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Income Tax Assessment Act 1997
13‑1 List of tax offsets13‑1 List of tax offsets
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13‑1 List of tax offsets
The 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.
| Aboriginal study assistance | |
|---|---|
| see social security and other benefit payments | |
| annual leave | |
| see leave payments | |
| annuity | |
| see superannuation | |
| approved deposit funds (ADFs) | |
| see dividends | |
| attribution managed investment trusts | |
| non‑resident beneficiary ................ | 276‑110 |
| averaging | |
| see primary production | |
| bonuses | |
| see life assurance | |
| child | |
| increased tax payable under Part III Division 6AA, unreasonable | 102AH |
| trust income .............................. | 100(2) |
| corporate unit trusts | |
| see dividends | |
| critical minerals | |
| .................................... | Division 419 |
| Cyclone Larry or Cyclone Monica income support payment | |
| see social security and other benefit payments | |
| defence force | |
| members serving overseas .................... | 79B |
| dependants | |
| invalid relative, invalid spouse or carer in receipt of carer benefit | Subdivision 61‑A |
| dividends | |
| general................................. | 207‑20(2), 207‑45, 207‑110(2)(c), 210‑170(1) |
| early stage venture capital limited partnerships | |
| contributions to ESVCLPs......................................... |