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

Schedule 10   Baby bonus adoption amendments

Income Tax Assessment Act 1997

22   Subsection 995-1(1) (definition of primary entitlement )

Omit "subsection 61-355(2)", substitute "subsections 61-355(2) and 61-440(2)".

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