Best Start tax credit : Contents
Children born before 1 July 2018
A child born before 1 July 2018 was not eligible for Best Start tax credit unless the expected date of the child's delivery was on or after 1 July 2018.
A transitional provision enabled the principal caregiver to qualify for Best Start tax credit when a child was born before 1 July 2018, but the expected date of delivery was on or after 1 July 2018.
When this was confirmed Best Start tax credit could be paid for the child born before 1 July 2018.
For more information see:
Legislation
- Best Start tax credit entitlement section MG 1(1)(d)(ii) Income Tax Act 2007
