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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 61-380  Special rules for death of first child  

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Child dies aged less than 5

61-380(1)  

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This section applies if your *primary entitlement to a *tax offset under section 61-355 for a child ends because the child dies aged less than 5.

Special extension of time in year of death

61-380(2)  

Your *primary entitlement is extended until the end of the income year in which the death occurred.

Limit on application of first child only rule

61-380(3)  

Section 61-365 does not prevent you from having a *primary entitlement to a *tax offset for another child after the end of the income year in which the death occurred.


 



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