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  

Entitlement to the dependant (invalid and carer) tax offset

SECTION 61-10   Who is entitled to the tax offset  

61-10(1)  
You are entitled to a * tax offset for an income year if:


(a) during the year you contribute to the maintenance of another individual who:


(i) is your * spouse; or

(ii) is your * parent or your spouse ' s parent; or

(iii) is aged 16 years or over, and is your * child, brother or sister or a brother or sister of your spouse; and


(b) during the year, the other individual meets the requirements of one or more of subsections (2), (3) and (4); and


(c) during the year:


(i) the other individual is an Australian resident; or

(ii) if the other individual is your spouse or your child - you had a domicile in Australia.


(d) - (e) (Repealed by No 70 of 2015)

61-10(2)  
The other individual meets the requirements of this subsection if he or she is being paid:


(a) a disability support pension or a special needs disability support pension under the Social Security Act 1991 ; or


(b) an invalidity service pension under the Veterans ' Entitlements Act 1986 .

61-10(3)  
The other individual meets the requirements of this subsection if he or she:


(a) is your * spouse or parent, or your spouse ' s parent; and


(b) is being paid a carer allowance or carer payment under the Social Security Act 1991 in relation to provision of care to a person who:


(i) is your * child, brother or sister, or the brother or sister of your spouse; and

(ii) is aged 16 years or over.

61-10(4)  
The other individual meets the requirements of this subsection if he or she is your * spouse or parent, or your spouse ' s parent, and is wholly engaged in providing care to an individual who:


(a) is your * child, brother or sister, or the brother or sister of your spouse; and


(b) is aged 16 years or over; and


(c) is being paid:


(i) a disability support pension or a special needs disability support pension under the Social Security Act 1991 ; or

(ii) an invalidity service pension under the Veterans ' Entitlements Act 1986 .

61-10(5)  
You may be entitled to more than one * tax offset for the year under subsection (1) if:


(a) you contributed to the maintenance of more than one other individual (none of whom are your * spouse) during the year; or


(b) you had different * spouses at different times during the year.

Note 1:

If paragraph (b) applies, the amount of the tax offset in relation to each spouse would be only part of the full amount: see section 61-40 .

Note 2:

Section 960-255 may be relevant to determining relationships for the purposes of this section.


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