Personal exemptions reduce the federal income tax only. Personal exemptions do not reduce the alternative minimum tax (AMT). That's because taxable income for AMT purposes is calculated without regard to personal exemptions.
What is mandatory reporting legislation?Mandatory reporting legislation requires specific people or professionals to report concerns of child abuse to child protection agencies. In Western Australia, the legislation covering mandatory reporting of child sexual abuse is the Children and Community Services Act 2004.ow is a âchildâ defined in relation to mandatory reporting?A child is defined in the Children and Community Services Act 2004 as âunder 18 years of age, and in the absence of positive evidence of age, means a person apparently under 18 years of ageâ.
People who are not mandatory reporters should report child sexual abuse to their local office of the Department for Child Protection. If they work closely with a mandatory reporter, they can discuss their concerns with that person.ue to the seriousness of child sexual abuse, a verbal report is the preferred method of reporting in the first instance. By making a verbal report, the Mandatory Reporting Service can ask the mandatory reporter clarifying questions and gather as much information as possible to inform the assessment.