Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 10   Baby bonus adoption amendments

Income Tax Assessment Act 1997

19   Subsection 61-430(3)

Repeal the subsection, substitute:

(3) A choice cannot be made:

(a) after you have claimed the *tax offset under section 61-355 for any income year; or

(b) after you have transferred your entitlement to the tax offset under section 61-355 for any income year.