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

Schedule 2   Dependent spouse tax offset

Part 2   Consequential amendments

Medicare Levy Act 1986

31   Paragraphs 8(2)(b), (c) and (d)

Repeal the paragraphs, substitute:

(b) is entitled to a tax offset under Subdivision 61-A of the Income Tax Assessment Act 1997 for the year of income in respect of the person's child (within the meaning of that Act); or

(c) is entitled to a notional tax offset under Subdivision 961-B of the Income Tax Assessment Act 1997 for the year of income;