Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 10 Baby bonus adoption amendments
Income Tax Assessment Act 1997
19 Subsection 61-430(3)
Repeal the subsection, substitute:
(3) A choice cannot be made:
(a) after you have claimed the *tax offset under section 61-355 for any income year; or
(b) after you have transferred your entitlement to the tax offset under section 61-355 for any income year.