Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Income Tax Assessment Act 1936
1 Sub - subparagraph 23AB(7)(a)(ii)(D)
Repeal the sub - subparagraph, substitute:
(D) any rebate to which the taxpayer would be entitled under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) if th e assumptions in subsection ( 7A) of this section were made; and
2 A t the end of paragraph 23AB(7)(a)
Add :
(iii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)--an amount equal to any rebate to which the taxpayer would be entitled under that section in respect of a dependant included in class 1 in the table if it were assumed that subsection 159J(1C) did not apply ;
3 After subsection 23AB(7)
Insert:
(7A) The assumptions for the purposes of sub - subparagraph ( 7)(a)(ii)(D) are that:
( a ) subsection 159J(1B) also included a reference to any dependant included in class 1 in the table in subsection 159J(2) and the amount applicable to class 1 in that table was $2,440 ; and
(b ) subsection 159J(1C) did not apply; and
(c) section 159JA did not apply.
4 Paragraphs 79A(2)(a), (d) and (e)
Repeal the paragraphs, substitute:
(a) if the taxpayer is a resident of the special area in Zone A, or of the special area in Zone B, in the year of income--an amount equal to the sum of:
(i) $1,173 increased by 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and
(ii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table i n subsection 159J(2)--the depende nt spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or
(d) if the taxpayer is a resident of Zone A in the year of income but has not resided or actually been in the special area in Zone A or the special area in Zone B during any part of the year of income--an amount equal to the sum of:
(i) $338 increased by 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and
(ii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)--the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or
(e) if the taxpayer is a resident of Zone B in the year of income but has not resided or actually been in Zone A or the special area in Zone B during any part of the year of income--an amount equal to the sum of:
(i) $57 increased by 20% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; and
(ii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)--the dependent spouse relevant rebate amount in relation to the taxpayer in relation to the income year; or
5 Subsection 79A(4)
Insert:
"dependent spouse" relevant rebate amount means the amount of any rebate to which the taxpayer would be entitled under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) if it were assumed that subsection 159J(1C) did not apply.
6 Subsection 79A(4) ( paragraph ( d) of the definition of relevant rebate amount )
Omit "ignoring", substitute "ignoring subsection 159J(1C) and".
7 Subparagraph 79B(2)(a)(ii)
Omit "; or", substitute "; and".
8 A t the end of paragraph 79B(2)(a)
Add :
(iii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)--an amount equal to the dependent spouse concessional rebate amount in relation to the taxpayer in relation to the income year; or
9 Paragraph 79B(4)(b)
Omit "amount.", substitute "amount; and".
10 At the end of subsection 79B(4)
Add :
(c) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)--an amount equal to the dependent spouse concessional rebate amount in relation to the taxpayer in relation to the income year.
11 A t the end of paragraph 79B(4A)(b)
Add :
and (iii) if the taxpayer was not entitled to a rebate under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2)--an amount equal to the dependent spouse concessional rebate amount in relation to the taxpayer in relation to the income year;
12 Subsection 79B(6) ( paragraph ( d) of the definition of concessional rebate amount )
Omit "ignoring", substitute "ignoring subsection 159J(1C) and".
13 Subsection 79B(6)
Insert:
"dependent spouse" concessional rebate amount means any rebate to which the taxpayer would be entitled under section 159J in respect of a dependant included in class 1 in the table in subsection 159J(2) if it were assumed that subsection 159J(1C) did not apply.
14 Subsection 159HA(7) ( subparagraph ( c)(i) of the definition of indexable amount )
Repeal the subparagraph, substitute:
(i) paragraph 23AB(7A)( a ); or
15 After subsection 159J(1B)
Insert:
(1C) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a dependant included in class 1 in the table in subsection ( 2) if the dependant was born on or after 1 July 1971.
(1D) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a dependant who is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection ( 2) if the taxpayer is also entitled to a rebate in respect of the dependant being included in class 1 in the table.
