Tax Laws Amendment (2007 Budget Measures) Act 2007 (75 of 2007)

Schedule 1   Budget taxation measures

Part 1   Dependent spouse tax offset

Income Tax Assessment Act 1936

5   Subsection 159HA(7) (definition of indexing year of income )

Repeal the definition, substitute:

indexing year of income means the year of income commencing on 1 July 2008 or a later year of income.