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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

Claiming a first child tax offset

SECTION 61-405  

61-405  How to claim a tax offset for a child  

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If you are entitled under this Subdivision to a *tax offset for an income year, you may claim the offset only:


(a) in the *income tax return you give the Commissioner, before 1 July 2014, for the income year for which you are entitled to the offset; or
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(b) if you are not required to give the Commissioner a return for the income year - in the *approved form given to the Commissioner before 1 July 2014.
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