax Assessment Act 1997;

(c) any notional tax offset to which the taxpayer is entitled under Subdivision 961-B of the Income Tax Assessment Act 1997.


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