Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 61.10

  (1)   You are entitled to a * tax offset for an income year if:

  (a)   during the year you contribute to the maintenance of another individual who:

  (i)   is your * spouse; or

  (ii)   is your * parent or your spouse's parent; or

  (iii)   is aged 16 years or over, and is your * child, brother or sister or a brother or sister of your spouse; and

  (b)   during the year, the other individual meets the requirements of one or more of subsections   (2), (3) and (4); and

  (c)   during the year:

  (i)   the other individual is an Australian resident; or

  (ii)   if the other individual is your spouse or your child--you had a domicile in Australia.

  (2)   The other individual meets the requirements of this subsection if he or she is being paid:

  (a)   a disability support pension or a special needs disability support pension under the Social Security Act 1991 ; or

  (b)   an invalidity service pension under the Veterans' Entitlements Act 1986 .

  (3)   The other individual meets the requirements of this subsection if he or she:

  (a)   is your * spouse or parent, or your spouse's parent; and

  (b)   is being paid a carer allowance or carer payment under the Social Security Act 1991 in relation to provision of care to a person who:

  (i)   is your * child, brother or sister, or the brother or sister of your spouse; and

  (ii)   is aged 16 years or over.

  (4)   The other individual meets the requirements of this subsection if he or she is your * spouse or parent, or your spouse's parent, and is wholly engaged in providing care to an individual who:

  (a)   is your * child, brother or sister, or the brother or sister of your spouse; and

  (b)   is aged 16 years or over; and

  (c)   is being paid:

  (i)   a disability support pension or a special needs disability support pension under the Social Security Act 1991 ; or

  (ii)   an invalidity service pension under the Veterans' Entitlements Act 1986 .

  (5)   You may be entitled to more than one * tax offset for the year under subsection   (1) if:

  (a)   you contributed to the maintenance of more than one other individual (none of whom are your * spouse) during the year; or

  (b)   you had different * spouses at different times during the year.

Note 1:   If paragraph   (b) applies, the amount of the tax offset in relation to each spouse would be only part of the full amount: see section   61 - 40.

Note 2:   Section   960 - 255 may be relevant to determining relationships for the purposes of this section.