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 61-375 Selection rules
S 61-375(2) amended by No 23 of 2005.
(a) the natural mother;
(b) if only one is the adoptive mother - the adoptive mother;
(c) if only one is a woman - the woman;
(d) the natural father;
(e) if only one is the adoptive father - the adoptive father;
(f) the person determined by the Commissioner, having regard to:
(i) any agreement between the persons; and
(ii) any other matters that the Commissioner considers relevant.
S 61-375 inserted by No 32 of 2002.