Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT (No. 2) 1976 No. 56 of 1976 - SECT 11

11. Section 159P of the Principal Act is amended-

(a) by omitting from paragraph (b) of the definition of ''dependant'' in
sub-section (4) the word ''or''; and

   (b)  by adding at the end of that definition the following word and
        paragraph:-

''or (d) a person included in class 3 or class 4 in the table in sub-section
(2) of section 159J in respect of whom the taxpayer would be entitled to a
rebate under that section but for sub-section (1A) of that section;''.