ITAA 1936 s 159J

Dependent spouse (with child) tax offset and Family Tax Benefits

Dependant tax offset - parent living overseas

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

Dependant Tax Offset - separate net income - non commercial losses

Dependant Tax Offset - spouse in prison

Dependant spouse tax offset: spouse living overseas

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

Separate Net Income: account-based pensions