Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 961 - Notional tax offsets  

Subdivision 961-B - Dependant (sole parent of a non-student child under 21 or student) notional tax offset  

Operative provisions

SECTION 961-55   Who is entitled to the notional tax offset  

961-55(1)    
You are entitled to a notional tax offset for an income year if:

(a) during the year you have the sole care of another individual (the dependant ) who:

(i) is less than 25 years of age, and is a full-time student at a school, college or university; or

(ii) if subparagraph (i) does not apply - is less than 21 years of age; and

(b) you are entitled to a notional tax offset under Subdivision 961-A for the dependant; and

(c) during the year you did not have a *spouse.

961-55(2)    
Paragraph (1)(c) does not apply if, in the opinion of the Commissioner, because of special circumstances, the paragraph should not apply.

961-55(3)    

The notional tax offset only affects your *income tax liability as provided for by sections 79A and 79B of the Income Tax Assessment Act 1936 .

Note:

Section 79A of that Act provides a tax offset for residents of isolated areas; section 79B provides a tax offset for members of the Defence Force who are serving overseas.