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 61-455   61-455   Old Subdivision applies if you would be worse off  
(Repealed by No 49 of 2019)


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