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 61-360   61-360   What is a child event?  


You have a child event at a particular time (the event time ) if:


(a) you become *legally responsible for a child at the event time; and

Example:

Giving birth is generally an example of becoming legally responsible for a child.


(b) the event time is on or after 1 July 2001 and before 1 July 2004; and


(c) you are an Australian resident at the event time; and


(d) you were not legally responsible for the child at any time before 1 July 2001; and


(e) there is no other person who is also legally responsible for the child at the event time and who was legally responsible for the child at any time before 1 July 2001.


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