Document ID: chunk:federal_register_of_legislation:C2025C00029:section:5:p31
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 5 (pt 31/32)
Character Range: 1457867–1460463

61‑10(1)(c) applies during part only of the year;
 (f) the other individual is your spouse, and, during part of the year:
 (i) you, or your *spouse while being your partner (within the meaning of the A New Tax System (Family Assistance) Act 1999), is eligible for family tax benefit at the Part B rate (within the meaning of that Act); and
 (ii) clause 31 of Schedule 1 to that Act does not apply in respect of the Part B rate;
 (g) the other individual is your spouse, and, during part of the year, parental leave pay is payable under the Paid Parental Leave Act 2010 to you, or to your spouse while being your partner (within the meaning of that Act).
 (2) The amount of the tax offset under sections 61‑30 and 61‑35 is reduced to an amount that, in the Commissioner's opinion, is a reasonable apportionment in the circumstances, having regard to the applicable matters referred to in paragraphs (1)(a) to (g).
 (3) If paragraph (1)(f) or (g) applies, the Commissioner is not to consider the part of the year covered by that paragraph.

61‑45  Reductions to take account of the other individual's income
  The amount of the *tax offset under sections 61‑30 to 61‑40 in relation to the other individual for the year is reduced by $1 for every $4 by which the following exceeds $282:
 (a) if you contribute to the maintenance of the other individual for the whole of the year—the other individual's *adjusted taxable income for offsets for the year;
 (b) if paragraph (a) does not apply—the other individual's *adjusted taxable income for offsets for that part of the year during which you contribute to the maintenance of the other individual.

Subdivision 61‑D—Low Income tax offset

Guide to Subdivision 61‑D

61‑100  What this Subdivision is about

      You may be entitled to a tax offset if you:
             (a) are a lower‑income earner; or
             (b) are the trustee of a trust who is liable to be assessed in respect of a share of the trust's net income to which a beneficiary is presently entitled.

Table of sections

Operative provisions
61‑110 Entitlement to the Low Income tax offset
61‑115 Amount of the Low Income tax offset

Operative provisions

61‑110  Entitlement to the Low Income tax offset
 (1) You are entitled to a *tax offset for the 2020‑21 income year or a later income year if:
 (a) you are an individual who is an Australian resident at any time during the income year; and
 (b) your taxable income for the income year does not exceed $66,667.
 (2) You are entitled to a *tax offset for the 2020‑21 income year or a later income year if:
 (a) for the income