Income Tax Assessment Act 1997
CHAPTER 6
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THE DICTIONARY
PART 6-1
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CONCEPTS AND TOPICS
Division 961
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Notional tax offsets
Subdivision 961-B
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Dependant (sole parent of a non-student child under 21 or student) notional tax offset
Guide to Subdivision 961-B
SECTION 961-50 What this Subdivision is about
View history note
Hide history noteSECTION 961-50 What this Subdivision is about
This Subdivision provides for a notional tax offset for an income year if you are the sole contributor 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 .
| Operative provisions | |
| 961-55 | Who is entitled to the notional tax offset |
| 961-60 | Amount of the dependant (sole parent of a non-student child under 21 or student) notional tax offset |
| 961-65 | Reductions to take account of change in circumstances |
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