Pt 2-20 inserted by No 56 of 1997.
Div 61 inserted by No 56 of 1997.
Subdivision 61-I inserted by No 32 of 2002.
Entitlement to a first child tax offset
SECTION 61-355 Who is entitled to a tax offset under this section
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).
S 61-355(1) amended by No 23 of 2005.
(a) you have had a *child event (see section 61-360) in relation to the child (whether or not in the income year); and
(b) section 61-365 (first child only) does not prevent you from having a *primary entitlement to the offset for the child; and
(c) at the time:
(i) the child is less than 5; and
(ii) you are *legally responsible for the child; and
(iii) the child is in your care; and
(iv) you are an Australian resident; and
(v) section 61-370 (another carer) does not prevent you from having a primary entitlement to the offset for the child; and
(vi) if section 61-375 (selection rules) applies - you are selected by subsection (3) of that section.
S 61-355 inserted by No 32 of 2002.