Income Tax Assessment Act 1936

Subdiv AACA repealed by No 15 of 2007, s 3 and Sch 1 item 7, applicable to the 2007-08 income year and later years.

S 159TA repealed by No 15 of 2007, s 3 and Sch 1 item 7, applicable to the 2007-08 income year and later years. S 159TA formerly read:

SECTION 159TA TAXPAYERS MAY QUALIFY FOR REBATE IN RELATION TO MORE THAN ONE SPOUSE  
159TA
If, in relation to a year of income, a taxpayer qualifies for the rebate under section 159T in respect of more than one spouse, the total of rebates under that section for which the taxpayer qualifies is equal to the lesser of:

(a) the sum of the rebate amounts for which the taxpayer qualifies in relation to each spouse; or

(b) $540.

S 159TA inserted by No 147 of 1997.