Income Tax Assessment Act 1997

Pt 2-20 inserted by No 56 of 1997.

Div 61 inserted by No 56 of 1997.

Subdiv 61-IA repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.

Subdiv 61-IA inserted by No 160 of 2005.

S 61-465 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-465 formerly read:

SECTION 61-465 Object of this Subdivision  
61-465
The object of this Subdivision is to provide a *tax offset to assist families with the cost of child care.

S 61-465 inserted by No 160 of 2005.