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
61-365 First child only
(a) you have had a *child event in relation to another child that was earlier than the child event you had for the first-mentioned child; and
(b) you meet, or met at any time, the conditions in subparagraphs 61-355(3)(c)(i) to (iv) for that other child.
S 61-365 amended by No 23 of 2005 and inserted by No 32 of 2002.