Income Tax Assessment Act 1997
Hide history note
View history notePt 2-20 inserted by No 56 of 1997.
Div 61 inserted by No 56 of 1997.
Subdiv 61-A inserted by No 85 of 2013, s 3 and Sch 7 item 1, applicable to assessments for the 2012-13 income year and later income years.
Former Subdiv 61-A repealed by No 60 of 1999, inserted by No 47 of 1998.
SECTION 61-25 61-25 Eligibility for family tax benefit (Part B) without shared care
Despite section 61-10 , you are not entitled to a * tax offset in relation to another individual for an income year if:
(a) your entitlement to the tax offset would, apart from this section, be based on the other individual being your spouse during the year; and
(b) during the whole of the year:
(i) you, or your * spouse while being your partner (within the meaning of the A New Tax System (Family Assistance) Act 1999 ), is eligible for family tax benefit at the Part B rate (within the meaning of that Act); and
(ii) clause 31 of Schedule 1 to that Act does not apply in respect of the Part B rate.
Note:
Clause 31 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 reduces the standard rate for the family tax benefit to take account of shared care percentages.
S 61-25 amended by No 70 of 2015, s 3 and Sch 2 item 35, by inserting the note, applicable in relation to assessments for the 2012-13 income year and later income years.
S 61-25 inserted by No 85 of 2013, s 3 and Sch 7 item 1, applicable to assessments for the 2012-13 income year and later income years.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
