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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 61-410  

61-410  Claim is irrevocable  

 View history reference
A claim for a *tax offset under this Subdivision cannot be revoked.


 



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