Document ID: chunk:federal_register_of_legislation:C2004A00969:clause:1_2:p5
Version: federal_register_of_legislation:C2004A00969
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 5/5)
Character Range: 10933–11720

time in the income year just before the income year in which the *child event for the child happened (the event year)—the income year just before the event year; and
 (b) otherwise—the event year.

 (2) If paragraph (1)(a) applies to you, you may choose the event year to be your base year, in the *approved form. A choice cannot be revoked.

 (3) A choice cannot be made:
 (a) after you have claimed the *tax offset for any income year; or
 (b) after you have transferred your entitlement under section 61‑385 for any income year.

Transferred entitlement

 (4) Your base year for an entitlement transferred to you under section 61‑385 is the income year before the first income year for which the entitlement for the child was transferred to you.

[The next Division is Division 65.]