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

10   At the end of subsection 79B(4)


(c) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) - an amount equal to the dependent spouse concessional rebate amount in relation to the taxpayer in relation to the income year.