Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 961.10

Amount of the dependant (non-student child under 21 or student) notional tax offset

             (1)  The amount of the notional tax offset to which you are entitled in relation to a dependant under section 961-5 for an income year is $376.

             (2)  However, if you are entitled to 2 or more such notional tax offsets for the income year in relation to individuals covered by subparagraph 961-5(1)(c)(ii), the amount of the notional tax offset under section 961-5 is:

                     (a)  in relation to the oldest of those individuals--$376; and

                     (b)  in relation to each of the others--$282.



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