Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 61.10

Who is entitled to the tax offset

             (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.



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