Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 10 Baby bonus adoption amendments
Income Tax Assessment Act 1997
13 After subsection 61-385(1)
(1A) However, if you are entitled to a *tax offset for a child for a particular income year under both of sections 61-355 and 61-440, you may only transfer one of those entitlements to another person if you also transfer the other entitlement to the same person.