Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-20 - TAX OFFSETS

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Division 61 - Generally applicable tax offsets

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Subdivision 61-E - Working Australians tax offset

Guide to Subdivision 61-E

SECTION 61-150 What this Subdivision is about

You may be entitled to a tax offset if you earn certain labour income.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Operative provisions
61-155	Entitlement to the working Australians tax offset
61-160	Amount of the working Australians tax offset