Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 961 - Notional tax offsets  

Subdivision 961-B - Dependant (sole parent of a non-student child under 21 or student) notional tax offset  

Operative provisions

SECTION 961-60  

961-60   Amount of the dependant (sole parent of a non-student child under 21 or student) notional tax offset  

The amount of the notional tax offset to which you are entitled under section 961-55 for an income year is $1,607.

Note:

The amount of the offset under this section applies regardless of whether you have one or more dependants that satisfy section 961-55 .