Whatever you think about it, you still have to pay your taxes. And that goes for the youngest members of society too. How much tax will your children have to pay?.

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You'll need to produce your child's birth certificate and other forms of ID to open a child's bank account account as children are entitled to tax breaks. The bank is legally obliged to make sure your child actually exists.

Mr Taxman
Children have the same personal tax allowances as adults (up to 4,745 in 2004-05) and usually don't qualify to pay tax. Make sure you fill in form R85 and return it to the Inland Revenue to get their interest paid in gross. If you pay money into your child's account, you may have to pay tax on the interest, if the interest on the gift exceeds 100 per parent.

What's important when buying any newborn to 3 month old baby a gift? In my opinion, you should be looking for a gift that stimulates development.

You see, the single most important goal of your baby's early learning process is to get several senses and skills to work together. Typically these are seeing, feeling, tasting, reaching and hearing. Even for a baby only a few weeks old.

Here are a few useful ideas of the best baby products:

1. Activity centers

These toys are the best baby products when the baby is on the floor. It's a great toy to encourage tummy lying which in its turn is the forerunner for crawling. Generally activity centers and gyms encourage motor development and coordination.

Choose an activity center that allows you to add your own material toys and to add more things on to it.

2. Mobiles

Mobiles are toys you hang from the ceiling or attached to a cot and cot beds. You have 2 choices for mobile colors. Choose bright red, green, yellow and blue colors to stimulate the brain. Another option is to choose one that's predominantly black and white. I know, I know you may think it's boring, but these contrasting colors have been found to stimulate shape recognition.

Add your own soft, colorful toys and things to the mobile to add variation and keep things interesting.

3. Mirrors

Mirrors are often overlooked by parents as a great stimulation gift for any baby. But don't buy a glass mirror. Rather get a plastic one for safety reasons. Babies are greatly entertained by their own images and movements and can keep them occupied for very long periods.

And finally, choose toys that are brightly colored. Even the bright colors stimulate recognition and encourage development.

For more on the things your 3 month old baby needs and other important things every parent must know, please subscribe to Baby Development News and get your free ebook.

It goes almost without saying that breast is best whenever possible.

Unless there are known medical contra-indications every mother should try to breast feed her baby. Not only is it easier and more economical – no mixing of formula at 2 am. And you don’t have to chase around the shops spending a considerable amount of money, but antibodies against a number of diseases will be passed to baby via the breast milk. And you will of course spend a lot of time bonding with your child.

Also you are less likely to give baby infections passed on by careless sterilization methods or baby mixed formula. And after all, you are trying to raise a human being, not a calf or a billy goat. Consult the Breastfeeding Bible for practical advice about getting the most for your baby.

You may also want to ready the baby food guide for more information.

That doesn’t mean that you don’t need bottles because there will be occasions when you want to express milk or to give baby a drink of water. And until your baby is crawling around, playing with a kitten or putting just about anything in his mouth, bottles and other equipment should be sterilized.
 
You also need to be able to keep prepared feeds in a cool place such as a fridge. Very young children just do not have a well enough developed immune system to contend with all the bugs that live unseen in even the cleanest kitchen. You can give up sterilizing once baby is crawling at about 9 months of age as you would just be wasting your time. However everything should of course still be as clean as you can make it.