Document ID: chunk:federal_register_of_legislation:C2015C00309:clause:7_1:p1
Version: federal_register_of_legislation:C2015C00309
Segment Type: clause
Provision Reference: sch 7 cl 1 (pt 1/6)
Character Range: 25507–28153

1  Before Subdivision 61‑G
Insert:

Subdivision 61‑A—Dependant (invalid and carer) tax offset

Guide to Subdivision 61‑A

61‑1  What this Subdivision is about
      You are entitled to a tax offset for an income year if you maintain certain dependants who are unable to work.

Table of sections

Object of this Subdivision
61‑5 Object of this Subdivision

Entitlement to the dependant (invalid and carer) tax offset
61‑10 Who is entitled to the tax offset
61‑15 Cases involving more than one spouse
61‑20 Exceeding the income limit for family tax benefit (Part B)
61‑25 Eligibility for family tax benefit (Part B) without shared care

Amount of the dependant (invalid and carer) tax offset
61‑30 Amount of the dependant (invalid and carer) tax offset
61‑35 Families with shared care percentages
61‑40 Reduced amounts of dependant (invalid and carer) tax offset
61‑45 Reductions to take account of the other individual's income

Object of this Subdivision

61‑5  Object of this Subdivision
  The object of this Subdivision is to provide a *tax offset to assist with the maintenance of certain types of dependants who are genuinely unable to work because of invalidity, or because of their care obligations.

Entitlement to the dependant (invalid and carer) tax offset

61‑10  Who is entitled to the tax offset
 (1) You are entitled to a *tax offset for an income year if:
 (a) during the year you contribute to the maintenance of another individual who:
 (i) is your *spouse; or
 (ii) is your *parent or your spouse's parent; or
 (iii) is aged 16 years or over, and is your *child, brother or sister or a brother or sister of your spouse; and
 (b) during the year, the other individual meets the requirements of one or more of subsections (2), (3) and (4); and
 (c) during the year:
 (i) the other individual is an Australian resident; or
 (ii) if the other individual is your spouse or your child—you had a domicile in Australia; and
 (d) you are not entitled to a rebate of tax under section 159J (rebates for dependants) of the Income Tax Assessment Act 1936 in respect of the other individual for the year; and
 (e) you are not entitled to a rebate of tax under section 159L (rebates for housekeepers) of the Income Tax Assessment Act 1936 in respect of the other individual for the year.
Note: To be entitled to a rebate under section 159J or 159L of the Income Tax Assessment Act 1936, you must also be entitled to either or both of the following:
(a) a rebate under section 23AB (service with an armed force under the control of the United Nations), section 79A (residents of isolated areas) or section 79B (members of Defence Force serving