Commonwealth Consolidated ActsThe provisions set out in the list allow you a tax offset.
Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936.
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Aboriginal study assistance |
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see social security and other benefit payments |
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annual leave |
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see leave payments |
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see superannuation |
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approved deposit funds (ADFs) |
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see dividends |
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averaging |
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see primary production |
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bonuses |
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see life assurance |
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child care ..................................................................................... |
Subdivision 61-IA |
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first child...................................................................................... |
Subdivision 61-I |
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increased tax payable under Part III Division 6AA, unreasonable ................................................................................................. |
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trust income ................................................................................ |
100(2) |
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child/housekeeper |
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see dependants |
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see dividends |
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Cyclone Larry or Cyclone Monica income support payment |
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see social security and other benefit payments |
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defence force |
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members serving overseas ....................................................... |
79B |
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dependants |
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child of person keeping house for the person........................ |
159J |
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housekeeper, caring for child, invalid relative or disabled spouse ................................................................................................. |
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invalid relative, invalid spouse or carer spouse..................... |
159J |
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parents/parents in law .............................................................. |
159J |
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spouse .......................................................................................... |
159J |
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see also medical expenses |
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general.......................................................................................... |
207-20(2), 207-45, 207-110(2)(c), 210-170(1) |
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education expenses |
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payment of.................................................................................. |
Subdivision 61-M |
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employment termination |
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employment termination payments ...................................... |
82-10 |
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see leave payments , superannuation and sections 82-10A and 82-10C of the Income Tax (Transitional Provisions) Act 1997 |
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entrepreneurs' tax offset |
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see small business entities |
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Equine Workers Hardship Wage Supplement Payment |
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see social security and other benefit payments |
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exceptional circumstances relief |
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see social security and other benefit payments |
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farm help income support |
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see social security and other benefit payments |
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foreign income tax paid, tax offset for................................. |
Division 770 |
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liabilities to pay........................................................................... |
205-70 |
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franked dividends |
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see dividends |
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hardship |
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see child |
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housekeeper |
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see dependants |
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housing |
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National Rental Affordability.................................................. |
Division 380 |
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imputation |
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see dividends and franking deficit tax |
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inter-corporate dividends |
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see dividends |
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tax paid on by company ......................................................... |
127 |
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interim income support payment |
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see social security and other benefit payments |
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invalid relative |
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see dependants |
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leave payments |
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unused annual leave payment ............................................... |
83-15 |
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unused long service leave payment ....................................... |
83-85 |
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see employment termination |
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legal disability |
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see trusts |
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life assurance |
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bonus, receipt of ........................................................................ |
160AAB |
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long service leave |
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see leave payments |
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low income earner |
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aged beneficiary, trustee liable to be assessed for beneficiary's share of net income of trust estate .................................. |
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aged person ................................................................................ |
160AAAA |
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general ......................................................................................... |
159N |
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lump sum income arrears |
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receipt of ..................................................................................... |
159ZRA, 159ZRB , Subdivision 61-L |
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mature age workers |
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....................................................................................................... |
Subdivision 61-K |
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medical expenses |
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payment of ................................................................................. |
159P |
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non-resident beneficiary |
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see trusts |
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non-resident trust estate |
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see trusts |
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overseas defence force service |
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see defence force |
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parent/parent-in-law |
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see dependants |
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pension |
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see social security and other benefit payments |
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pooled superannuation trusts (PSTs) |
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see dividends |
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primary production |
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averaging of income, trustees ................................................. |
156 |
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averaging of tax liability, individuals .................................... |
392-35(2) |
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exceptional circumstances relief payments see social security and other benefit payments |
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farm help income support payments see social security and other benefit payments |
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farm household support see social security and other benefit payments |
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interim income support payments see social security and other benefit payments |
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private health insurance |
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....................................................................................................... |
Subdivision 61-G |
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see dividends |
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public unit trust |
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see dividends |
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R&D |
Division 355 |
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residents of isolated areas |
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see zone |
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sickness benefits |
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see social security and other benefit payments |
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small business entities |
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25% entrepreneurs' tax offset................................................. |
Subdivision 61-J |
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social security and other benefit payments |
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Aboriginal study assistance scheme ...................................... |
160AAA(3) |
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children, assistance for isolated .............................................. |
160AAA(3) |
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Cyclone Larry or Cyclone Monica income support payment |
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Equine Workers Hardship Wage Supplement Payment .... |
160AAA(3) |
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exceptional circumstances relief under the Farm Household Support Act 1992 ................................................................ |
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farm help income support under the Farm Household Support Act 1992 ............................................................................... |
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interim income support payment............................................ |
160AAA(3) |
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pension, social security pension and veteran's pension ..... |
160AAA(2) |
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textile, clothing and footwear allowance............................... |
160AAA(3) |
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unemployment, sickness and other benefit payments under the Social Security Act 1991 .................................................... |
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see dependants |
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superannuation |
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generally ...................................................................................... |
Divisions 301 and 302 |
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spouse contributions ................................................................. |
Subdivision 290-D |
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death benefits ............................................................................ |
302-75 |
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member benefits ........................................................................ |
301-20 |
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TFN quoted to superannuation or RSA provider after no-TFN contributions tax paid ........................................................ |
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termination payments |
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see employment termination , leave payments and superannuation |
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see dividends , low income earner and trusts |
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trusts |
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beneficiary in a foreign trust.................................................... |
98B |
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non-resident beneficiary........................................................... |
98A(2)(a) |
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trust income of beneficiary with legal disability................... |
100(2) |
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United Nations forces |
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salary,
wages and allowances from service as a member |
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unemployment benefits |
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see social security and other benefit payments |
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unit trusts |
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see dividends |
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water |
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urban water tax offset............................................................... |
Subdivision 402-W |
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winding-up of non-resident trust estates |
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see trusts |
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zone |
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residents of isolated areas ........................................................ |
79A |
Guide to Division 15