Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 10 Baby bonus adoption amendments
Income Tax Assessment Act 1997
4 At the end of subsection 61-355(1)
Add:
Note: If you are entitled to a tax offset because you adopt a child, you might also be entitled to an offset if the child was in your care before the adoption (see section 61-440).
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