Deduction for disability: standardized tax relief retained with mandatory medical certification and prescribed certificate submission. Clause 154 allows resident individuals certified by a medical authority as persons with disability or severe disability to claim a fixed deduction, ... Summary
Deduction for disability: standardized tax relief retained with mandatory medical certification and prescribed certificate submission.
Clause 154 allows resident individuals certified by a medical authority as persons with disability or severe disability to claim a fixed deduction, contingent on furnishing the prescribed certificate with the return and on certificate validity and reassessment rules; definitions are cross referenced to a Bill provision for consistency.
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