Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 61.1

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

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