The 2011-12 Federal Budget announced that the government will phase out the tax offset for dependent spouses aged less than 40 (from July 1, 2011). This reform will mean that from July 1, 2011 taxpayers with a dependent spouse born on or after July 1, 1971 will no longer be eligible for the dependent spouse tax offset. This means the offset will be gradually phased out as the population ages.
http://www.taxpayersassociation.com.au/tax-rebates-offsets/can-you-claim-the-dependent-spouse-offset.html
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