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Income Tax Act 2007
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Subpart MC
—Entitlements under family scheme
Contents
MC 1
What this subpart does
MC 2
Who qualifies for entitlements under family scheme?
MC 3
First requirement: person’s age
MC 4
Second requirement: principal care
MC 5
Third requirement: residence or entitlement to emergency benefit
MC 6
When person does not qualify
MC 7
When spouse or partner entitled under family scheme
MC 8
Continuing requirements
MC 9
Credits for person aged 18
MC 10
Principal caregiver
MC 11
Relationship periods and entitlement periods