Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 2   Dependent spouse tax offset

Part 2   Consequential amendments

Income Tax Assessment Act 1936

23   Subsection 251R(4)

Omit "would be entitled to a rebate in respect of that child under section 159J in the person's assessment in respect of income of that year of income but for subsections 159J(1A) and (1F)", substitute "is entitled to a notional tax offset in respect of that child under Subdivision 961-A of the Income Tax Assessment Act 1997".