Family Assistance Legislation Amendment (More Help for Families - Increased Payments) Act 2004 (59 of 2004)

Schedule 2   Amendments relating to maternity payment and maternity immunisation allowance

Part 2   Maternity immunisation allowance amendments commencing on 1 July 2004

A New Tax System (Family Assistance) Act 1999

45   Subsection 39(4)

Repeal the subsection, substitute:

(4) Third, an individual is eligible for maternity immunisation allowance in respect of a child who is born alive but dies within 2 years if, on the day of the child's death, the individual either:

(a) is eligible for family tax benefit in respect of the child; or

(b) would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.