Document ID: chunk:federal_register_of_legislation:C2015C00309:clause:7_2
Version: federal_register_of_legislation:C2015C00309
Segment Type: clause
Provision Reference: sch 7 cl 2
Character Range: 37272–38033

2  After subsection 159J(1E)
Insert:
 (1F) 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 2, 3, 4, 5 or 6 in the table in subsection (2) unless the taxpayer is entitled, in his or her assessment in respect of that year of income, to a rebate under:
 (a) section 23AB (certain persons serving with an armed force under the control of the United Nations); or
 (b) section 79A (residents of isolated areas); or
 (c) section 79B (members of Defence Force serving overseas).
 (1G) Subsection (1F) does not affect a taxpayer's entitlement to a rebate in respect of a dependant who is also a dependant included in class 1 in the table in subsection (2).