Document ID: chunk:federal_register_of_legislation:C2025C00029:section:5:p27
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 5 (pt 27/32)
Character Range: 1448501–1451175

Act 2007
61‑L Tax offset for Medicare levy surcharge (lump sum payments in arrears)
61‑N Seafarer tax offset
61‑P ESVCLP tax offset

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.
 (2) The other individual meets the requirements of this subsection if he or she is being paid:
 (a) a disability support pension or a special needs disability support pension under the Social Security Act 1991; or
 (b) an invalidity service pension under the Veterans' Entitlements Act 1986.
 (3) The other individual meets the requirements of this subsection if he or she:
 (a) is your *spouse or parent, or your spouse's parent; and
 (b) is being paid a carer allowance or carer payment under the Social Security Act 1991 in relation to provision of care to a person who:
 (i) is your *child, brother or sister, or the brother or sister of your