Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 12/13)
Character Range: 833456–836555

you must repay
59‑35 Amounts that would be mutual receipts but for prohibition on distributions to members or issue of MCIs
59‑40 Issue of rights
59‑50 Native title benefits
59‑55 2019‑20 bushfires—payments for volunteer work with fire services
59‑60 2019‑20 bushfires—disaster relief payments and non‑cash benefits
59‑65 Water infrastructure improvement payments
59‑67 Meaning of SRWUIP program, SRWUIP payment, direct SRWUIP payment and indirect SRWUIP payment
59‑70 List of SRWUIP programs
59‑75 Commissioner to be kept informed
59‑80 Amending assessments
59‑85 2019 floods—recovery grants for small businesses, primary producers and non‑profit organisations
59‑86 2019 floods—on‑farm grant program for primary producers
59‑90 Cash flow boost
59‑95 Coronavirus economic response payment
59‑96 COVID‑19 disaster payment
59‑97 State and Territory grants to small business relating to the recovery from the coronavirus known as COVID‑19
59‑98 Commonwealth small business support payments relating to the coronavirus known as COVID‑19
59‑99 2021 floods and storms—recovery grants
59‑100 Refund of large‑scale generation shortfall charge
59‑105 Cyclone Seroja—recovery grants
Part 2‑20—Tax offsets
Division 61—Generally applicable tax offsets
Subdivision 61‑A—Dependant (invalid and carer) tax offset
Guide to Subdivision 61‑A
61‑1 What this Subdivision is about
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
Subdivision 61‑D—Low Income tax offset
Guide to Subdivision 61‑D
61‑100 What this Subdivision is about
Operative provisions
61‑110 Entitlement to the Low Income tax offset
61‑115 Amount of the Low Income tax offset
Subdivision 61‑G—Private health insurance offset complementary to Part 2‑2 of the Private Health Insurance Act 2007
Guide to Subdivision 61‑G
61‑200 What this Subdivision is about
Operative provisions
61‑205 Entitlement to the private health insurance tax offset
61‑210 Amount of the private health insurance tax offset
61‑215 Reallocation of the private health insurance tax offset between spouses
Subdivision 61‑L—Tax offset for Medicare levy surcharge (lump sum payments in arrears)
Guide to Subdivision 61‑L
61‑575 What this Subdivision is about
Operative provisions
61‑580 Entitlement to a tax offset
61‑585 The amount of a tax offset
61‑590 Definition of MLS lump sums
Subdivision 61‑N—Seafarer tax offset
Guide to Subdivision 61‑N
61‑695 What this Subdivision is about
Operative provisions
61‑700 Object of this Subdivision
61‑705 Who is entitled to the seafarer tax offset
61‑710 Amount