Document ID: chunk:federal_register_of_legislation:C2025C00029:section:5:p29
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 5 (pt 29/32)
Character Range: 1453301–1455823

a *tax offset for an income year if the sum of:
 (a) your *adjusted taxable income for offsets for the year; and
 (b) if you had a *spouse for the whole or part of the year, and your spouse was not the other individual referred to in subsection 61‑10(1)—the spouse's adjusted taxable income for offsets for the year;
is more than the amount specified in subclause 28B(1) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999, as indexed under Part 2 of Schedule 4 to that Act.
 (2) However, if you had a *spouse for only part of the year, the spouse's *adjusted taxable income for offsets for the year is taken, for the purposes of paragraph (1)(b), to be this amount:
 (3) If you had a different *spouse during different parts of the year, include the *adjusted taxable income for offsets of each spouse under paragraph (1)(b) and subsection (2).

61‑25  Eligibility for family tax benefit (Part B) without shared care
  Despite section 61‑10, you are not entitled to a *tax offset in relation to another individual for an income year if:
 (a) your entitlement to the tax offset would, apart from this section, be based on the other individual being your spouse during the year; and
 (b) during the whole 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.
Note: Clause 31 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 reduces the standard rate for the family tax benefit to take account of shared care percentages.

Amount of the dependant (invalid and carer) tax offset

61‑30  Amount of the dependant (invalid and carer) tax offset
  The amount of the *tax offset to which you are entitled in relation to another individual under section 61‑10 for an income year is $2,423. The amount is indexed annually.
Note 1: Subdivision 960‑M shows you how to index amounts.
Note 2: The amount of the tax offset may be reduced by the application, in order, of sections 61‑35 to 61‑45.

61‑35  Families with shared care percentages
 (1) The amount of the *tax offset under section 61‑30 in relation to the other individual for the year is reduced by the amount worked out under subsection (2) of this section if:
 (a) your entitlement to the tax offset is based on the other individual being your spouse during the year; and
 (b)