Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 7   Consolidating the dependency tax offsets

Part 2   Other amendments

Income Tax Assessment Act 1936

3   Subsection 159J(6) (definition of invalid relative )

Repeal the definition, substitute:

invalid relative means a person who:

(a) is not less than 16 years of age and is a child, brother or sister of the taxpayer or of the taxpayer's spouse; and

(b) is being paid a disability support pension or a special needs disability support pension under the Social Security Act 1991.

Note: Section 960-255 of the Income Tax Assessment Act 1997 may be relevant to determining relationships for the purposes of this definition.