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INCOME TAX ASSESSMENT ACT 1997 - SECT 961.60
Amount of the dependant (sole parent of a non - student child under 21 or student) notional tax offset
The amount of the notional tax offset to which you are entitled
under section 961 - 55 for an income year is $1,607.
Note: The amount of the offset under this section applies regardless of
whether you have one or more dependants that satisfy section 961 - 55.
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