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
3 Subsection 159J(6) (definition of invalid relative )
Repeal the definition, substitute:
invalid relative means a person who:
(a) is not less than 16 years of age and is a child, brother or sister of the taxpayer or of the taxpayer's spouse; and
(b) is being paid a disability support pension or a special needs disability support pension under the Social Security Act 1991.
Note: Section 960-255 of the Income Tax Assessment Act 1997 may be relevant to determining relationships for the purposes of this definition.