Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 61.100

What this Subdivision is about

You may be entitled to a tax offset if you:

  (a)   are a lower - income earner; or

  (b)   are the trustee of a trust who is liable to be assessed in respect of a share of the trust's net income to which a beneficiary is presently entitled.

Table of sections

Operative provisions

61 - 110   Entitlement to the Low Income tax offset

61 - 115   Amount of the Low Income tax offset


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