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Subdiv 61-I repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.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S 61-395 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-395 formerly read:

SECTION 61-395 Transferor is not entitled to tax offset  
61-395
You are no longer yourself entitled to a *tax offset for a child for an income year if you transfer the entitlement under section 61-385 for that income year.

S 61-395 inserted by No 32 of 2002.