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.