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  

Entitlement to the dependant (invalid and carer) tax offset

SECTION 61-25  

61-25   Eligibility for family tax benefit (Part B) without shared care  

Despite section 61-10 , you are not entitled to a * tax offset in relation to another individual for an income year if:

(a) your entitlement to the tax offset would, apart from this section, be based on the other individual being your spouse during the year; and

(b) during the whole 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.

Note:

Clause 31 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 reduces the standard rate for the family tax benefit to take account of shared care percentages.