Paid Parental Leave (Consequential Amendments) Act 2010 (105 of 2010)

Schedule 1   Amendments

A New Tax System (Family Assistance) Act 1999

14   After section 36

Insert:

36A Effect of favourable review of payability determinations etc. for parental leave pay

(1) If:

(a) an individual would, but for this section, be eligible for baby bonus in respect of a child; and

(b) either:

(i) a payability determination (within the meaning of the Paid Parental Leave Act 2010) was made to the effect that parental leave pay is not payable for the child; or

(ii) a decision made under that Act, on review of another decision under that Act, has the effect that parental leave pay is not payable for the child; and

(c) a decision (the favourable review decision ) made under that Act on review of:

(i) the payability determination; or

(ii) the decision on review referred to in subparagraph (b)(ii);

has the effect that parental leave pay is payable for the child;

the individual is not, and is taken never to have been, eligible for baby bonus in respect of the child.

(2) Despite subsection (1), if:

(a) the favourable review decision is made before the PPL period relating to the parental leave pay starts; and

(b) before that PPL period starts, a decision made under that Act, on review of the favourable review decision, has the effect that parental leave pay is not payable for the child;

this section does not affect, and is taken never to have affected, the individual's eligibility for baby bonus in respect of the child.

(3) Despite subsection (1), if:

(a) the favourable review decision is made before the PPL period relating to the parental leave pay starts; and

(b) before that PPL period starts, the payability determination (as in force following the favourable review decision) is revoked under section 25 of that Act;

this section does not affect the individual's eligibility, after the determination is revoked, for baby bonus in respect of the child.

Note: If this subsection applies, subsection 39(1A) of the Family Assistance Administration Act allows for an additional claim for payment of baby bonus in respect of the child.