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

Schedule 2   Dependent spouse tax offset

Part 2   Consequential amendments

Medicare Levy Act 1986

32   Subsection 8(5) (definition of family income threshold)

Repeal the definition, substitute:

family income threshold , in relation to a person (the relevant person ), means $35,261 increased by $3,238 for each person covered by paragraph 961-5(1)(c) of the Income Tax Assessment Act 1997 in respect of whom:

(a) in a case to which paragraph (b) does not apply - the relevant person; or

(b) if the relevant person was a married person on the last day of the year of income - the relevant person or the spouse of the relevant person;

is entitled to a notional tax offset under Subdivision 961-A of the Income Tax Assessment Act 1997 for the year of income.