Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)These figures also apply to taxpayers who are entitled (or would have been entitled had the laws applicable to rebates not been amended with effect from 1 July 2000) to a sole parent, child-housekeeper or housekeeper rebate.
Where there are more than six dependent children or students, add $2,865 for each extra child or student.
See note 2.
Where there are more than six dependent children or students, add $3,370 for each extra child or student.
See note 4.