Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-20
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TAX OFFSETS
Division 61
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Generally applicable tax offsets
Subdivision 61-D
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Low Income tax offset
Guide to Subdivision 61-D
SECTION 61-100 What this Subdivision is about
(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.
View history note
Hide history noteSECTION 61-100 What this Subdivision is about
You may be entitled to a tax offset if you:
| 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| 61-105 | (Repealed by No 92 of 2020) |
| 61-107 | (Repealed by No 92 of 2020) |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 |
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