A New Tax System (Family Assistance) (Administration) Act 1999

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)

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Division 3 - