Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe amount of the notional tax offset under sections 961 - 10 and 961 - 15 in relation to the dependant for the year is reduced by $1 for every $4 by which the following exceeds $282:
(a) if you contribute to the maintenance of the dependant for the whole of the year--the dependant's * adjusted taxable income for offsets for the year;
(b) if paragraph (a) does not apply--the dependant's adjusted taxable income for offsets for that part of the year during which you contribute to the dependant's maintenance.