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
2 After subsection 159J(1E)
(1F) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a dependant included in class 2, 3, 4, 5 or 6 in the table in subsection (2) unless the taxpayer is entitled, in his or her assessment in respect of that year of income, to a rebate under:
(a) section 23AB (certain persons serving with an armed force under the control of the United Nations); or
(b) section 79A (residents of isolated areas); or
(c) section 79B (members of Defence Force serving overseas).
(1G) Subsection (1F) does not affect a taxpayer's entitlement to a rebate in respect of a dependant who is also a dependant included in class 1 in the table in subsection (2).