Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Despite section 61 - 10, you are not entitled to a * tax offset for an income year if the sum of:
(a) your * adjusted taxable income for offsets for the year; and
(b) if you had a * spouse for the whole or part of the year, and your spouse was not the other individual referred to in subsection 61 - 10(1)--the spouse's adjusted taxable income for offsets for the year;
is more than the amount specified in subclause 28B(1) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 , as indexed under Part 2 of Schedule 4 to that Act.
(2) However, if you had a * spouse for only part of the year, the spouse's * adjusted taxable income for offsets for the year is taken, for the purposes of paragraph (1)(b), to be this amount:
(3) If you had a different * spouse during different parts of
the year, include the * adjusted taxable income for offsets of each spouse
under paragraph (1)(b) and subsection (2).