Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)
Schedule 2A Replacement of baby bonus from 1 March 2014
Part 2 Stillborn baby payment
A New Tax System (Family Assistance) (Administration) Act 1999
32 Sections 36 to 38
Repeal the sections, substitute:
36 Need for a claim
The only way that a person can become entitled to be paid a stillborn baby payment is to make a claim in accordance with this Division.
37 Who can claim
The only persons who can make a claim in accordance with this Division are individuals.
38 How to claim
(1) An individual (the claimant ) may make a claim for payment of:
(a) a stillborn baby payment in normal circumstances; or
(b) a stillborn baby payment because of the death of another individual.
(2) A claim is not effective unless:
(a) the claim:
(i) is made in a form and manner; and
(ii) contains any information; and
(iii) is accompanied by any documents;
required by the Secretary; and
(b) in the case of a claim for a stillborn baby payment in normal circumstances - the claim contains an estimate of the sum of:
(i) the individual's adjusted taxable income; and
(ii) if the individual is a member of a couple on the day the claim is made - the adjusted taxable income of the individual's partner;
for the 6-month period mentioned in paragraph 36(1)(d) of the Family Assistance Act; and
(c) in the case of a claim for a stillborn baby payment in normal circumstances - the tax file number requirement in section 38A has been satisfied in relation to the claim; and
(d) in the case of a claim for a stillborn baby payment because of the death of another individual - the tax file number requirement in section 38B has been satisfied in relation to the claim.
Estimate of adjusted taxable income
(3) For the purposes of paragraph (2)(b):
(a) a reference in Schedule 3 to the Family Assistance Act to an income year is taken to be a reference to the 6-month period referred to in that paragraph; and
(b) disregard subclause 2(2) and clauses 3 and 3A of that Schedule.