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

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:

PART 3 - PAYMENT OF FAMILY ASSISTANCE

Div 3 heading substituted by No 70 of 2013, s 3 and Sch 2A item 31, effective 1 March 2014. The heading formerly read:

Division 3 - Baby bonus

No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provisions:

67 Application and transitional provisions - Parts 1 and 2  
(1)
Despite the amendments made by this Schedule, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, to the extent to which they relate to baby bonus, continue to apply on and after that commencement in relation to an individual if the following circumstances exist:

(a) for subsection 36(2) of the Assistance Act - the child was born before 1 March 2014;

(b) for subsection 36(3) of the Assistance Act - the child was born before 1 March 2014;

(c) for subsection 36(4) of the Assistance Act - the child was born as a stillborn child before 1 March 2014;

(d) for subsection 36(5) of the Assistance Act - the child was entrusted to care before 1 March 2014.

(2)
Subclause 35A(2) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.

(3)
Subclause 35A(5) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.

(4)
Subclause 35A(7) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is entrusted to care on or after 1 March 2014.

(5)
To avoid doubt, for the purposes of paragraph 35B(1)(a) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child born alive to a woman, take into account children born alive to the woman before, on or after 1 March 2014.

(6)
To avoid doubt, for the purposes of paragraph 35B(1)(b) or (c) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child entrusted to the care of an individual, or the partner of an individual, take into account children entrusted to the care of the individual, or the partner of the individual, before, on or after 1 March 2014.

(7)
Paragraph 36(1)(a) of the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born as a stillborn child on or after 1 March 2014.

(8)
To avoid doubt, for the purposes of paragraph 66(1)(a) of the Assistance Act, as inserted by this Schedule, in working out whether a child is the first stillborn child of a woman, take into account children born as stillborn children of the woman before, on or after 1 March 2014.

(9)
Despite the amendments made by this Schedule, section 52-150 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.

(10)
Despite the amendments made by this Schedule:

(a) paragraph (e) of the definition of category I welfare payment in section 123TC of the Social Security (Administration) Act 1999 (as in force immediately before the commencement of this item); and

(b) paragraph (p) of the definition of category Q welfare payment in that section as so in force; and

(c) paragraph (c) of the definition of category S welfare payment in that section as so in force; and

(d) sections 123XJA and 123XJC of that Act as so in force;

continue to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.

(11)
Despite the amendments made by this Schedule, paragraph 31(2)(f) of the Paid Parental Leave Act 2010 (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to working out eligibility for parental leave pay for a child before, on or after that commencement.

(12)
In this item:

Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .

Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .

No 59 of 2004, s 3 and Sch 2 item 25, contains the following saving provision:

25 Saving provision for maternity allowance claims etc.  
(1)
Despite the amendments of Division 3 of Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 , that Division applies in relation to the following as if the amendments had not been made:

(a) claims for maternity allowance;

(b) determination of claims for maternity allowance;

(c) payments of maternity allowance.

(2)
It does not matter whether the claims were or are made before, on or after commencement.

S 38 substituted by No 70 of 2013, s 3 and Sch 2A item 32, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 38 formerly read:

SECTION 38 How to claim  
38(1)
An individual (the claimant ) may make a claim for payment of:

(a) baby bonus in normal circumstances; or

(b) baby bonus because of the death of another individual.

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History

S 38(1) amended by No 49 of 2012, s 3 and Sch 1 item 21, by omitting " or maternity immunisation allowance " after " baby bonus " in para (a) and (b), effective 1 July 2012. For transitional and application provisions see note under s 107(3C) .

S 38(1) amended by No 59 of 2004, s 3 and Sch 2 item 16, by substituting " maternity payment " for " maternity allowance " (wherever occurring), effective 1 July 2004. For saving provision, see note under Div 3 heading.

S 38(1) amended by No 30 of 2003, s 3 and Sch 2 item 20, by substituting " individual " for " person " , effective 15 April 2003.

38(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

(aa) in the case of a claim for baby bonus - 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;

the 6 month period mentioned in paragraph 36(2)(d) , (3)(e) , (4)(c) or (5)(d) of the Family Assistance Act; and

(b) in the case of a claim for baby bonus in normal circumstances - the tax file number requirement in section 38A has been satisfied in relation to the claim; and

(c) in the case of a claim by an individual for baby bonus because of the death of another individual - the tax file number requirement in section 38B has been satisfied in relation to the claim.

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History

S 38(2) amended by No 49 of 2012, s 3 and Sch 1 item 21, by omitting " or maternity immunisation allowance " after " baby bonus " in para (b) and (c), effective 1 July 2012. For transitional and application provisions see note under s 107(3C) .

S 38(2) amended by No 63 of 2008, s 3 and Sch 2 item 16, by inserting para (aa), effective 1 January 2009.

S 38(2) amended by No 59 of 2004, s 3 and Sch 2 item 16, by substituting " maternity payment " for " maternity allowance " (wherever occurring), effective 1 July 2004. For saving provision, see note under Div 3 heading.

S 38(2) substituted by No 30 of 2003, s 3 and Sch 2 item 21, effective 15 April 2003. S 38(2) formerly read:

Form etc of claim

38(2)
To be effective, a claim must:

(a) be made in a form and manner; and

(b) contain any information; and

(c) be accompanied by any documents;

required by the Secretary.

38(2A)
A claim is not effective if it is made before the early claim day.

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History

S 38(2A) inserted by No 105 of 2010, s 3 and Sch 1 item 23, effective 1 October 2010. For transitional provisions, see note under s 3(1) , definition of " early claim day " .

Estimate of adjusted taxable income

38(3)
For the purposes of paragraph (2)(aa):

(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.

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History

S 38(3) inserted by No 63 of 2008, s 3 and Sch 2 item 17, effective 1 January 2009.

S 38 amended by No 82 of 2007, s 3 and Sch 6 item 29, by substituting " baby bonus " for " maternity payment " (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:

(a) a claim for payment of maternity payment is made before 1 July 2007; and

(b) the Secretary has not determined the claim by that time;

the claim is taken to be a claim for payment of baby bonus.