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Subdiv 61-I repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.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S 61-380 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-380 formerly read:

SECTION 61-380 Special rules for death of first child  
Child dies aged less than 5

61-380(1)
This section applies if your *primary entitlement to a *tax offset under section 61-355 for a child ends because the child dies aged less than 5.

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History

S 61-380(1) amended by No 23 of 2005.

Special extension of time in year of death

61-380(2)
Your *primary entitlement is extended until the end of the income year in which the death occurred.

Limit on application of first child only rule

61-380(3)
Section 61-365 does not prevent you from having a *primary entitlement to a *tax offset for another child after the end of the income year in which the death occurred.

S 61-380 inserted by No 32 of 2002.