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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS    View history reference

Division 61 - Generally applicable tax offsets    View history reference

Subdivision 61-A - Dependant (invalid and carer) tax offset    View history reference

Guide to Subdivision 61-A

SECTION 61-1  

61-1  What this Subdivision is about  

 View history reference

You are entitled to a tax offset for an income year if you maintain certain dependants who are unable to work.


TABLE OF SECTIONS

Object of this Subdivision
61-5Object of this Subdivision
Entitlement to the dependant (invalid and carer) tax offset
61-10Who is entitled to the tax offset
61-15Cases involving more than one spouse
61-20Exceeding the income limit for family tax benefit (Part B)
61-25Eligibility for family tax benefit (Part B) without shared care
Amount of the dependant (invalid and carer) tax offset
61-30Amount of the dependant (invalid and carer) tax offset
61-35Families with shared care percentages
61-40Reduced amounts of dependant (invalid and carer) tax offset
61-45Reductions to take account of the other individual's income


 



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