A New Tax System (Family Assistance) (Administration) Act 1999
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View history notePt 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.
The Secretary must give notice of the determination to the claimant, stating:
(a) whether the claimant is entitled to be paid a stillborn baby payment under the determination; and
(b) if the claimant is entitled - the amount of the stillborn baby payment and how it is to be paid; and
(c) that the claimant may apply for review of the determination in the manner set out in Part 5 .
46(2)
The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.
S 46 substituted by No 70 of 2013, s 3 and Sch 2A item 37, effective 1 March 2014. For application and transitional provisions, see note under Pt
3
Div
3
heading. S 46 formerly read:
S 46(1) amended by No 49 of 2012, s 3 and Sch 1 item 35, by omitting
"
or maternity immunisation allowance
"
after
"
baby bonus
"
in para (a) and (b), effective 1 July 2012. For transitional and application provisions see note under s
107(3C)
. S 46(1) amended by No 82 of 2007, s 3 and Sch 6 item 31, by substituting
"
baby bonus
"
for
"
maternity payment
"
in paras (a) and (b), 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 46(1) amended by No 59 of 2004, s 3 and Sch 2 items 21 and 22, by substituting
"
maternity payment
"
for
"
maternity allowance
"
in para (a) and substituting
"
maternity payment or maternity immunisation allowance
"
for
"
allowance
"
in para (b), effective 1 July 2004. For saving provision, see note under Div 3 heading. S 46(2) amended by No 45 of 2000, s 3 Sch 2 item 49, by substituting
"
by reason only that
"
for
"
to any extent if
"
, effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 46 Notice of determination
46(1)
The Secretary must give notice of the determination to the claimant, stating:
(a)
whether the claimant is entitled to be paid baby bonus under the determination; and
(b)
if the claimant is entitled
-
the amount of the baby bonus and how it is to be paid; and
(c)
that the claimant may apply for review of the determination in the manner set out in Part
5
.
46(2)
The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.
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