INCOME TAX ASSESSMENT ACT 1997
[ CCH Note: Subdiv 61-I will be repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.]
You are entitled to a *tax offset for a child for an income year if you meet the conditions in subsection (3) at any time in the income year.
If you are entitled to a tax offset because you adopt a child, you might also be entitled to an offset if the child was in your care before the adoption (see section 61-440 ).
To meet those conditions for a child at a given time is to have a primary entitlement to the *tax offset for the child at that time. 61-355(3)
The conditions are that:
(a) you have had a *child event (see section 61-360 ) in relation to the child (whether or not in the income year); and
(b) section 61-365 (first child only) does not prevent you from having a *primary entitlement to the offset for the child; and
(c) at the time:
(i) the child is less than 5; and
(ii) you are *legally responsible for the child; and
(iii) the child is in your care; and
(iv) you are an Australian resident; and
(v) section 61-370 (another carer) does not prevent you from having a primary entitlement to the offset for the child; and
(vi) if section 61-375 (selection rules) applies - you are selected by subsection (3) of that section.