A New Tax System (Family Assistance) (Administration) Act 1999
Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:
PART 3 - PAYMENT OF FAMILY ASSISTANCE
Div 3 heading substituted by No 70 of 2013, s 3 and Sch 2A item 31, effective 1 March 2014. The heading formerly read:
Division 3 - Baby bonus
No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provisions:
continue to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.
Administration Act
Assistance Act
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;
(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:
means the
A New Tax System (Family Assistance) (Administration) Act 1999
.
means the
A New Tax System (Family Assistance) Act 1999
.
No 59 of 2004, s 3 and Sch 2 item 25, contains the following saving provision:
25 Saving provision for maternity allowance claims etc.
(1)
Despite the amendments of Division 3 of Part 3 of the
A New Tax System (Family Assistance) (Administration) Act 1999
, that Division applies in relation to the following as if the amendments had not been made:
(a)
claims for maternity allowance;
(b)
determination of claims for maternity allowance;
(c)
payments of maternity allowance.
(2)
It does not matter whether the claims were or are made before, on or after commencement.
If a claim is effective, the Secretary must determine the claim in accordance with this section and sections 42 to 44 . If the claim is not effective, it is taken not to have been made.
Information to be taken into account
41(2)
The Secretary is to make the determination: (a) having regard only to the information in the claim (and any accompanying documents or information required by the Secretary); or (b) having regard to the things in paragraph (a) and also to any other information or documents (whether or not provided by the claimant).
Deferral of " normal circumstances " stillborn baby payment determination pending resolution of parental leave pay
41(3)
If: (a) the claim is one for payment of a stillborn baby payment in normal circumstances; and (b) the claimant, or the claimant ' s partner, has made a claim in accordance with Part 2-4 of the Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for a stillborn baby payment relates;
the Secretary must not determine the claim for a stillborn baby payment until one of the following occurs:
(c) if the Secretary determines under that Act that parental leave pay for the child is payable to the person who made the claim for parental leave pay:
(i) (Repealed by No 4 of 2023)
(ii) the instalment period (within the meaning of that Act) for the instalment of parental leave pay that relates to the first of those days has ended; or
(d) the claimant, or the claimant ' s partner, is given a notice under section 24 of that Act in relation to the claim for parental leave pay that states that parental leave pay is not payable and no determination of the kind mentioned in paragraph 13(6)(b) or 14(4)(b) of that Act has been made; (e) the claim for parental leave pay is withdrawn under section 61 of that Act.
(iii) the Secretary revokes the determination under section 25 of that Act;
S 41(3) amended by No 4 of 2023, s 3 and Sch 2 items 10 - 12, by repealing para (c)(i), omitting " if the person does not have a PPL period for the child but parental leave pay is payable to the person for one or more flexible PPL days for the child specified in the claim - " before " the instalment period " from para (c)(ii) and substituting para (d), effective 26 March 2023. Para (c)(i) and (d) formerly read:
(i) if the person has a PPL period for the child - the person ' s PPL period starts; or
(d) the claimant, or the claimant ' s partner, is given a notice under section 24 of that Act in relation to the claim for parental leave pay that states that:
(i) if the claim is a claim for parental leave pay in relation to the maximum PPL period for the child - parental leave pay is not payable and no determination of the kind mentioned in paragraph 13(4)(b), 14(4)(b), 14(7)(b), 15(2)(b), 15(6)(b) or 16(5)(b) of that Act has been made; or
(ii) if the claim is a claim for parental leave pay for a flexible PPL day for the child - parental leave pay is not payable and no determination of the kind mentioned in paragraph 17A(4)(b) or 17B(5)(b) of that Act has been made;
S 41(3) amended by No 53 of 2020, s 3 and Sch 1 item 8, by substituting para (c) and (d), effective 1 July 2020. Para (c) and (d) formerly read:
(c) if the Secretary determines under that Act that parental leave pay for the child is payable:
(i) the PPL period applying to the individual who made the claim for parental leave pay starts; or
