Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 2 Dependent spouse tax offset
Part 2 Consequential amendments
Income Tax Assessment Act 1936
22 Subsection 159P(4) (at the end of the definition of dependant)
Add:
; or (g) a person in respect of whom the taxpayer is entitled to a notional tax offset under Subdivision 961-A of the Income Tax Assessment Act 1997.
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