Document ID: chunk:federal_register_of_legislation:C2004A00969:clause:1_2:p3
Version: federal_register_of_legislation:C2004A00969
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 3/5)
Character Range: 6153–8761

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 aged less than 5

 (1) This section applies if your *primary entitlement to a *tax offset for a child ends because the child dies aged less than 5.

Special extension of time in year of death

 (2) Your *primary entitlement is extended until the end of the income year in which the death occurred.

Limit on application of first child only rule

 (3) Section 61‑365 does not prevent you from having a *primary entitlement to a *tax offset for another child after the end of the income year in which the death occurred.

Transferring the entitlement

61‑385  You may transfer your entitlement to the tax offset

 (1) If you are entitled to a *tax offset for a child for an income year under section 61‑355, you may transfer that entitlement to another person.

 (2) A transfer has effect only if:
 (a) the transferee was your *spouse at all times when you had a *primary entitlement for the child for the income year; and
 (b) the transferee does not have a primary entitlement for that, or another, child for any time during the income year; and
 (c) you have not already claimed the *tax offset for the income year; and
 (d) you make the transfer after the end of the income year; and
 (e) the transfer is in the *approved form.

61‑390  Transfer is irrevocable

  A transfer cannot be changed or revoked.

61‑395  Transferor is not entitled to tax offset

  You are no longer yourself entitled to a *tax offset for a child for an income year if you transfer the entitlement under section 61‑385 for that income year.

61‑400  Transferee is entitled to tax offset

  If an entitlement to a *tax offset is transferred under section 61‑385, the transferee is entitled to the offset for the income year.

Claiming the first child tax offset

61‑405  How to claim a tax offset for a child

  If you are entitled under this Subdivision to a *tax offset for an income year, you may claim the offset only:
 (a) in the return you give the Commissioner for that income year; or
 (b) if you are not required to give the Commissioner a return for the income year—in the *approved form.

61‑410  Claim is irrevocable

  A claim for a *tax offset under this Subdivision cannot be revoked.

Amount of the first child tax offset

61‑415  Formula for working out amount of tax offset

  The amount of your *tax offset for an income year is