Document ID: chunk:federal_register_of_legislation:C2004A00969:clause:1_2:p2
Version: federal_register_of_legislation:C2004A00969
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 2/5)
Character Range: 3857–6427

(iii) the child is in your care; and
 (iv) you are an Australian resident; and
 (v) section 61‑370 (another carer) does not prevent you from having a primary entitlement to the offset for the child; and
 (vi) if section 61‑375 (selection rules) applies—you are selected by subsection (3) of that section.

61‑360  What is a child event?

  You have a child event at a particular time (the event time) if:
 (a) you become *legally responsible for a child at the event time; and

Example: Giving birth is generally an example of becoming legally responsible for a child.
 (b) the event time is on or after 1 July 2001; and
 (c) you are an Australian resident at the event time; and
 (d) you were not legally responsible for the child at any time before 1 July 2001; and
 (e) there is no other person who is also legally responsible for the child at the event time and who was legally responsible for the child at any time before 1 July 2001.

61‑365  First child only

  You cannot have a *primary entitlement to a *tax offset for a child if:
 (a) you have had a *child event in relation to another child that was earlier than the child event you had for the first‑mentioned child; and
 (b) you meet, or met at any time, the conditions in subparagraphs 61‑355(3)(c)(i) to (iv) for that other child.

61‑370  Another carer with entitlement for another child

  You cannot have a *primary entitlement to a *tax offset for a child at a time if:
 (a) at that time:
 (i) another person is *legally responsible for the child; and
 (ii) the child is in the other person's care; and
 (b) the other person has, or had at any time, a primary entitlement to the offset for another child.

61‑375  Selection rules

 (1) This section applies if the conditions in subsection 61‑355(3) (other than subparagraph (c)(vi)) are met by more than one person at the same time in relation to the same child.

 (2) Only one of those persons can have a *primary entitlement to a *tax offset for the child at that time.

 (3) The person who gets the *primary entitlement to the offset at that time is selected in the following order of priority:
 (a) the natural mother;
 (b) if only one is the adoptive mother—the adoptive mother;
 (c) if only one is a woman—the woman;
 (d) the natural father;
 (e) if only one is the adoptive father—the adoptive father;
 (f) the person determined by the Commissioner, having regard to:
 (i) any agreement between the persons; and
 (ii) any other matters that the Commissioner considers relevant.

61‑380  Special rules for death of first child

Child dies