Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 61 - Generally applicable tax offsets  

(Repealed) Subdivision 61-I - First child tax offset (baby bonus)  

(Repealed) Claiming a first child tax offset

61-410   (Repealed) SECTION 61-410 Claim is irrevocable  
(Repealed by No 49 of 2019)