(ii) the Secretary revokes the determination under section 25 of that Act;
(d) the Secretary determines under that Act that parental leave pay for the child is not payable;
S 41 substituted by No 70 of 2013, s 3 and Sch 2A item 36, effective 1 March 2014. For application and transitional provisions, see note under Pt
3
Div
3
heading. S 41 formerly read:
the Secretary must not determine the claim for baby bonus until the earlier of the following: S 41(3), (4) and (4A) substituted for s 41(3) and (4) by No 105 of 2010, s 3 and Sch 1 item 27, effective 1 October 2010. S 41(3) formerly read:
the Secretary must not determine the claim until after the time mentioned in subsection (4). For transitional provisions, see note under s
3(1)
, definition of
"
early claim day
"
. S 41(3) amended by No 63 of 2008, s 3 and Sch 2 item 20, by substituting
"
26
"
for
"
13
"
in para (d) and (e), effective 1 January 2009. the Secretary must not determine the claim for baby bonus until one of the following occurs: S 41(3), (4) and (4A) substituted for s 41(3) and (4) by No 105 of 2010, s 3 and Sch 1 item 27, effective 1 October 2010. S 41(4) formerly read:
For transitional provisions, see note under s
3(1)
, definition of
"
early claim day
"
. S 41(4) amended by No 63 of 2008, s 3 and Sch 2 item 21, by substituting
"
26
"
for
"
13
"
in para (a) and (b), effective 1 January 2009. S 41(4A) repealed by No 49 of 2012, s 3 and Sch 1 item 27, effective 1 July 2012. For transitional and application provisions see note under s
107(3C)
. S 41(4A) formerly read:
the Secretary must not determine the claim for maternity immunisation allowance until the earlier of the following: S 41(3), (4) and (4A) substituted for s 41(3) and (4) by No 105 of 2010, s 3 and Sch 1 item 27, effective 1 October 2010. For transitional provisions, see note under s
3(1)
, definition of
"
early claim day
"
. S 41(5) repealed by No 49 of 2012, s 3 and Sch 1 item 27, effective 1 July 2012. For transitional and application provisions see note under s
107(3C)
. S 41(5) formerly read:
the Secretary must not determine the claim until after the time mentioned in subsection (6). the Secretary must not determine the claim until after the time mentioned in subsection (6). S 41(5), (6) and (7) substituted for s 41(5) and (6) by No 143 of 2008, s 3 and Sch 1 item 11, applicable in relation to:
S 41(6) repealed by No 49 of 2012, s 3 and Sch 1 item 27, effective 1 July 2012. For transitional and application provisions see note under s
107(3C)
. S 41(6) formerly read:
S 41(5), (6) and (7) substituted for s 41(5) and (6) by No 143 of 2008, s 3 and Sch 1 item 11, applicable in relation to:
S 41(7) repealed by No 49 of 2012, s 3 and Sch 1 item 27, effective 1 July 2012. For transitional and application provisions see note under s
107(3C)
. S 41(7) formerly read:
Section
22A
of the Family Assistance Act sets out exceptions to when an individual can be an FTB child of another individual. This subsection removes some of those exceptions. S 41(7) amended by No 105 of 2010, s 3 and Sch 1 item 28, by inserting
"
paragraphs (4A)(b), (c) and (d) and
"
before
"
subparagraphs
"
, effective 1 October 2010. For transitional provisions, see note under s
3(1)
, definition of
"
early claim day
"
. S 41(5), (6) and (7) substituted for s 41(5) and (6) by No 143 of 2008, s 3 and Sch 1 item 11, applicable in relation to:
SECTION 41 Secretary must determine claim
41(1)
If a claim is effective, the Secretary must determine the claim in accordance with this section and sections
42
to
44
. If the claim is not effective, it is taken not to have been made.
Information to be taken into account
41(2)
The Secretary is to make the determination:
(a)
having regard only to the information in the claim (and any accompanying documents or information required by the Secretary); or
(b)
having regard to the things in paragraph (a) and also to any other information or documents (whether or not provided by the claimant).
Deferral of
"
normal circumstances
"
baby bonus determination pending birth etc. of child
41(3)
If:
(a)
the claim is one for payment of baby bonus in normal circumstances, based on eligibility for baby bonus under subsection
36(2)
,
(3)
or
(5)
of the Family Assistance Act; and
(b)
at the time the determination would otherwise be made, the child to whom the claim relates is not an FTB child of the claimant; and
(c)
the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for baby bonus in respect of the child if the child were to become an FTB child of the claimant;
(d)
the time when the child becomes an FTB child of the claimant, or is stillborn;
(e)
28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.
