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   61-497   Form of transfer  
(Repealed by No 49 of 2019)


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