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Subdiv 61-I repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.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S 61-405 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-405 formerly read:

SECTION 61-405 How to claim a tax offset for a child  
61-405
If you are entitled under this Subdivision to a *tax offset for an income year, you may claim the offset only:

(a) in the *income tax return you give the Commissioner, before 1 July 2014, for the income year for which you are entitled to the offset; or

(b) if you are not required to give the Commissioner a return for the income year - in the *approved form given to the Commissioner before 1 July 2014.

S 61-405 amended by No 97 of 2008, s 3 and Sch 3 item 84, by substituting " *income tax return " for " return " in para (a), effective 3 October 2008.

S 61-405 amended by No 59 of 2004 and inserted by No 32 of 2002.