A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator

Note: See subsection 58(1) .

Part 5 - Common provisions

Division 1A - Newborn supplement

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View history note

History

Sch 1 Pt 5 Div 1A inserted by No 70 of 2013, s 3 and Sch 2A item 6, effective 1 March 2014. No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provisions:

67 Application and transitional provisions - Parts 1 and 2
(1)
Despite the amendments made by this Schedule, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, to the extent to which they relate to baby bonus, continue to apply on and after that commencement in relation to an individual if the following circumstances exist:

(a) for subsection 36(2) of the Assistance Act - the child was born before 1 March 2014;

(b) for subsection 36(3) of the Assistance Act - the child was born before 1 March 2014;

(c) for subsection 36(4) of the Assistance Act - the child was born as a stillborn child before 1 March 2014;

(d) for subsection 36(5) of the Assistance Act - the child was entrusted to care before 1 March 2014.

(2)
Subclause 35A(2) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.

(3)
Subclause 35A(5) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.

(4)
Subclause 35A(7) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is entrusted to care on or after 1 March 2014.

(5)
To avoid doubt, for the purposes of paragraph 35B(1)(a) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child born alive to a woman, take into account children born alive to the woman before, on or after 1 March 2014.

(6)
To avoid doubt, for the purposes of paragraph 35B(1)(b) or (c) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child entrusted to the care of an individual, or the partner of an individual, take into account children entrusted to the care of the individual, or the partner of the individual, before, on or after 1 March 2014.

(7)
Paragraph 36(1)(a) of the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born as a stillborn child on or after 1 March 2014.

(8)
To avoid doubt, for the purposes of paragraph 66(1)(a) of the Assistance Act, as inserted by this Schedule, in working out whether a child is the first stillborn child of a woman, take into account children born as stillborn children of the woman before, on or after 1 March 2014.

(9)
Despite the amendments made by this Schedule, section 52-150 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.

(10)
Despite the amendments made by this Schedule:

(a) paragraph (e) of the definition of category I welfare payment in section 123TC of the Social Security (Administration) Act 1999 (as in force immediately before the commencement of this item); and

(b) paragraph (p) of the definition of category Q welfare payment in that section as so in force; and

(c) paragraph (c) of the definition of category S welfare payment in that section as so in force; and

(d) sections 123XJA and 123XJC of that Act as so in force;
continue to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.

(11)
Despite the amendments made by this Schedule, paragraph 31(2)(f) of the Paid Parental Leave Act 2010 (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to working out eligibility for parental leave pay for a child before, on or after that commencement.

(12)
In this item:
Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .

Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .

35B Annualised rate of newborn supplement
General rule

(1)
Subject to this clause, the amount of newborn supplement for an individual in respect of an FTB child is as follows:

(a) if subclause 35A(2) applies and the child is the first child born alive to the woman who gave birth to the child - the amount worked out using the formula:

$1,501.50

365
91

[ CCH Note: No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provision:

(5)
To avoid doubt, for the purposes of paragraph 35B(1)(a) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child born alive to a woman, take into account children born alive to the woman before, on or after 1 March 2014.

]

(b) if subclause (5) applies and the child is the first child that becomes entrusted to the care of the individual, or the individual ' s partner, in the circumstances mentioned in paragraphs 35A(5)(b) and (c) - the amount worked out using the formula:

$1,501.50

365
91

View history reference

(c) if subclause 35A(7) applies and the child is the first child that becomes entrusted to the care of the individual, or the individual ' s partner, in the circumstances mentioned in paragraphs 35A(7)(a) to (c) - the amount worked out using the formula:

$1,501.50

365
91

[ CCH Note: No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provision:

(6)
To avoid doubt, for the purposes of paragraph 35B(1)(b) or (c) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child entrusted to the care of an individual, or the partner of an individual, take into account children entrusted to the care of the individual, or the partner of the individual, before, on or after 1 March 2014.

]

(d) otherwise - the amount worked out using the formula:

$500.50

365
91

Note:

The amount of the newborn supplement added under this Division forms part of the calculation of an individual ' s annual rate of family tax benefit, which is then converted to a daily rate of family tax benefit: see subsection 58(3) . That daily rate, to the extent it relates to the newborn supplement, is paid for a maximum of 13 weeks: see clause 35A .

View history note

Multiple children cases

(2)

View history reference

If 2 or more children are born during the same multiple birth (including any stillborn child) and subclause 35A(2) applies in relation to an individual and one or more of those children (each of whom is a qualifying child ), the amount of newborn supplement for the individual in respect of each qualifying child is the amount worked out using the formula:

$1,501.50

365
91

View history note

(3)
If subclause 35A(5) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual ' s partner, as part of the same entrustment to care process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula:

$1,501.50

365
91

(4)
If subclause 35A(7) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual ' s partner, as part of the same adoption process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula:

$1,501.50

365
91

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