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Subdiv 61-I repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.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S 61-375 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-375 formerly read:

SECTION 61-375 Selection rules  
61-375(1)
This section applies if the conditions in subsection 61-355(3) (other than subparagraph (c)(vi)) are met by more than one person at the same time in relation to the same child.

61-375(2)
Only one of those persons can have a *primary entitlement to a *tax offset under section 61-355 for the child at that time.

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History

S 61-375(2) amended by No 23 of 2005.

61-375(3)
The person who gets the *primary entitlement to the offset at that time is selected in the following order of priority:

(a) the natural mother;

(b) if only one is the adoptive mother - the adoptive mother;

(c) if only one is a woman - the woman;

(d) the natural father;

(e) if only one is the adoptive father - the adoptive father;

(f) the person determined by the Commissioner, having regard to:

(i) any agreement between the persons; and

(ii) any other matters that the Commissioner considers relevant.

S 61-375 inserted by No 32 of 2002.