Deferral of
"
normal circumstances
"
baby bonus determination because of ineligibility
41(3)
If:
(a)
the claim is one for payment of baby bonus in normal circumstances; and
(b)
at the time the determination would otherwise be made, the claimant is not eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act; and
(c)
the reason the claimant is not eligible is not that there was no child born to whom the claim could relate; and
(d)
the time the determination would otherwise be made is not more than 26 weeks after:
(i)
if the circumstances covered by the claim involve eligibility under any of subsections 36(2) to (4) of the Family Assistance Act
-
the birth of the child mentioned in that subsection; or
(ii)
if the circumstances covered by the claim involve eligibility under subsection 36(5) of that Act
-
the time the child mentioned in that subsection is entrusted to the care of the claimant; and
(e)
the Secretary is satisfied, at the time the determination would otherwise be made, that the claimant is likely to become eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act by the end of the 26 weeks mentioned in paragraph (d);
Deferral of
"
normal circumstances
"
baby bonus determination pending resolution of parental leave pay
41(4)
If:
(a)
the claim is one for payment of baby bonus in normal circumstances; and
(b)
the claimant, or the claimant
'
s partner, has made a claim in accordance with Part 2-4 of the
Paid Parental Leave Act 2010
for parental leave pay for the child to whom the claim for baby bonus relates;
(c)
if the Secretary determines under that Act that parental leave pay for the child is payable:
(i)
the PPL period applying to the individual who made the claim for parental leave pay starts; or
(ii)
the Secretary revokes the determination under section 25 of that Act;
(d)
the Secretary determines under that Act that parental leave pay for the child is not payable;
(e)
the claim for parental leave pay is withdrawn under section 61 of that Act.
41(4)
The time for the purposes of subsection (3) is:
(a)
if the claimant becomes eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act in respect of the child to whom the claim relates before the end of the 26 weeks mentioned in paragraph (3)(d)
-
the time when the claimant becomes so eligible; or
(b)
in any other case
-
the end of the 26 weeks mentioned in paragraph (3)(d).
41(4A)
(Repealed by No 49 of 2012)
Deferral of
"
normal circumstances
"
maternity immunisation allowance determination pending birth etc. of child
41(4A)
If:
(a)
the claim is one for payment of maternity immunisation allowance in normal circumstances, based on eligibility for the allowance under subsection
39(2)
,
(2A)
or
(5)
of the Family Assistance Act, or subsection
39(6)
of that Act (where subsection
39(7)
of that Act applies), in respect of a child; and
(b)
at the time the determination would otherwise be made, the child is not an FTB child of the claimant; and
(c)
the Secretary is satisfied that, at the time the determination would otherwise be made, if the child were to become an FTB child of the claimant, the claimant:
(i)
would be likely to be eligible for family tax benefit in respect of the child; or
(ii)
would be likely to be so eligible except that the claimant
'
s rate of family tax benefit, worked out under Division 1 of Part 4 of the Family Assistance Act, would be nil;
(d)
the time when the child becomes an FTB child of the claimant, or is stillborn;
(e)
28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.
