Income Tax Assessment Act 1997
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Hide history noteSECTION 61-45 61-45 Reductions to take account of the other individual ' s income
The amount of the * tax offset under sections 61-30 to 61-40 in relation to the other individual for the year is reduced by $ 1 for every $ 4 by which the following exceeds $ 282:
(a) if you contribute to the maintenance of the other individual for the whole of the year - the other individual ' s * adjusted taxable income for offsets for the year;
(b) if paragraph (a) does not apply - the other individual ' s * adjusted taxable income for offsets for that part of the year during which you contribute to the maintenance of the other individual.
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