Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe 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.