Document ID: chunk:federal_register_of_legislation:C2010C00603:clause:10_20:p1
Version: federal_register_of_legislation:C2010C00603
Segment Type: clause
Provision Reference: sch 10 cl 20 (pt 1/2)
Character Range: 151343–153755

20  Section 61‑430 (link note)
Repeal the link note, substitute:

Additional tax offset if a child is in your care before you legally adopt the child

61‑440  Additional tax offset if a child is in your care before you legally adopt the child

 (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.

 (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.

 (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.

61‑445  When a child is first in your care

  For the purposes of sections 61‑440 and 61‑450, a child is first in your care on the date evidenced in writing by a court or relevant department of the relevant State or Territory.

61‑450  What is your base year if a child is in your care before you legally adopt the child?

Your base year can relate to a year during which a child was in your care before you adopted the child

 (1) This section defines your base year if you are entitled to a *tax offset for a child under section 61‑440 (which is where a child is in your care before you legally adopt the child).

Primary entitlement

 (2) Your base year for a *tax offset under sections 61‑355 and 61‑440 is:
 (a) if you were an Australian resident at any time in the income year (the previous income year) just before the income year in which the child was first in your care—the later of the following years:
 (i) the previous income year;
 (ii) the income year commencing on 1 July 2000; and
 (b) otherwise—the later of the following years:
 (i) the earliest income year in which you were an Australian resident and the child was in your care;
 (ii)