The 2012-13 Mid-year Economic and Fiscal Outlook measure ‘Personal income tax – Dependant Spouse Tax Offset phase out’ limited access to the Dependant Spouse Tax Offset to those whose dependant spouse was born before 1 July 1952, effective from 1 July 2012. The Government will completely abolish the Dependent Spouse Tax Offset for all taxpayers from 1 July 2014.