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

4   Paragraphs 79A(2)(a), (d) and (e)

Repeal the paragraphs, substitute:

(a) if the taxpayer is a resident of the special area in Zone A, or of the special area in Zone B, in the year of income - an amount equal to the sum of:

(i) $1,173; and

(ii) an amount equal to 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; or

(b) if the taxpayer is a resident of Zone A in the year of income but has not resided or actually been in the special area in Zone A or the special area in Zone B during any part of the year of income - an amount equal to the sum of:

(i) $338; and

(ii) an amount equal to 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; or

(c) if the taxpayer is a resident of Zone B in the year of income but has not resided or actually been in Zone A or the special area in Zone B during any part of the year of income - an amount equal to the sum of:

(i) $57; and

(ii) an amount equal to 20% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; or