mple files only provide 5-year 
age groups).</p></dd>
<dt>SBTO</dt><dd><p>See <code><a href='small_business_tax_offset.html'>small_business_tax_offset</a></code> for details.</p></dd>
<dt>Historical levies</dt><dd><p>The flood levy and the temporary budget repair levy.</p></dd>
</dl>
    <p>Notably, when used with a 2% sample file, the function will not be able to correctly account
for different tax rates and offsets among taxpayers with dependants since the sample files
(as of 2015-16) do not have this inf