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

Schedule 2A   Replacement of baby bonus from 1 March 2014

Part 2   Stillborn baby payment

A New Tax System (Family Assistance) Act 1999

21   Division 2 of Part 3

Repeal the Division, substitute:

Division 2 - Eligibility for stillborn baby payment

Subdivision A - Eligibility of individuals for stillborn baby payment in normal circumstances

36 When an individual is eligible for stillborn baby payment in normal circumstances

(1) Subject to this section, an individual is eligible for a stillborn baby payment in respect of a child if:

(a) the child is a stillborn child; and

(b) had the child been born alive:

(i) the child would have been an FTB child of the individual at birth; and

(ii) the individual, or the individual's partner, would have been the primary carer of the child at birth; and

(c) either:

(i) the individual would have been eligible for family tax benefit in respect of the child, at any time within the period of 26 weeks starting on the day of the child's delivery, assuming the child had not been a stillborn child; or

(ii) the individual would have been so eligible on the assumption described in subparagraph (i) except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and

(d) the claim for payment of stillborn baby payment contains an estimate of the sum of:

(i) the individual's adjusted taxable income; and

(ii) if the individual is a member of a couple on the day the claim is made - the adjusted taxable income of the individual's partner;

for the period of 6 months beginning on the day of the child's delivery; and

(e) that estimate is less than or equal to $60,000 and the Secretary considers that estimate to be reasonable.

(2) Paragraphs (1)(c) and (e) do not apply if on any day during the period of 52 weeks beginning on the day of the child's delivery:

(a) either:

(i) a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the individual; or

(ii) a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 32 of this Act; and

(b) the individual's rate of family tax benefit, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1 and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of Schedule 1, consisted of or included a Part A rate greater than nil.

Estimate of adjusted taxable income

(3) For the purposes of paragraph (1)(d):

(a) a reference in Schedule 3 to an income year is taken to be a reference to the 6-month period mentioned in that paragraph; and

(b) disregard subclause 2(2) and clauses 3 and 3A of that Schedule.

Exception

(4) This section does not apply, and is taken never to have applied, in relation to the individual and the child if parental leave pay is payable to the individual, or the individual's partner, for the child.

37 Only one individual eligible for stillborn baby payment in respect of a child

If the Secretary determines that an individual who is a member of a couple is eligible for a stillborn baby payment under subsection 36(1) in respect of a child, the Secretary must not determine that the partner of the individual is eligible for a stillborn baby payment in respect of that child.

Subdivision B - Eligibility of individuals for stillborn baby payment where death occurs

38 What happens if an individual eligible for stillborn baby payment dies

If:

(a) an individual is eligible for a stillborn baby payment (the subject payment ) in respect of a child; and

(b) the individual dies; and

(c) before the individual died, the subject payment had not been paid to the individual (whether or not a claim had been made under Part 3 of the Family Assistance Administration Act); and

(d) another individual makes a claim under that Part for payment of a stillborn baby payment because of the death of the first-mentioned individual, stating that he or she wishes to become eligible for the subject payment; and

(e) the claim is made:

(i) within 52 weeks after the death; or

(ii) within a further period allowed by the Secretary in special circumstances; and

(f) the Secretary considers that the other individual ought to be eligible for the subject payment;

the other individual is eligible for the subject payment. No-one else is, or can become, eligible for or entitled to be paid that payment.