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

Schedule 10   Baby bonus adoption amendments

Income Tax Assessment Act 1997

4   At the end of subsection 61-355(1)


Note: If you are entitled to a tax offset because you adopt a child, you might also be entitled to an offset if the child was in your care before the adoption (see section 61-440).