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 61-40   Reduced amounts of dependant (invalid and carer) tax offset  

61-40(1)    
The amount of the * tax offset under sections 61-30 and 61-35 in relation to the other individual for the year is reduced by the amount in accordance with subsection (2) of this section if one or more of the following applies:

(a) you contribute to the maintenance of the other individual during part only of the year;

(b) during the whole or part of the year, 2 or more individuals contribute to the maintenance of the other individual;

(c) the other individual is an individual of a kind referred to in subparagraph 61-10(1)(a)(i) , (ii) or (iii) during part only of the year;

(d) paragraph 61-10(1)(b) applies to the other individual during part only of the year;

(e) paragraph 61-10(1)(c) applies during part only of the year;

(f) the other individual is your spouse, and, during part of the year:

(i) you, or your * spouse while being your partner (within the meaning of the A New Tax System (Family Assistance) Act 1999 ), is eligible for family tax benefit at the Part B rate (within the meaning of that Act); and

(ii) clause 31 of Schedule 1 to that Act does not apply in respect of the Part B rate;

(g) the other individual is your spouse, and, during part of the year, parental leave pay is payable under the Paid Parental Leave Act 2010 to you, or to your spouse while being your partner (within the meaning of that Act).

61-40(2)    

The amount of the tax offset under sections 61-30 and 61-35 is reduced to an amount that, in the Commissioner ' s opinion, is a reasonable apportionment in the circumstances, having regard to the applicable matters referred to in paragraphs (1)(a) to (g).

61-40(3)    
If paragraph (1)(f) or (g) applies, the Commissioner is not to consider the part of the year covered by that paragraph.