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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-IA - Child care tax offset    View history reference

Transfer of entitlement to unused balance of child care tax offset

SECTION 61-497  Form of transfer  

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61-497(1)  

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A transfer has effect only if you have applied for it in the *approved form.

61-497(2)  

The *approved form must require the inclusion of:


(a) your *tax file number; and


(b) the tax file number of the transferee; and


(c) the transferee's signed consent to:


(i) the transfer; and

(ii) the disclosure of his or her tax file number in the form.

61-497(3)  

Subsection (2) does not limit what may be required by the *approved form.


 



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