A New Tax System (Family Assistance) (Administration) Act 1999
Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:
PART 3 - PAYMENT OF FAMILY ASSISTANCE
Div 3 heading substituted by No 70 of 2013, s 3 and Sch 2A item 31, effective 1 March 2014. The heading formerly read:
Division 3 - Baby bonus
No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provisions:
continue to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.
Administration Act
Assistance Act
67 Application and transitional provisions
-
Parts 1 and 2
(1)
Despite the amendments made by this Schedule, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, to the extent to which they relate to baby bonus, continue to apply on and after that commencement in relation to an individual if the following circumstances exist:
(a)
for subsection
36(2)
of the Assistance Act
-
the child was born before 1 March 2014;
(b)
for subsection
36(3)
of the Assistance Act
-
the child was born before 1 March 2014;
(c)
for subsection
36(4)
of the Assistance Act
-
the child was born as a stillborn child before 1 March 2014;
(d)
for subsection
36(5)
of the Assistance Act
-
the child was entrusted to care before 1 March 2014.
(2)
Subclause
35A(2)
of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.
(3)
Subclause
35A(5)
of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.
(4)
Subclause
35A(7)
of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is entrusted to care on or after 1 March 2014.
(5)
To avoid doubt, for the purposes of paragraph
35B(1)(a)
of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child born alive to a woman, take into account children born alive to the woman before, on or after 1 March 2014.
(6)
To avoid doubt, for the purposes of paragraph
35B(1)(b)
or (c) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child entrusted to the care of an individual, or the partner of an individual, take into account children entrusted to the care of the individual, or the partner of the individual, before, on or after 1 March 2014.
(7)
Paragraph
36(1)(a)
of the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born as a stillborn child on or after 1 March 2014.
(8)
To avoid doubt, for the purposes of paragraph
66(1)(a)
of the Assistance Act, as inserted by this Schedule, in working out whether a child is the first stillborn child of a woman, take into account children born as stillborn children of the woman before, on or after 1 March 2014.
(9)
Despite the amendments made by this Schedule, section
52-150
of the
Income Tax Assessment Act 1997
(as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.
(10)
Despite the amendments made by this Schedule:
(a)
paragraph (e) of the definition of
category I welfare payment
in section 123TC of the
Social Security (Administration) Act 1999
(as in force immediately before the commencement of this item); and
(b)
paragraph (p) of the definition of
category Q welfare payment
in that section as so in force; and
(c)
paragraph (c) of the definition of
category S welfare payment
in that section as so in force; and
(d)
sections 123XJA and 123XJC of that Act as so in force;
(11)
Despite the amendments made by this Schedule, paragraph 31(2)(f) of the
Paid Parental Leave Act 2010
(as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to working out eligibility for parental leave pay for a child before, on or after that commencement.
(12)
In this item:
means the
A New Tax System (Family Assistance) (Administration) Act 1999
.
means the
A New Tax System (Family Assistance) Act 1999
.
No 59 of 2004, s 3 and Sch 2 item 25, contains the following saving provision:
25 Saving provision for maternity allowance claims etc.
(1)
Despite the amendments of Division 3 of Part 3 of the
A New Tax System (Family Assistance) (Administration) Act 1999
, that Division applies in relation to the following as if the amendments had not been made:
(a)
claims for maternity allowance;
(b)
determination of claims for maternity allowance;
(c)
payments of maternity allowance.
(2)
It does not matter whether the claims were or are made before, on or after commencement.
(Repealed by No 70 of 2013)
S 47B repealed by No 70 of 2013, s 3 and Sch 2A item 40, effective 1 March 2014. For application and transitional provisions, see note under Pt
3
Div
3
heading. S 47B formerly read:
S 47B(1) amended by No 70 of 2013, s 3 and Sch 3 item 41, by substituting
"
becomes entrusted
"
for
"
is entrusted
"
in para (b)(ii), applicable in relation to a child becoming entrusted to the care of a person before, on or after 28 June 2013. However, the amendment does not affect the rights or liabilities arising between parties to a proceeding heard and finally determined by a court before 28 June 2013, to the extent that those rights or liabilities arose from, or were affected by, a child being entrusted to the care of a person. S 47B(1) amended by No 105 of 2010, s 3 and Sch 1 item 29, by substituting para (c), effective 1 January 2011. Para (c) formerly read:
SECTION 47B Claimant for payment of baby bonus to notify changes in care of the child
47B(1)
This section applies if:
(a)
an individual makes a claim for payment of baby bonus in normal circumstances, based on eligibility for baby bonus under subsection
36(2)
or
(3)
of the Family Assistance Act; and
(b)
there is a change in the care of the child after the individual makes the claim and before the end of the period of:
(i)
if the claim is based on eligibility for baby bonus under subsection
36(2)
of that Act
-
26 weeks beginning on the day of the child
'
s birth; and
(ii)
if the claim is based on eligibility for baby bonus under subsection
36(3)
of that Act
-
26 weeks beginning on the day the child becomes entrusted to care as mentioned in paragraph
36(3)(b)
of that Act; and
(c)
as a result of that change in care:
(i)
the child ceases to be an FTB child of the individual; or
(ii)
neither the individual nor the individual
'
s partner is the primary carer of the child; and
(d)
before or after that change in care, the Secretary gives the individual a notice (the
entitlement notice
) under section
46
of this Act stating that the individual is entitled to be paid the baby bonus.
(c)
the child ceases to be an FTB child of the individual as a result of that change in care; and
47B(2)
The individual must notify the Secretary of that change in care:
(a)
in the manner set out in a written notice given to the individual under section
47C
; and
(b)
as soon as practicable after:
(i)
if that change in care occurs before the individual receives the entitlement notice
-
receiving the entitlement notice; and
(ii)
if that change in care occurs after the individual receives the entitlement notice
-
that change in care.
S 47B inserted by No 38 of 2010, s 3 and Sch 6 item 1, applicable in relation to claims made on or after 1 July 2010.
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