Income Tax Assessment Act 1997



Division 961 - Notional tax offsets  

Subdivision 961-A - Dependant (non-student child under 21 or student) notional tax offset  

Guide to Subdivision 961-A

SECTION 961-1   What this Subdivision is about  

This Subdivision provides for a notional tax offset for an income year if you contribute 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 .

Entitlement to the notional tax offset
961-5 Who is entitled to the notional tax offset
Amount of the notional tax offset
961-10 Amount of the dependant (non-student child under 21 or student) notional tax offset
961-15 Reduced amounts of the dependant (non-student child under 21 or student) notional tax offset
961-20 Reductions to take account of the dependant ' s income


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