S 159TB repealed by No 15 of 2007, s 3 and Sch 1 item 7, applicable to the 2007-08 income year and later years. S 159TB formerly read:
SECTION 159TB QUOTATION OF TAX FILE NUMBER
159TB
A taxpayer who qualifies for a rebate under section
159T
in respect of an eligible spouse may quote the tax file number of the spouse. The taxpayer must obtain the consent of the spouse to the quotation.
S 159TB inserted by No 147 of 1997.