Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 4   Phasing out the dependent spouse tax offset

Income Tax Assessment Act 1936

1   Sub-subparagraph 23AB(7)(a)(ii)(D)

Repeal the sub-subparagraph, substitute:

(D) any rebate to which the taxpayer would be entitled under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) if the assumptions in subsection (7A) of this section were made; and