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-IA - Child care tax offset  

Transfer of entitlement to unused balance of child care tax offset

SECTION 61-497   Form of transfer  

61-497(1)  


A transfer has effect only if you have applied for it in the *approved form.

61-497(2)  
The *approved form must require the inclusion of:


(a) your *tax file number; and


(b) the tax file number of the transferee; and


(c) the transferee ' s signed consent to:


(i) the transfer; and

(ii) the disclosure of his or her tax file number in the form.

61-497(3)  
Subsection (2) does not limit what may be required by the *approved form.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.