Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Where there are more than six dependent children or students, add $3,238 for each extra child or student.
See note 1.
Where there are more than six dependent children and/or students, add $4,047 for each extra child or student. Note the upper phase in range in table 1.1 includes the effect of rounding.
See note 3.