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.
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).