Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

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History

Pt 2-20 inserted by No 56 of 1997.

Division 61 - Generally applicable tax offsets  

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History

Div 61 inserted by No 56 of 1997.

Subdivision 61-A - Dependant (invalid and carer) tax offset  

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History

Subdiv 61-A inserted by No 85 of 2013, s 3 and Sch 7 item 1, applicable to assessments for the 2012-13 income year and later income years.

Former Subdiv 61-A repealed by No 60 of 1999, inserted by No 47 of 1998.

Entitlement to the dependant (invalid and carer) tax offset

SECTION 61-25  

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

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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.

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History

S 61-25 amended by No 70 of 2015, s 3 and Sch 2 item 35, by inserting the note, applicable in relation to assessments for the 2012-13 income year and later income years.

S 61-25 inserted by No 85 of 2013, s 3 and Sch 7 item 1, applicable to assessments for the 2012-13 income year and later income years.

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