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Subdiv 61-I repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.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S 61-440 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-440 formerly read:

SECTION 61-440 Additional tax offset if a child is in your care before you legally adopt the child  
61-440(1)
You are entitled to a *tax offset for a child for an income year if:

(a) you meet the conditions in paragraph (3)(a) at any time in the income year; and

(b) you meet the conditions in paragraphs (3)(b), (c) and (d).

Note:

You are not entitled to a tax offset under this section if section 61-455 applies to you.

61-440(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.

61-440(3)
The conditions are that:

(a) at the time:

(i) the child is less than 5; and

(ii) the child is in your care (but you are not legally responsible for the child); and

(iii) you are an Australian resident; and

(b) you meet the conditions in subsection 61-355(3) in relation to the child in that year or a later income year; and

(c) you have become legally responsible for the child by adopting the child; and

(d) the time is on or after 1 July 2001 and before 1 July 2004.

Note:

See section 61-445 for when a child is first in your care.

S 61-440 inserted by No 23 of 2005.