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Notional Dependant offset

Dependent children are those under 21 years of age on 30 June 2017; Dependent students are those under 25 years on 30 June 2017 in full-time education at a school, college or university.

This is a transactional dialog used to record more than one entry for details of dependent children/students. These transactions are for the purposes of calculating any notional offsets that are to be included in the Base Amount when calculating the Zone and Overseas Forces rebate.

When all details have been completed, the entry will be moved out of Details and a fresh set of fields will be provided for the next child or student.

Child/Student: In order that the correct notional amount ($376 for each Student under 25 and $376 for the first child under 21 and $282 for each subsequent child under 21). From the list select either Child (under 21) or Student (under 25).

Date of Birth: Enter the dependant's date of birth. An error message will be generated if the child's or student's age is outside of the legislated age.

Name: Enter the dependant's name. This is for record keeping purposes only.

Adjusted Taxable Income: Enter the dependant's Adjusted Taxable Income. Amounts above $1786 will be pro-rated against the maximum notional offset available.

Number of Days: Enter the number of days the dependant was maintained by the taxpayer.

Proportion: Enter the percentage of the taxpayer's contribution to the maintenance of the dependant.

Offset available: The amount calculated for each entry is displayed in this field.

When all the children and students details have been entered, select the Close button to exit.

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