Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)

Schedule 2A   Replacement of baby bonus from 1 March 2014

Part 1   Newborn supplement for Part A rate of family tax benefit

A New Tax System (Family Assistance) (Administration) Act 1999

14   After section 24

Insert:

24A Other payments of family tax benefit

(1) If an individual is entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act, the Secretary must pay the amount to the individual in a single lump sum, at such time and in such manner as the Secretary considers appropriate.

(2) This section is subject to Subdivision CA of this Division, Part 4, Division 3 of Part 8B and sections 225 and 226.