Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 61 - Generally applicable tax offsets  

Subdivision 61-A - Dependant (invalid and carer) tax offset  

Amount of the dependant (invalid and carer) tax offset

SECTION 61-30  

61-30   Amount of the dependant (invalid and carer) tax offset  

The amount of the * tax offset to which you are entitled in relation to another individual under section 61-10 for an income year is $ 2,423. The amount is indexed annually.

Note 1:

Subdivision 960-M shows you how to index amounts.

Note 2:

The amount of the tax offset may be reduced by the application, in order, of sections 61-35 to 61-45 .