(1E) If a taxpayer is entitled, in his or her assessment in respect of a year of income, to a rebate under this section in respect of a dependant who is an invalid spouse included in class 5 in the table in subsection ( 2), the taxpayer is not also entitled to a rebate in respect of that dependant being included as a carer spouse in class 5 in the table.
16 Subsection 159J(2) (table item 5)
Repeal the item, substitute:
5 | Invalid relative, invalid spouse or carer spouse | In respect of an invalid relative--$770 In respect of an invalid spouse--$2,100 In respect of a carer spouse--$2,100 |
17 At the end of paragraphs 159J(3)(a), (aa), (b), (c) and (e)
Add "or".
18 After paragraph 159J(3)(e)
Insert:
(f) a dependant, being a spouse of the taxpayer, is an invalid spouse or a carer spouse duri ng part only of the income year ;
19 Subsection 159J(3A)
Omit "child of the taxpayer being a dependant", substitute "child, invalid spouse or carer spouse of the taxpayer being a dependant".
20 After subsection 159J(5C)
Insert:
(5CA) For the purposes of subsections ( 5A), (5B) and (5C), treat a dependant that is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection ( 2) as a dependant included in class 1 in the table.
21 Subsection 159J(5D)
Omit " subsection ( 2), the taxpayer is entitled, or would, but for subsection ( 4) be entitled , ", substitute " subsection ( 2) or a dependant that is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection ( 2), the taxpayer is entitled, or would, but for subsection ( 1C) or (4), be entitled,".
22 Subsection 159J(6)
Insert:
"carer spouse" means a person who is a spouse of the taxpayer, being a person:
(a) who is wholly engaged in providing care to an invalid relative; or
(b) to whom a carer allowance or carer payment is being paid pursuant to the Social Security Act 1991 or to whom a carer service pension is being paid pursuant to the Veterans' Entitlements Act 1986 .
23 Subsection 159J(6) (definition of invalid relative )
Omit "sister of the taxpayer", substitute " sister of the taxpayer or of the taxpayer's spouse".
24 Subsection 159J(6)
Insert:
"invalid spouse" means a person that is a spouse of the taxpayer , being a person who satisfies the requirements in paragraph ( a) or (c) of the definition of invalid relative .
25 Paragraph 159JA(1)(a)
Omit "subsection 159J(2)", substitute "subsection 159J(2) or is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection 159J(2)".
26 Paragraph 159JA(3)(b)
Omit "subsection 159J(2)", substitute "subsection 159J(2) or is an invalid spouse or a carer spouse for the purpose of class 5 in the table in subsection 159J(2)".
27 At the end of paragraphs 1 59L(1) (a) and (b)
Add " or".
28 Paragraph 159L(1)(ba)
Omit "included in class 5 in", substitute "who is an invalid relative for the purpose of class 5 in".
29 Paragraph 159L(1)(c)
Repeal the paragraph, substitute:
(c) an invalid spouse (within the meaning of subsection 159J(6));
30 Subsection 159L(3)
Omit "subsection 159J(2) , ", substitute "subsection 159J(2) or a carer spouse for the purpose of class 5 in the table in subsection 159J(2)".
31 Subsection 159L(4)
Omit "Where a taxpayer has a spouse and the housekeeper is not, during the year of income, engaged in caring for the spouse of the taxpayer, being a spouse in receipt of a disability support pension under the Social Security Act 1991 :", substitute " If a taxpayer has a n invalid spouse (within the meaning of subsection 159J(6) ) and the housekeeper is not, during the year of income, engaged in caring for the invalid spouse of the taxpayer:".
32 Subsection 159P(4) ( paragraph ( ca) of the definition of dependant )
Omit ", class 5 or class 6 in the table in subsection 159J(2)", substitute "or class 6 in the table in subsection 159J(2) or a person who is an invalid relative for the purpose of class 5 in the table in subsection ( 2)".
Income Tax Assessment Act 1997
33 Section 13 - 1 (table item headed " dependants " )
Omit:
invalid relative | 159J |
substitute:
invalid relative, invalid spouse or carer spouse | 159J |
34 Application provision
The amendments made by this Schedule apply to assessments for the 2011 - 12 income year and later income years.