Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT (No. 2) 1976 No. 56 of 1976 - SECT 9

9. Section 159L of the Principal Act is amended-

   (a)  by omitting paragraph (b) of sub-section (1) and substituting the
        following paragraphs:-

''(b) a dependant included in class 3, or a dependant less than 16 years of
age included in 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
in his assessment in respect of income of the year of income but for
sub-section (1A) of that section;

   (ba) a dependant included in class 5 in the table in sub- section (2) of
        section 159J in respect of whom the taxpayer is entitled to a rebate
        under that section in his assessment in respect of income of the year
        of income; or''; and

   (b)  by omitting the figures ''400'' (wherever occurring) and substituting
        the figures ''500''.