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Subdiv 61-I repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.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S 61-370 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-370 formerly read:

SECTION 61-370 Another carer with entitlement for another child  
61-370
You cannot have a *primary entitlement to a *tax offset under section 61-355 for a child at a time if:

(a) at that time:

(i) another person is *legally responsible for the child; and

(ii) the child is in the other person ' s care; and

(b) the other person has, or had at any time, a primary entitlement to a tax offset for another child.

S 61-370 amended by No 23 of 2005 and inserted by No 32 of 2002.