Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 2 Dependent spouse tax offset
Part 1 Main amendments
Income Tax Assessment Act 1936
14 Subsection 79B(6) (definition of concessional rebate amount)
Repeal the definition (including the notes), substitute:
concessional rebate amount , in relation to a taxpayer in relation to a year of income, means the sum of the following rebates (if any):
(a) any tax offset to which the taxpayer is entitled under Subdivision 61-A of the Income Tax Assessment Act 1997;
(b) any notional tax offset to which the taxpayer is entitled under Subdivision 961-A of the Income Tax Assessment Act 1997;
(c) any notional tax offset to which the taxpayer is entitled under Subdivision 961-B of the Income Tax Assessment Act 1997.
© 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).