Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 392.30

What this Subdivision is about

This Subdivision explains how to work out whether you are entitled to a tax offset for the current year or whether you must pay extra income tax for the current year.

Table of sections

Tax offset or extra income tax

392-35      Will you get a tax offset or have to pay extra income tax?

How to work out the comparison rate

392-40      Identify income years for averaging your basic taxable income

392-45      Work out your average income for those years

392-50      Work out the income tax on your average income at basic rates

392-55      Work out the comparison rate

Tax offset or extra income tax



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