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
3 Subsection 79B(6) (paragraph (d) of the definition of concessional rebate amount )
Omit all the words after 159J(2), substitute (ignoring subsections 159J(1AA), (3AA) and (3AB)) if subsection 159J(1B) also included a reference to any dependant included in class 1 of that table and the amount applicable to class 1 of that table were $2,440.