As respects the year of assessment 2001 and subsequent years of assessment, subsection (1) of section 469 of the Principal Act is amended -

(a) in the definition of "dependent" -

(i) by the substitution in paragraph (b) of "under section 465," for "under section 465 or 466, and",

(ii) by the substitution in subparagraph (ii) of paragraph (c) of "year of assessment, and" for "year of assessment;", and

(iii) by the insertion of the following paragraph after paragraph (c):

"(d) any other person being -

(i) a relative of the individual, or of the individual's spouse, who is incapacitated by old age or infirmity from maintaining himself or herself,

(ii) the widowed father or widowed mother of the individual or of the individual's spouse, whether incapacitated or not, or

(iii) a son or daughter of the individual who resides with the individual and on whose services the individual, by reason of old age or infirmity, is compelled to depend;",

(b) by the insertion of the following after the definition of "dependant":