Income Tax Assessment Act 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-4 - CHECKLISTS OF WHAT IS COVERED BY CONCEPTS USED IN THE CORE PROVISIONS  

Division 13 - Tax offsets  

SECTION 13-1  

13-1   List of tax offsets  

View history reference

The provisions set out in the list allow you a tax offset.

Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .

Aboriginal study assistance
	see social security and other benefit payments
annual leave
	see leave payments
annuity
	see superannuation
approved deposit funds (ADFs)
	see dividends
attribution managed investment trusts
	non-resident beneficiary 276-110
averaging
	see primary production
bonuses
	see life assurance
child
	increased tax payable under Part III Division 6AA, unreasonable 102AH trust income 100(2)
[ child/housekeeper] (Repealed by No 70 of 2015)
corporate unit trusts
	see dividends
Cyclone Larry or Cyclone Monica income support payment
	see social security and other benefit payments
defence force
	members serving overseas 79B
dependants
	invalid relative, invalid spouse or carer in receipt of carer benefit Subdivision 61-A
dividends
	general 207-20(2) , 207-45 , 207-110(2) (c), 210-170(1)
early stage venture capital limited partnerships
	contributions to ESVCLPs Subdivision 61-P
[ education expenses] (Repealed by No 50 of 2012)
[ drought relief] (Repealed by No 179 of 1997)
employment termination
	employment termination payments 82-10 , 82-70 see leave payments, superannuation and sections 82-10A and 82-10C of the Income Tax (Transitional Provisions) Act 1997
[ entrepreneurs ' tax offset] (Repealed by No 23 of 2012)
Equine Workers Hardship Wage Supplement Payment
	see social security and other benefit payments
[ exceptional circumstances relief] (Repealed by No 13 of 2014)
exploration for minerals
	junior minerals exploration incentive Subdivision 418-B
[ farm help income support] (Repealed by No 13 of 2014)
[ farm household support] (Repealed by No 97 of 2008 )
film
	Division 376
[ films] (Repealed by No 143 of 2007 )
foreign income tax
	foreign income tax paid, tax offset for Division 770
franking deficit tax
	liabilities to pay 205-70
franked dividends
	see dividends
hardship
	see child
[ housekeeper] (Repealed by No 70 of 2015)
housing
	National Rental Affordability Scheme Division 380
imputation
	see dividends and franking deficit tax
[ infrastructure] (Repealed by No 4 of 2018)
innovation companies
	certain shares issued to early stage investors Subdivision 360-A
inter-corporate dividends
	see dividends
interest
	tax paid on by company 127
interim income support payment
	see social security and other benefit payments
invalid relative
	see dependants
[ land transport facilities borrowings] (Repealed by No 41 of 2011)
leave payments
	unused annual leave payment 83-15 unused long service leave payment 83-85 see employment termination
legal disability
	see trusts
life assurance
	bonus, receipt of 160AAB
life insurance company
	subsidiary joining consolidated group 713-545(5)
long service leave
	see leave payments
losses
	loss carry back Division 160
low income earner
	aged or pensioner beneficiary, trustee liable to be assessed for beneficiary ' s share of net income of trust estate 160AAAB aged person or pensioner 160AAAA general Subdivision 61-D
lump sum income arrears
	receipt of 159ZRA , 159ZRB , Subdivision 61-L
[ mature age workers] (Repealed by No 20 of 2015)
[ medical expenses] (Repealed by No 11 of 2014)
non-resident beneficiary
	see trusts
non-resident trust estate
	see trusts
overseas defence force service
	see defence force
[ overseas tax] (Repealed by No 143 of 2007 )
[ parent/parent-in-law] (Repealed by No 70 of 2015)
partnerships
	see dividends , housing and small business entities
pension
	see social security and other benefit payments
pooled superannuation trusts (PSTs)
	see dividends
primary production
	averaging of income, trustees 156 averaging of tax liability, individuals 392-35(2) farm household allowance   see social security and other benefit payments interim income support payments   see social security and other benefit payments
private health insurance Subdivision 61-G
public trading trust
	see dividends
public unit trust
	see dividends
R & D Division 355
[ rebatable ETP annuity] (Repealed by No 15 of 2007)
[ research and development] (Repealed by No 93 of 2011)
residents of isolated areas
	see zone
[ restart income support] (Repealed by No 144 of 2000)
[ savings and investment income] (Repealed by No 60 of 1999)
[ shipping income] (Repealed by No 143 of 2007 )
[ sickness benefits] (Repealed by No 26 of 2018)
small business
	small business income Subdivision 328-F
[ small business entities] (Repealed by No 23 of 2012)
social security and other benefit payments
	Aboriginal study assistance scheme 160AAA(3) children, assistance for isolated 160AAA(3) Cyclone Larry or Cyclone Monica income support payment 160AAA(3) Disaster income support allowance for special category visa (subclass 444) holders 160AAA(3) Equine Workers Hardship Wage Supplement Payment 160AAA(3) farm household allowance under the Farm Household Support Act 2014 see unemployment and other benefit payments under the Social Security Act 1991 interim income support payment 160AAA(3) pension, social security pension and veteran ' s pension 160AAAA textile, clothing and footwear allowance 160AAA(3) unemployment and other benefit payments under the Social Security Act 1991 160AAA(3)
[ sole parent] (Repealed by No 83 of 1999)
[ spouse] (Repealed by No 70 of 2015)
superannuation
	generally Divisions 301 and 302 associated earnings on non-concessional contributions Subdivision 292-B spouse contributions Subdivision 290-D death benefits 302-75 , 302-85 , 302-145 excess concessional contributions 291-15(b) first home super saver scheme 313-25 member benefits 301-20 , 301-25 , 301-35 , 301-40 , 301-95 , 301-100 , 301-105 , 301-115 TFN quoted to superannuation or RSA provider after no-TFN contributions tax paid 295-675 veterans ' invalidity pensions Subdivision 301-F
[ superannuation funds] (Repealed by No 15 of 2007)
[ tax credit] (Repealed by No 143 of 2007 )
termination payments
	see employment termination, leave payments and superannuation
trustee
	see dividends , low income earner and trusts
trusts
	beneficiary in a foreign trust 98B non-resident beneficiary 98A(2)(a) trust income of beneficiary with legal disability 100(2) trust income (modifications for special disability trusts) 95AB(5) see also dividends , housing and small business entities
United Nations forces
	salary, wages and allowances from service as a member of 23AB(7)
unemployment benefits
	see social security and other benefit payments
unit trusts
	see dividends
[ water] (Repealed by No 84 of 2013)
winding-up of non-resident trust estates
	see trusts
withholding payments
	made by companies to Australian seafarers Subdivision 61-N
zone
	residents of isolated areas 79A

