INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 61 - Generally applicable tax offsets  

Subdivision 61-A - Dependant (invalid and carer) tax offset  

Guide to Subdivision 61-A

SECTION 61-1   61-1   What this Subdivision is about  


You are entitled to a tax offset for an income year if you maintain certain dependants who are unable to work.


TABLE OF SECTIONS
TABLE OF SECTIONS
Object of this Subdivision
61-5 Object of this Subdivision
Entitlement to the dependant (invalid and carer) tax offset
61-10 Who is entitled to the tax offset
61-15 Cases involving more than one spouse
61-20 Exceeding the income limit for family tax benefit (Part B)
61-25 Eligibility for family tax benefit (Part B) without shared care
Amount of the dependant (invalid and carer) tax offset
61-30 Amount of the dependant (invalid and carer) tax offset
61-35 Families with shared care percentages
61-40 Reduced amounts of dependant (invalid and carer) tax offset
61-45 Reductions to take account of the other individual ' s income


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