A child-resistant, tamper indicating closure according to the present invention includes a closure top having an outer edge. An annular skirt depends from the outer edge of the closure top, the skirt having a plurality of internal splines located on an inner surface. A tamper indicating band is connected to the skirt, for example, along a frangible line, the tamper indicating band having a plurality of external splines located on an outer surface. The internal and external splines may cooperate with a locking mechanism disposed on the container so that when a tab of the locking mechanism is not depressed, an inner locking member contacts an internal spline to lock the closure in place. When the tab is depressed, the inner locking members are free to rotate, but outer locking member contacts an external spline, so that if the closure is rotated, for example, in the counter-clockwise direction, the tamper indicating band separates from the skirt along a frangible line.