Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 61.15

Cases involving more than one spouse

  (1)   Despite paragraph   61 - 10(1)(a), if, during a period comprising some or all of the year, there are 2 or more individuals who are your * spouse, you are taken, for the purposes of section   61 - 10, only to contribute to the maintenance of the spouse with whom you reside during that period.

  (2)   Despite paragraph   61 - 10(1)(a) and subsection   (1) of this section, if, during a period comprising some or all of the year:

  (a)   you reside with 2 or more individuals who are your * spouse; or

  (b)   2 or more individuals are your * spouse but you reside with none of them;

you are taken, for the purposes of section   61 - 10, only to contribute to the maintenance of whichever of those individuals in relation to whom you are entitled to the smaller, or smallest, amount (including a nil amount) of tax offset under this Subdivision in relation to that period.


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