Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2012 MEASURES NO. 1) ACT 2012 - SCHEDULE 4

Income Tax Assessment Act 1936

1   Sub - subparagraph   23AB(7)(a)(ii)(B)

Omit "in respect of a dependant included in class 5 or 6 in the table in subsection   159J(2)", substitute "in respect of a dependant who is an invalid relative for the purposes of class 5 in the table in subsection   159J(2) or a dependant included in class 6 in the table in subsection   159J(2)".

2   Subparagraph 23AB(7)(a)(iii)

Omit "subsection   159J(2)", substitute "subsection   159J(2) or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection   159J(2)".

3   Subparagraphs   79A(2)(a)(ii), (d)(ii) and (e)(ii)

Omit "subsection   159J(2)", substitute "subsection   159J(2) or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection   159J(2)".

4   Subsection   79A(4) ( paragraph   ( b) of the definition of relevant rebate amount )

Omit "in respect of a dependant included in class 5 or 6 in the table in subsection   159J(2)", substitute "in respect of a dependant who is an invalid relative for the purposes of class 5 in the table in subsection   159J(2) or a dependant included in class 6 in the table in subsection   159J(2)".

5   Subparagraph 79B(2)(a)(iii)

Omit "class 1", substitute "class 1 or an invalid spouse or carer spouse for the purposes of class 5".

6   Paragraph 79B(4)(c)

Omit "subsection   159J(2)", substitute "subsection   159J(2) or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection   159J(2)".

7   Subparagraph 79B(4A)(b)(iii)

Omit "subsection   159J(2)", substitute "subsection   159J(2) or an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection   159J(2)".

8   Subsection   79B(6) ( paragraph   ( b) of the definition of concessional rebate amount )

Omit "in respect of a dependant included in class 5 or 6 in the table in subsection   159J(2)", substitute "in respect of a dependant who is an invalid relative for the purposes of class 5 in the table in subsection   159J(2) or a dependant included in class 6 in the table in subsection   159J(2)".

9   Paragraph 159J(1AB)(a)

Omit "class 1", substitute "class 1 or who is an invalid spouse or carer spouse for the purposes of class 5 in the table in subsection   159J(2)".

10   Paragraph 159J(1AB)(b)

Omit "2, 5 or 6", substitute "2 or 6, or an invalid relative for the purposes of class 5".

11   Subsection   159J(1C)

Omit "1   July 1971", substitute "1   July 1952".

12   Application of amendments

(1)   The amendments made by items   1 to 10 apply to assessments for the 2011 - 12 income year and later income years.

(2)   The amendment made by item   11 applies to assessments for the 2012 - 13 income year and later income years.