Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 61 - Generally applicable tax offsets  

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

Guide to Subdivision 61-A

SECTION 61-1  

61-1   What this Subdivision is about  

TABLE OF SECTIONS

TABLE OF SECTIONS

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