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 1997
25 Section 13-1 (table item headed "dependants")
Omit:
|
child of person keeping house for the person |
159J |
|
housekeeper, caring for child, invalid relative or disabled spouse |
159L |
|
invalid relative, invalid spouse or carer in receipt of carer benefit |
159J , Subdivision 61-A |
|
parents/parents in law |
159J |
|
spouse |
159J |
substitute:
|
invalid relative, invalid spouse or carer in receipt of carer benefit |
Subdivision 61-A |
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