Commonwealth Numbered Regulations

1984 No. 286 INCOME TAX REGULATIONS (AMENDMENT) - REG 3

3. After regulation 54CA of the Income Tax Regulations the following
regulation is inserted: Restriction on claims for rebate in respect of
dependent spouses

"54CB. Where an employee contributes to the maintenance of 2 or more
dependants included in class 1 in the table in sub-section 159J (2) of the
Act, the employee is entitled to have the concessional rebate applicable to
dependants included in that class taken into account in determining the
prescribed rate of deductions to be made for the purposes of section 221C of
the Act by the employee's employer from payments of salary or wages that the
employee receives or is entitled to receive in respect of a week or part of a
week in relation to only one of those dependants.".