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)  

Entitlement to a first child tax offset

SECTION 61-355   Who is entitled to a tax offset under this section  

61-355(1)  
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.

Note:

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 ).

61-355(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.

61-355(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.

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