A New Tax System (Family Assistance) Act 1999

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 2 - Eligibility for stillborn baby payment  

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

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

36(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.

36(2)    


Paragraphs (1)(c) and (e) do not apply if in relation to 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 the individual ' s partner; or

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


(b) the individual ' s or the individual ' s partner ' 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

36(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

36(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.


 

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