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Subdiv 61-I repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.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S 61-365 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-365 formerly read:

SECTION 61-365 First child only  
61-365
You cannot have a *primary entitlement to a *tax offset under section 61-355 for a child if:

(a) you have had a *child event in relation to another child that was earlier than the child event you had for the first-mentioned child; and

(b) you meet, or met at any time, the conditions in subparagraphs 61-355(3)(c)(i) to (iv) for that other child.

S 61-365 amended by No 23 of 2005 and inserted by No 32 of 2002.