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
61-370 Another carer with entitlement for another child
(a) at that time:
(i) another person is *legally responsible for the child; and
(ii) the child is in the other person's care; and
S 61-370 amended by No 23 of 2005 and inserted by No 32 of 2002.