Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 61-1 61-1 What this Subdivision is about
You are entitled to a tax offset for an income year if you maintain certain dependants who are unable to work.
| Object of this Subdivision | |
| 61-5 | Object of this Subdivision |
| Entitlement to the dependant (invalid and carer) tax offset | |
| 61-10 | Who is entitled to the tax offset |
| 61-15 | Cases involving more than one spouse |
| 61-20 | Exceeding the income limit for family tax benefit (Part B) |
| 61-25 | Eligibility for family tax benefit (Part B) without shared care |
| Amount of the dependant (invalid and carer) tax offset | |
| 61-30 | Amount of the dependant (invalid and carer) tax offset |
| 61-35 | Families with shared care percentages |
| 61-40 | Reduced amounts of dependant (invalid and carer) tax offset |
| 61-45 | Reductions to take account of the other individual ' s income |
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