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)  

Claiming a first child tax offset

SECTION 61-405   61-405   How to claim a tax offset for a child  


If you are entitled under this Subdivision to a *tax offset for an income year, you may claim the offset only:


(a) in the *income tax return you give the Commissioner, before 1 July 2014, for the income year for which you are entitled to the offset; or


(b) if you are not required to give the Commissioner a return for the income year - in the *approved form given to the Commissioner before 1 July 2014.


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