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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

Object of this Subdivision

SECTION 61-5  

61-5  Object of this Subdivision  

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The object of this Subdivision is to provide a * tax offset to assist with the maintenance of certain types of dependants who are genuinely unable to work because of invalidity, or because of their care obligations.


 



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