Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 10   Baby bonus adoption amendments

Income Tax Assessment Act 1997

18   At the end of subsection 61-430(1)


Note: If a child is in your care before you adopt the child, your base year can instead be the year the child was first in your care or the year before that (see section 61-450).