INCOME TAX ASSESSMENT ACT 1997 - SECT 961.60 Amount of the dependant (sole parent of a non - student child under 21 or student) notional tax offset

INCOME TAX ASSESSMENT ACT 1997 - SECT 961.60

    The amount of the notional tax offset to which you are entitled under section   961 - 55 for an income year is $1,607.

Note:   The amount of the offset under this section applies regardless of whether you have one or more dependants that satisfy section   961 - 55.