Income Tax Assessment Act 1997
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Hide history noteSECTION 61-30 61-30 Amount of the dependant (invalid and carer) tax offset
The amount of the * tax offset to which you are entitled in relation to another individual under section 61-10 for an income year is $ 2,423. The amount is indexed annually.
Note 1:
Subdivision 960-M shows you how to index amounts.
Note 2:
The amount of the tax offset may be reduced by the application, in order, of sections 61-35 to 61-45 .
[ CCH Note: The Dependant (Invalid and Carer) Tax Offset (DICTO) is $3,300 for the 2024/25 income year and is indexed annually. The offset reduces by $1 for every $4 by which the dependant ' s adjusted taxable income (ATI) exceeds $282.
The amounts of DICTO for previous years are:
| 2012/13 | 2,423 |
| 2013/14 | 2,471 |
| 2014/15 | 2,535 |
| 2015/16 | 2,588 |
| 2016/17 | 2,627 |
| 2017/18 | 2,666 |
| 2018/19 | 2,717 |
| 2019/20 | 2,766 |
| 2021/22 | 2,833 |
| 2022/23 | 2,943 |
| 2023/24 | 3,152] |
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