Paid Parental Leave (Consequential Amendments) Act 2010 (105 of 2010)

Schedule 1   Amendments

A New Tax System (Family Assistance) Act 1999

17   At the end of Division 2 of Part 4

Add:

66A Amount of baby bonus to take into account parental leave pay of others

(1) If:

(a) an individual has been, or is being, paid parental leave pay for a child; and

(b) at any time within the period of 26 weeks starting on the day of the child's birth, the individual has been, or is, the primary carer of the child; and

(c) another individual is eligible for baby bonus, under subsection 36(2) or (3), in respect of the same child (whether or not that eligibility is affected by a determination under subsection 37(3));

the Secretary may determine a percentage by which it is reasonable to reduce the other individual's amount of baby bonus in respect of the child in order to take into account that the individual referred to in paragraph (a) is eligible for parental leave pay in respect of the child.

(2) Despite section 66, the amount of baby bonus for the other individual in respect of the child is reduced in accordance with the determination.