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).