ITAA 1936 s 159J(6)

Dependant Tax Offset - full time student sibling

Dependant Tax Offset - full time student grandchild

Invalid Relative Tax Offset - separate net income exceeding cut-out threshold

Dependant Tax Offset - child-housekeeper is a full time student

Dependant Tax Offset - separate net income - non commercial losses

Spouse Tax Offset: separated spouse in receipt of family tax benefit