Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 61 - Generally applicable tax offsets  

(Repealed) Subdivision 61-I - First child tax offset (baby bonus)  

Entitlement to a first child tax offset

61-355   (Repealed) SECTION 61-355 Who is entitled to a tax offset under this section  
(Repealed by No 49 of 2019)


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