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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

Transferring an entitlement

SECTION 61-400  

61-400  Transferee is entitled to tax offset  

 View history reference
If an entitlement to a *tax offset is transferred under section 61-385 , the transferee is entitled to the offset for the income year.


 



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