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
16 Subsection 159J(2) (table item 5)
Repeal the item, substitute:
|
5 |
Invalid relative, invalid spouse or carer spouse |
In respect of an invalid relative - $770 In respect of an invalid spouse - $2,100 In respect of a carer spouse - $2,100 |