Family Assistance and Other Legislation Amendment Act 2012 (49 of 2012)

Schedule 1   Immunisation requirements

Part 1   New rules

A New Tax System (Family Assistance) Act 1999

2   After section 61A

Insert:

61B FTB Part A supplement to be disregarded unless immunisation requirements satisfied

Parents of FTB children

(1) The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an applicable day ) in an income year if:

(a) the FTB child turned 1, 2 or 5 in the income year; and

(b) on the applicable day, the child is an FTB child of the individual; and

(c) the individual, or the individual's partner, is a parent of the child on the last day of the income year.

Other FTB recipients

(2) The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an applicable day ) in an income year if:

(a) the FTB child turned 1, 2 or 5 in the income year; and

(b) on the applicable day, the child is an FTB child of the individual; and

(c) the child is an FTB child of the individual on at least 182 days in the income year, including the last day of the income year; and

(d) neither the individual, nor the individual's partner, is a parent of the child on the last day of the income year.

Exception - immunisation requirements

(3) However, the Secretary must not disregard clause 38A of Schedule 1 as mentioned in subsection (1) or (2) if:

(a) at any time before the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires), the Secretary becomes aware of information suggesting that the child meets the immunisation requirements set out in section 6; and

(b) at any time, the Secretary is satisfied that the child met the immunisation requirements set out in section 6 before the end of that second income year.

Death of the FTB child or eligible individual

(4) Subsections (1), (2) and (3) do not apply if either of the following individuals die before the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires):

(a) the FTB child;

(b) the individual mentioned in subsection (1) or (2).

Relationship with section 32A of the Family Assistance Administration Act

(5) This section does not limit section 32A of the Family Assistance Administration Act (about disregarding the FTB Part A supplement until the reconciliation conditions are satisfied).

Definition of parent

(6) In this section:

parent includes an adoptive parent and a relationship parent.