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[ CCH Note: Subdiv 61-I will be repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.]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:
(a) you meet the conditions in paragraph (3)(a) at any time in the income year; and
(b) you meet the conditions in paragraphs (3)(b), (c) and (d).
You are not entitled to a tax offset under this section if section 61-455 applies to you.61-440(2)
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. 61-440(3)
The conditions are that:
(a) at the time:
(i) the child is less than 5; and
(ii) the child is in your care (but you are not legally responsible for the child); and
(iii) you are an Australian resident; and
(b) you meet the conditions in subsection 61-355(3) in relation to the child in that year or a later income year; and
(c) you have become legally responsible for the child by adopting the child; and
(d) the time is on or after 1 July 2001 and before 1 July 2004.
See section 61-445 for when a child is first in your care.