Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 61.15

Cases involving more than one spouse

             (1)  Despite paragraph 61-10(1)(a), if, during a period comprising some or all of the year, there are 2 or more individuals who are your * spouse, you are taken, for the purposes of section 61-10, only to contribute to the maintenance of the spouse with whom you reside during that period.

             (2)  Despite paragraph 61-10(1)(a) and subsection (1) of this section, if, during a period comprising some or all of the year:

                     (a)  you reside with 2 or more individuals who are your * spouse; or

                     (b)  2 or more individuals are your * spouse but you reside with none of them;

you are taken, for the purposes of section 61-10, only to contribute to the maintenance of whichever of those individuals in relation to whom you are entitled to the smaller, or smallest, amount (including a nil amount) of tax offset under this Subdivision in relation to that period.



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