Income Tax Assessment Act 1997



Division 961 - Notional tax offsets  

Subdivision 961-A - Dependant (non-student child under 21 or student) notional tax offset  

Entitlement to the notional tax offset

SECTION 961-5   Who is entitled to the notional tax offset  

You are entitled to a notional tax offset for an income year if:

(a) you are an individual; and

(b) you are an Australian resident; and

(c) during the year you contribute to the maintenance 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

(d) during the year:

(i) the dependant is an Australian resident; or

(ii) you had a domicile in Australia.

You may be entitled to more than one notional tax offset for the year under subsection (1) if you contributed to the maintenance of more than one dependant during the year.


The amount of the notional tax offset in relation to each subsequent dependant may only be part of the full amount: see subsection 961-15(1) .


The notional tax offset only affects your *income tax liability as provided for by sections 23AB , 79A and 79B of the Income Tax Assessment Act 1936 .

Section 23AB of that Act provides a tax offset for service with an armed force under the control of the United Nations; section 79A 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.

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