Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 961.50

What this Subdivision is about

This Subdivision provides for a notional tax offset for an income year if you are the sole contributor to the maintenance of a non-student child or a student dependant. The notional tax offset can only be taken into account in working out certain tax offsets under the Income Tax Assessment Act 1936 .

Table of sections

Operative provisions

961-55      Who is entitled to the notional tax offset

961-60      Amount of the dependant (sole parent of a non-student child under 21 or student) notional tax offset

961-65      Reductions to take account of change in circumstances

Operative provisions



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