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Subdiv 61-I repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.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S 61-355 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-355 formerly read:

SECTION 61-355 Who is entitled to a tax offset under this section  
61-355(1)
You are entitled to a *tax offset for a child for an income year if you meet the conditions in subsection (3) at any time in the income year.

Note:

If you are entitled to a tax offset because you adopt a child, you might also be entitled to an offset if the child was in your care before the adoption (see section 61-440).

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History

S 61-355(1) amended by No 23 of 2005.

61-355(2)
To meet those conditions for a child at a given time is to have a primary entitlement to the *tax offset for the child at that time.

61-355(3)
The conditions are that:

(a) you have had a *child event (see section 61-360) in relation to the child (whether or not in the income year); and

(b) section 61-365 (first child only) does not prevent you from having a *primary entitlement to the offset for the child; and

(c) at the time:

(i) the child is less than 5; and

(ii) you are *legally responsible for the child; and

(iii) the child is in your care; and

(iv) you are an Australian resident; and

(v) section 61-370 (another carer) does not prevent you from having a primary entitlement to the offset for the child; and

(vi) if section 61-375 (selection rules) applies - you are selected by subsection (3) of that section.

S 61-355 inserted by No 32 of 2002.