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)  

Transferring an entitlement

SECTION 61-395   61-395   Transferor is not entitled to tax offset  


You are no longer yourself entitled to a *tax offset for a child for an income year if you transfer the entitlement under section 61-385 for that income year.

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