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 61-375   Selection rules  

61-375(1)  
This section applies if the conditions in subsection 61-355(3) (other than subparagraph (c)(vi)) are met by more than one person at the same time in relation to the same child.

61-375(2)  


Only one of those persons can have a *primary entitlement to a *tax offset under section 61-355 for the child at that time.

61-375(3)  
The person who gets the *primary entitlement to the offset at that time is selected in the following order of priority:


(a) the natural mother;


(b) if only one is the adoptive mother - the adoptive mother;


(c) if only one is a woman - the woman;


(d) the natural father;


(e) if only one is the adoptive father - the adoptive father;


(f) the person determined by the Commissioner, having regard to:


(i) any agreement between the persons; and

(ii) any other matters that the Commissioner considers relevant.

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