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 61-380   Special rules for death of first child  

Child dies aged less than 5

61-380(1)  


This section applies if your *primary entitlement to a *tax offset under section 61-355 for a child ends because the child dies aged less than 5. Special extension of time in year of death

61-380(2)  
Your *primary entitlement is extended until the end of the income year in which the death occurred. Limit on application of first child only rule

61-380(3)  
Section 61-365 does not prevent you from having a *primary entitlement to a *tax offset for another child after the end of the income year in which the death occurred.


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.