41(5)
(Repealed by No 49 of 2012)
Deferral of
"
normal circumstances
"
maternity immunisation allowance determination because of ineligibility
41(5)
If:
(a)
the claim is one for payment of maternity immunisation allowance in normal circumstances, based on eligibility for the allowance under subsection
39(2)
,
(2A)
or
(5)
of the Family Assistance Act, or subsection
39(6)
of that Act (where subsection
39(7)
of that Act applies), in respect of a child; and
(b)
at the time the determination would otherwise be made on the claim:
(i)
the claimant is not eligible for maternity immunisation allowance under subsection
39(2)
,
(2A)
,
(5)
or
(6)
of that Act in respect of the child; and
(ii)
the child is an FTB child of the claimant; and
(iii)
the claimant is eligible for family tax benefit in respect of the child or would be so eligible except that the claimant
'
s rate of family tax benefit, worked out under Division
1
of Part
4
of the Family Assistance Act, is nil;
Deferral of
"
normal circumstances
"
maternity immunisation allowance determination because of ineligibility
41(5)
If:
(a)
the claim (the
immunisation allowance claim
) is one for payment of maternity immunisation allowance in normal circumstances; and
(b)
the immunisation allowance claim is accompanied by a claim for payment of baby bonus in normal circumstances in respect of the child (the
subject child
) to whom the immunisation allowance claim relates; and
(c)
at the time the determination would otherwise be made on the immunisation allowance claim:
(i)
the claimant is not eligible for maternity immunisation allowance in accordance with Subdivision
A
of Division
3
of Part
3
of the Family Assistance Act in respect of the subject child; and
(ii)
the claimant is eligible for baby bonus in accordance with Subdivision A of Division
2
of Part
3
of the Family Assistance Act in respect of the subject child; and
(iii)
the claimant is eligible for family tax benefit in respect of the subject child and the claimant
'
s Part A rate is greater than nil;
41(6)
(Repealed by No 49 of 2012)
41(6)
The time for the purposes of subsection (5) is:
(a)
if the claim is based on eligibility for the allowance under subsection
39(2)
of the Family Assistance Act:
(i)
if the claimant becomes eligible for maternity immunisation allowance under subsection
39(2)
of that Act in respect of the child before the end of 2 years after the child was born
-
the time when the claimant becomes so eligible; or
(ii)
in any other case
-
2 years after the child was born; or
(b)
if the claim was based on eligibility for the allowance under subsection
39(2A)
of the Family Assistance Act:
(i)
if the claimant becomes eligible for maternity immunisation allowance under subsection
39(2A)
of that Act in respect of the child before the end of 5 years after the child was born
-
the time when the claimant becomes so eligible; or
(ii)
in any other case
-
5 years after the child was born; or
(c)
if the claim is based on eligibility for the allowance under subsection
39(5)
of the Family Assistance Act:
(i)
if the claimant becomes eligible for maternity immunisation allowance under subsection
39(5)
of that Act in respect of the child before the end of 4 years after the child was born
-
the time when the claimant becomes so eligible; or
(ii)
in any other case
-
4 years after the child was born; or
(d)
if the claim is based on eligibility for the allowance under subsection
39(6)
of the Family Assistance Act (where subsection
39(7)
of that Act applies):
(i)
if the claimant becomes eligible for maternity immunisation allowance under subsection
39(6)
of that Act (where subsection
39(7)
of that Act applies) in respect of the child before the end of 2 years beginning on the day of the arrival mentioned in paragraph
39(6)(d)
of that Act
-
the time when the claimant becomes so eligible; or
(ii)
in any other case
-
2 years beginning on the day of the arrival mentioned in paragraph
39(6)(d)
of that Act.
41(6)
The time for the purposes of subsection (5) is:
(a)
if the claimant becomes eligible for maternity immunisation allowance in accordance with Subdivision A of Division
3
of Part
3
of the Family Assistance Act in respect of the subject child before the end of 2 years after the subject child was born
-
the time when the claimant becomes so eligible; or
(b)
in any other case
-
2 years after the subject child was born.
41(7)
(Repealed by No 49 of 2012)
Effect of section 22A of the Family Assistance Act
41(7)
If the claim is one for payment of maternity immunisation allowance in normal circumstances, based on eligibility for the allowance under subsection
39(6)
of the Family Assistance Act (where subsection
39(7)
of that Act applies), then, for the purposes of paragraphs (4A)(b), (c) and (d) and subparagraphs (5)(b)(ii) and (iii) of this section, the following provisions are to be disregarded:
(a)
paragraph (a) of item 1 of the table in subsection
22A(1)
of the Family Assistance Act;
(b)
paragraphs (a) and (c) of item 2 of that table;
(c)
item 3 of that table.
Note:
S 41 amended by No 82 of 2007, s 3 and Sch 6 item 29, by substituting " baby bonus " for " maternity payment " (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
the claim is taken to be a claim for payment of baby bonus.
S 41 amended by No 59 of 2004, s 3 and Sch 2 item 16, by substituting " maternity payment " for " maternity allowance " (wherever occurring), effective 1 July 2004. For saving provision, see note under Div 3 heading.
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