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

5   After subsection 159L(3B)

Insert:

(3C) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section 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).