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 42 substituted by No 70 of 2013, s 3 and Sch 2A item 37, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 42 formerly read:

SECTION 42 Determination of " normal circumstances " entitlement claim  
42
If:

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

(b) the Secretary is satisfied that the claimant is eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act in respect of the child to whom the claim relates;

the Secretary must determine that the claimant is entitled to be paid the baby bonus and must determine the amount of the baby bonus that the claimant is entitled to be paid.

S 42 amended by No 49 of 2012, s 3 and Sch 1 items 28 to 29, by omitting " or maternity immunisation allowance " after " baby bonus " (wherever occurring) and substituting para (b), effective 1 July 2012. For transitional and application provisions see note under s 107(3C) .

Para (b) formerly read:

(b) the Secretary is satisfied that the claimant is eligible for:

(i) baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act; or

(ii) maternity immunisation allowance in accordance with Subdivision A of Division 3 of that Act;

as the case requires, in respect of the child to whom the claim relates;

S 42 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.

S 42 amended by No 59 of 2004, s 3 and Sch 2 item 16 and 17, by substituting " maternity payment " for " maternity allowance " and by substituting " maternity payment or maternity immunisation allowance and must determine the amount of the maternity payment or maternity immunisation allowance that the claimant is entitled to be paid " for " allowance " (last occurring), effective 1 July 2004. For saving provision, see note under Div 3 heading.