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.
If they work closely with a mandatory reporter, they can discuss their concerns with that person. This may result in a mandatory report being made about the child or children concerned by the mandatory reporter, if that person forms a belief that sexual abuse has occurred or is ongoing on or after 1 January 2009.hat if child sexual abuse occured before the legislation came into effect on 1 January 2009, are mandatory reporters obliged to report it under the Act?The Act refers to sexual abuse that 'occurred on or after commencement day' of the legislation.