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 1936

22   Subsection 159P(4) (at the end of the definition of dependant)

Add:

; or (g) a person in respect of whom the taxpayer is entitled to a notional tax offset under Subdivision 961-A of the Income Tax Assessment Act 1997.