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 61-365   61-365   First child only  


You cannot have a *primary entitlement to a *tax offset under section 61-355 for a child if:


(a) you have had a *child event in relation to another child that was earlier than the child event you had for the first-mentioned child; and


(b) you meet, or met at any time, the conditions in subparagraphs 61-355(3)(c) (i) to (iv) for that other child.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.