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 61-15   Cases involving more than one spouse  

61-15(1)  
Despite paragraph 61-10(1)(a) , if, during a period comprising some or all of the year, there are 2 or more individuals who are your * spouse, you are taken, for the purposes of section 61-10 , only to contribute to the maintenance of the spouse with whom you reside during that period.

61-15(2)  
Despite paragraph 61-10(1)(a) and subsection (1) of this section, if, during a period comprising some or all of the year:


(a) you reside with 2 or more individuals who are your * spouse; or


(b) 2 or more individuals are your * spouse but you reside with none of them;

you are taken, for the purposes of section 61-10 , only to contribute to the maintenance of whichever of those individuals in relation to whom you are entitled to the smaller, or smallest, amount (including a nil amount) of tax offset under this Subdivision in relation to that period.

61-15(3)  
(Repealed by No 70 of 2015)


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