House of Representatives

Tax Laws Amendment (2007 Budget Measures) Bill 2007

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello MP)

These figures also apply to taxpayers who are entitled (or would have been entitled had the laws applicable to rebates not been amended with effect from 1 July 2000) to a sole parent, child-housekeeper or housekeeper rebate.

Where there are more than six dependent children or students, add $2,594 for each extra child or student.

See note 2.

Where there are more than six dependent children or students, add $3,051 for each extra child or student.

See note 4.


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