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

7   Subsection 159J(2) (table)

Repeal the table, substitute:

Column 1
Class

Column 2
Dependant

Column 3
Amounts of Rebate

1

Spouse of the taxpayer

$2,100

2

Child-housekeeper

$1,711

3

Child less than 21 years of age (not being a student)

In respect of 1 such child - $376
   

In respect of each other such child - $282

4

Student

$376

5

Invalid relative

$770

6

Parent of the taxpayer or of the taxpayer’s spouse

$1,540

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