Income Tax Assessment Act 1997
This Subdivision provides for a notional tax offset for an income year if you contribute to the maintenance of a non-student child or a student dependant. The notional tax offset can only be taken into account in working out certain tax offsets under the Income Tax Assessment Act 1936 .
|Entitlement to the notional tax offset|
|961-5||Who is entitled to the notional tax offset|
|Amount of the notional tax offset|
|961-10||Amount of the dependant (non-student child under 21 or student) notional tax offset|
|961-15||Reduced amounts of the dependant (non-student child under 21 or student) notional tax offset|
|961-20||Reductions to take account of the dependant ' s income|