‑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
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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