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 61-400   61-400   Transferee is entitled to tax offset  


If an entitlement to a *tax offset is transferred under section 61-385 , the transferee is entitled to the offset for the income year.

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