Income Tax Assessment Act 1997

Pt 2-20 inserted by No 56 of 1997.

Div 61 inserted by No 56 of 1997.

Subdiv 61-I repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.

Subdivision 61-I inserted by No 32 of 2002.

S 61-360 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-360 formerly read:

SECTION 61-360 What is a child event?  
61-360
You have a child event at a particular time (the event time ) if:

(a) you become *legally responsible for a child at the event time; and

Example:

Giving birth is generally an example of becoming legally responsible for a child.

(b) the event time is on or after 1 July 2001 and before 1 July 2004; and

(c) you are an Australian resident at the event time; and

(d) you were not legally responsible for the child at any time before 1 July 2001; and

(e) there is no other person who is also legally responsible for the child at the event time and who was legally responsible for the child at any time before 1 July 2001.

S 61-360 amended by No 59 of 2004 and inserted by No 32 of 2002.