Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 61.30

    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.