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 61-410   61-410   Claim is irrevocable  


A claim for a *tax offset under this Subdivision cannot be revoked.

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