Tax Laws Amendment (2007 Budget Measures) Act 2007 (75 of 2007)
Schedule 1 Budget taxation measures
Part 1 Dependent spouse tax offset
Income Tax Assessment Act 1936
5 Subsection 159HA(7) (definition of indexing year of income )
Repeal the definition, substitute:
indexing year of income means the year of income commencing on 1 July 2008 or a later year of income.
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