A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS    View history reference

Division 61 - Generally applicable tax offsets    View history reference

Subdivision 61-I - First child tax offset (baby bonus)    View history reference

Entitlement to a first child tax offset

SECTION 61-365  

61-365  First child only  

 View history reference
You cannot have a *primary entitlement to a *tax offset under section 61-355 for a child if:


(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.


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page