Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 10 Baby bonus adoption amendments
Income Tax Assessment Act 1997
21 Subsection 995-1(1) (both definitions of base year )
Repeal the definitions, substitute:
base year :
(a) for an entitlement to a *tax offset under Subdivision 61-I - has the meaning given by sections 61-430 and 61-450; and
(b) otherwise - has the meaning given by sections 45-320 and 45-470 in Schedule 1 to the Taxation Administration Act 1953.
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