Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 7 Consolidating the dependency tax offsets
Part 2 Other amendments
Income Tax Assessment Act 1997
7 Section 13-1 (table item headed "dependants")
Omit:
|
invalid relative, invalid spouse or carer spouse |
159J |
substitute:
|
invalid relative, invalid spouse or carer in receipt of carer benefit |
159J , Subdivision 61-A |