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)  

Additional tax offset if a child is in your care before you legally adopt the child

SECTION 61-440   Additional tax offset if a child is in your care before you legally adopt the child  

61-440(1)  
You are entitled to a *tax offset for a child for an income year if:


(a) you meet the conditions in paragraph (3)(a) at any time in the income year; and


(b) you meet the conditions in paragraphs (3)(b), (c) and (d).

Note:

You are not entitled to a tax offset under this section if section 61-455 applies to you.

61-440(2)  
To meet those conditions for a child at a given time is to have a primary entitlement to the *tax offset for the child at that time.

61-440(3)  
The conditions are that:


(a) at the time:


(i) the child is less than 5; and

(ii) the child is in your care (but you are not legally responsible for the child); and

(iii) you are an Australian resident; and


(b) you meet the conditions in subsection 61-355(3) in relation to the child in that year or a later income year; and


(c) you have become legally responsible for the child by adopting the child; and


(d) the time is on or after 1 July 2001 and before 1 July 2004.

Note:

See section 61-445 for when a child is first in your care.


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