Document ID: chunk:federal_register_of_legislation:C2012A00026:clause:1_5:p2
Version: federal_register_of_legislation:C2012A00026
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 2/2)
Character Range: 7089–7656

the *tax offset for the income year under section 61‑205 in respect of the premium or amount of the individual to whom you are married is reduced to nil; and
 (b) your tax offset for the income year under that section in respect of the premium or amount is increased by that amount.
 (3) A choice under this section in relation to the income year can only be made in your *income tax return for the income year.
 (4) A choice under this section in relation to an income year has effect for all premiums, or amounts in respect of premiums, paid during the income year.