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

4   Paragraphs 79A(2)(a), (d) and (e)

Repeal the paragraphs, substitute:

(a) if the taxpayer is a resident of the special area in Zone A, or of the special area in Zone B, in the year of income - an amount equal to the sum of:

(i) $1,173 increased by 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and

(ii) 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) - the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or

(d) if the taxpayer is a resident of Zone A in the year of income but has not resided or actually been in the special area in Zone A or the special area in Zone B during any part of the year of income - an amount equal to the sum of:

(i) $338 increased by 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and

(ii) 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) - the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or

(e) if the taxpayer is a resident of Zone B in the year of income but has not resided or actually been in Zone A or the special area in Zone B during any part of the year of income - an amount equal to the sum of:

(i) $57 increased by 20% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and

(ii) 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) - the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or