(1) You are entitled to a notional tax offset for an income year if:
(a) during the year you have the sole care of another individual (the dependant ) who:
(i) is less than 25 years of age, and is a full-time student at a school, college or university; or
(ii) if subparagraph (i) does not apply--is less than 21 years of age; and
(b) you are entitled to a notional tax offset under Subdivision 961-A for the dependant; and
(c) during the year you did not have a * spouse.
(2) Paragraph (1)(c) does not apply if, in the opinion of the Commissioner, because of special circumstances, the paragraph should not apply.
(3) The notional tax offset only affects your income tax liability as provided for by sections 79A and 79B of the Income Tax Assessment Act 1936 .
Note: Section 79A of that Act provides a tax offset for residents of isolated areas; section 79B provides a tax offset for members of the Defence Force who are serving overseas.