INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 61 - Generally applicable tax offsets  

Subdivision 61-I - First child tax offset (baby bonus)  

Additional tax offset if a child is in your care before you legally adopt the child

SECTION 61-445   61-445   When a child is first in your care  


For the purposes of sections 61-440 and 61-450 , a child is first in your care on the date evidenced in writing by a court or relevant department of the relevant State or Territory.

View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.