Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008 (63 of 2008)

Schedule 2   Baby bonus

Part 1   Income limit for baby bonus

A New Tax System (Family Assistance) Act 1999

13   Subsection 39(3)

Repeal the subsection, substitute:

Stillborn child

(3) Second, an individual is eligible for maternity immunisation allowance in respect of a child if:

(a) the child is a stillborn child; and

(b) if the child had been born alive, the child would have been an FTB child of the individual at birth; and

(c) either:

(i) the individual would have been eligible for family tax benefit in respect of the FTB child, at any time within the period of 13 weeks starting on the day of the child’s delivery, assuming the child had not been a stillborn child; or

(ii) the individual would have been so eligible on the assumption described in subparagraph (i) except that the individual’s rate of family tax benefit, worked out under Division 1 of Part 4, is nil.