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

4   Subsection 159J(6) (definition of invalid spouse )

Repeal the definition, substitute:

invalid spouse means a person who:

(a) is a spouse of the taxpayer; and

(b) is being paid a disability support pension or a special needs disability support pension under the Social Security Act 1991.

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