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

Schedule 1   Amendments

A New Tax System (Family Assistance) (Administration) Act 1999

24   After subsection 39(1)

Insert:

(1A) However, subsection (1) does not apply to a claim for payment of baby bonus in respect of a child if:

(a) section 36A applied in relation to an individual's eligibility for baby bonus in respect of the child, but ceased to apply because of subsection 36A(3); and

(b) the claim is the individual's first claim for payment of baby bonus in respect of the child after that section so ceased to apply.