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 1997

25   Section 13-1 (table item headed "dependants")

Omit:

child of person keeping house for the person

159J

housekeeper, caring for child, invalid relative or disabled spouse

159L

invalid relative, invalid spouse or carer in receipt of carer benefit

159J ,

Subdivision 61-A

parents/parents in law

159J

spouse

159J

substitute:

invalid relative, invalid spouse or carer in receipt of carer benefit

Subdivision 61-A