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 61-370   61-370   Another carer with entitlement for another child  


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


(a) at that time:


(i) another person is *legally responsible for the child; and

(ii) the child is in the other person ' s care; and


(b) the other person has, or had at any time, a primary entitlement to a tax offset for another child.


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