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History

Detailed history notes are not provided for individual amendments to s 13-1, as this section operates as a guide only. The following paragraph lists the amending Acts that have affected s 13-1.

S 13-1 amended by No 29 of 2023, No 92 of 2020, No 49 of 2019, No 47 of 2018, No 26 of 2018, No 15 of 2018, No 4 of 2018, No 132 of 2017, No 25 of 2017, No 54 of 2016, No 53 of 2016, No 114 of 2015, No 70 of 2015, No 21 of 2015, No 20 of 2015, No 96 of 2014, No 13 of 2014, No 11 of 2014, No 118 of 2013, No 88 of 2013, No 85 of 2013, No 84 of 2013, No 75 of 2012, No 57 of 2012, No 50 of 2012, No 23 of 2012, No 12 of 2012, No 159 of 2011, No 93 of 2011, No 62 of 2011, No 41 of 2011, No 42 of 2009, No 141 of 2008, No 130 of 2008, No 97 of 2008 , No 38 of 2008 , No 143 of 2007 , No 80 of 2007 , No 79 of 2007 , No 32 of 2007, No 15 of 2007, No 101 of 2006 , No 80 of 2006 , No 58 of 2006 , No 160 of 2005, No 77 of 2005, No 41 of 2005, No 23 of 2005, No 107 of 2003, No 67 of 2003, No 57 of 2002, No 32 of 2002, No 170 of 2001, No 77 of 2001, No 144 of 2000, No 83 of 1999, No 60 of 1999, No 128 of 1998, No 102 of 1998, No 91 of 1998, No 47 of 1998, No 46 of 1998, No 16 of 1998, No 179 of 1997, No 121 of 1997 and No 56 of 1997.

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