Summary of concessions
What you save !
Single person
Single person with a dependent parent living with the taxpayer
Single person with 2 dependent parents living with the taxpayer and a dependent brother/sister still receiving full-time education
Single person with 2 dependent parents living with the taxpayer and having incurred an expense of $12,000 in 1996-97 in attending a training course at an approved institution
Married couple with no children
Married couple with 2 children
Single parent with 2 children
What you save !
Single person
Single person with a dependent parent living with the taxpayer
Married couple with no children
Married couple with 2 children
Married couple with 2 children and 1 disabled dependent parent living with the taxpayer
Married couple with 1 child, 1 disabled dependent brother/sister and 1 dependent parent living with the taxpayer
Married couple with 1 child, 1 dependent parent living with the taxpayer who has also incurred an expense of $12,000 in 1996-97 in attending a training course at an approved institution
Single parent with 2 children
Single person, with two dependent parents/grandparents
Married couple, with no children
Married couple, with two children
Married couple, with three children
Married couple, with two children and two dependent parents/grandparents
Single parent with two children
Single parent, with one child and one dependent parent/grandparent living with the taxpayer
[1996-97 Budget Speech] 
