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-D - Low Income tax offset  

Guide to Subdivision 61-D

SECTION 61-100   What this Subdivision is about  


You may be entitled to a tax offset if you:

  • (a) are a lower-income earner; or
  • (b) are the trustee of a trust who is liable to be assessed in respect of a share of the trust ' s net income to which a beneficiary is presently entitled.

  • TABLE OF SECTIONS
    TABLE OF SECTIONS
    Operative provisions
    61-105 (Repealed by No 92 of 2020)
    61-107 (Repealed by No 92 of 2020)
    61-110 Entitlement to the Low Income tax offset
    61-115 Amount of the Low Income tax offset


    View surrounding sectionsView surrounding sectionsBack to top


    This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.