Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Further 2008 Budget and Other Measures) Act 2008 (143 of 2008)

Schedule 1   Maternity immunisation allowance

A New Tax System (Family Assistance) Act 1999

6   At the end of section 39

Add:

Adoption of children born outside Australia

(5) Fifth, an individual is eligible for maternity immunisation allowance in respect of a child if:

(a) the child is born outside Australia; and

(b) either:

(i) while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or

(ii) the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and

(c) as part of the process for the adoption of the child, the child is entrusted to the care of a person adopting the child by an authorised party; and

(d) either:

(i) if subparagraph (b)(i) applies - the child arrives in Australia from overseas after the adoption takes place and the child so arrives on the day the child turns 3 or an earlier day; or

(ii) if subparagraph (b)(ii) applies - the child arrives in Australia from overseas as part of the process for the adoption of the child and the child so arrives on the day the child turns 3 or an earlier day; and

(e) the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on or after the day the child turns 18 months and before the day the child turns 4; and

(f) on the earliest day to which paragraph (e) applies:

(i) the child is an FTB child of the individual; and

(ii) the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.

(6) Sixth, an individual is eligible for maternity immunisation allowance in respect of a child if:

(a) the child is born outside Australia; and

(b) either:

(i) while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or

(ii) the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and

(c) as part of the process for the adoption of the child, the child is entrusted to the care of a person adopting the child by an authorised party; and

(d) either:

(i) if subparagraph (b)(i) applies - the child arrives in Australia from overseas after the adoption takes place and the child so arrives on a day that is after the child turns 3 and before the child turns 16; or

(ii) if subparagraph (b)(ii) applies - the child arrives in Australia from overseas as part of the process for the adoption of the child and the child so arrives on a day that is after the child turns 3 and before the child turns 16; and

(e) either subsection (7) or (8) is satisfied.

(7) This subsection is satisfied if:

(a) the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on any day within the last 6 months of the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d); and

(b) on the earliest day to which paragraph (a) applies:

(i) the child is an FTB child of the individual; and

(ii) the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.

(8) This subsection is satisfied if the child dies within the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d), and on the day of the child's death:

(a) the child is an FTB child of the individual; and

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

(9) Seventh, an individual is eligible for maternity immunisation allowance in respect of a child if:

(a) the child is born outside Australia; and

(b) either:

(i) while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or

(ii) the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and

(c) as part of the process for the adoption of the child and while the child is outside Australia, the child is entrusted to the care of a person adopting the child by an authorised party; and

(d) the child dies before turning 16; and

(e) the child has not arrived in Australia from overseas after the child is entrusted to care as mentioned in paragraph (c); and

(f) on the day of the child's death:

(i) the child is an FTB child of the individual; and

(ii) the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.

(10) For the purposes of paragraphs (7)(b), (8)(a) and (b) and (9)(f), the following provisions are to be disregarded:

(a) paragraph (a) of item 1 of the table in subsection 22A(1);

(b) paragraphs (a) and (c) of item 2 of that table;

(c) item 3 of that table.

Note: Section 22A sets out exceptions to when an individual can be an FTB child of another individual. This subsection removes some of those exceptions.