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.
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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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annuity |
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see eligible termination payments |
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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 |
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hardship |
102AJ |
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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Commonwealth Savings Bank |
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payments by |
160ABB |
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corporate unit trusts |
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see dividends |
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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 |
housekeeper, caring for child, invalid relative or disabled spouse |
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invalid relative |
159J |
parents/parents in law |
159J |
sole parent |
159K |
spouse |
159J |
see also medical expenses |
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dividends |
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franked, received by: |
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general |
160AQU |
beneficiaries of a trust |
160AQX |
company through a partnership or trust |
160APQ |
life assurance companies |
160AQZA |
partners |
160AQZ |
superannuation funds, approved deposit funds (ADFs) and pooled superannuation trusts (PSTs) |
|
trustees |
160AQY |
received by: |
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company as shareholder |
46(2) |
company as shareholder, part of dividend stripping operation |
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company through a partnership or trust |
45Z |
corporate unit trusts |
102L |
public trading trust |
102T |
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drought relief |
|
see social security and other benefit payments |
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|
eligible termination payments (ETPs) |
|
eligible termination payment annuity, rebatable |
159SU |
superannuation contributions |
159SZ |
superannuation pension, rebatable |
159SM |
termination payments |
159SA |
see also leave payments |
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films |
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see foreign tax |
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|
foreign tax |
|
film income, credit for overseas tax paid |
160AGA(3) |
foreign income, credit for overseas tax paid |
160AF |
shipping income, credit for overseas tax paid |
160AGB(3) |
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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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heritage conservation |
|
.......... |
159UQ to 159UT |
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housekeeper |
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see dependants |
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imputation |
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see dividends |
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inter-corporate dividends |
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see dividends |
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interest |
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tax paid on by company |
127 |
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invalid relative |
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see dependants |
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leave payments |
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annual leave, unused |
159SA |
long service leave, unused |
159SA |
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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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loan interest |
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securities issued before 1 November 1968, received on |
160AB |
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long service leave |
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see leave payments |
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low income earner |
|
.......... |
159N |
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lump sum income arrears |
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receipt of |
159ZRA, 159ZRB |
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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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overseas tax |
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see foreign tax |
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parent/parent-in-law |
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see dependants |
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partnerships |
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see dividends |
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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 |
|
averaging of income |
156 |
drought relief payments see social security and other benefit payments |
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private health insurance |
|
.......... |
Subdivision |
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public trading trust |
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see dividends |
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public unit trust |
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see dividends |
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rebatable ETP annuity |
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see eligible termination payments |
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residents of isolated areas |
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see zone |
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shipping income |
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see foreign tax |
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sickness benefits |
|
see social security and other benefit payments |
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|
social security and other benefit payments |
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Aboriginal study assistance scheme |
160AAA(3) |
children, assistance for isolated |
160AAA(3) |
drought relief, farm household support |
160AAA(3) |
pension, social security pension and veteran’s pension |
160AAA(2) |
textile, clothing and footwear allowance |
160AAA(3) |
unemployment, sickness and other benefit payments under the Social Security Act 1991 |
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sole parent |
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see dependants |
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spouse |
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see dependants |
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superannuation |
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see eligible termination payments |
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|
superannuation funds |
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see dividends |
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tax credit |
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see foreign tax |
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termination payments |
|
see eligible termination payments |
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trustee |
|
see dividends and trusts |
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|
trusts |
|
non-resident beneficiary |
98A(2) |
non-resident trust estate, winding-up |
102AAN |
trust income of beneficiary with legal disability |
100(2) |
see also dividends |
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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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|
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 |
[The next heading is the heading to Chapter 2.]