Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-20
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TAX OFFSETS
Division 61
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Generally applicable tax offsets
Subdivision 61-A
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Dependant (invalid and carer) tax offset
Object of this Subdivision
SECTION 61-5 61-5 Object of this Subdivision
The object of this Subdivision is to provide a * tax offset to assist with the maintenance of certain types of dependants who are genuinely unable to work because of invalidity, or because of their care obligations.
View history note
Hide history noteSECTION 61-5 61-5 Object of this Subdivision
The object of this Subdivision is to provide a * tax offset to assist with the maintenance of certain types of dependants who are genuinely unable to work because of invalidity, or because of their care obligations.
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