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 61-20   Exceeding the income limit for family tax benefit (Part B)  

61-20(1)    
Despite section 61-10 , you are not entitled to a * tax offset for an income year if the sum of:

(a)    your * adjusted taxable income for offsets for the year; and

(b)    if you had a * spouse for the whole or part of the year, and your spouse was not the other individual referred to in subsection 61-10(1) - the spouse ' s adjusted taxable income for offsets for the year;

is more than the amount specified in subclause 28B(1) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 , as indexed under Part 2 of Schedule 4 to that Act.

61-20(2)    
However, if you had a * spouse for only part of the year, the spouse ' s * adjusted taxable income for offsets for the year is taken, for the purposes of paragraph (1)(b) , to be this amount:

Spouse ' s adjusted taxable income for offsets

×

Number of days on which you   had a spouse during the year   Number of days in the year

61-20(3)    
If you had a different * spouse during different parts of the year, include the * adjusted taxable income for offsets of each spouse under paragraph (1)(b) and subsection (2) .