Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.