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

Schedule 1   Amendments

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

27   Subsections 41(3) and (4)

Repeal the subsections, substitute:

Deferral of "normal circumstances" baby bonus determination pending birth etc. of child

(3) If:

(a) the claim is one for payment of baby bonus in normal circumstances, based on eligibility for baby bonus under subsection 36(2), (3) or (5) of the Family Assistance Act; and

(b) at the time the determination would otherwise be made, the child to whom the claim relates is not an FTB child of the claimant; and

(c) the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for baby bonus in respect of the child if the child were to become an FTB child of the claimant;

the Secretary must not determine the claim for baby bonus until the earlier of the following:

(d) the time when the child becomes an FTB child of the claimant, or is stillborn;

(e) 28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.

Deferral of "normal circumstances" baby bonus determination pending resolution of parental leave pay

(4) If:

(a) the claim is one for payment of baby bonus in normal circumstances; and

(b) the claimant, or the claimant's partner, has made a claim in accordance with Part 2-4 of the Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for baby bonus relates;

the Secretary must not determine the claim for baby bonus until one of the following occurs:

(c) if the Secretary determines under that Act that parental leave pay for the child is payable:

(i) the PPL period applying to the individual who made the claim for parental leave pay starts; or

(ii) the Secretary revokes the determination under section 25 of that Act;

(d) the Secretary determines under that Act that parental leave pay for the child is not payable;

(e) the claim for parental leave pay is withdrawn under section 61 of that Act.

Deferral of "normal circumstances" maternity immunisation allowance determination pending birth etc. of child

(4A) If:

(a) the claim is one for payment of maternity immunisation allowance in normal circumstances, based on eligibility for the allowance under subsection 39(2), (2A) or (5) of the Family Assistance Act, or subsection 39(6) of that Act (where subsection 39(7) of that Act applies), in respect of a child; and

(b) at the time the determination would otherwise be made, the child is not an FTB child of the claimant; and

(c) the Secretary is satisfied that, at the time the determination would otherwise be made, if the child were to become an FTB child of the claimant, the claimant:

(i) would be likely to be eligible for family tax benefit in respect of the child; or

(ii) would be likely to be so eligible except that the claimant's rate of family tax benefit, worked out under Division 1 of Part 4 of the Family Assistance Act, would be nil;

the Secretary must not determine the claim for maternity immunisation allowance until the earlier of the following:

(d) the time when the child becomes an FTB child of the claimant, or is stillborn;

(e) 28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.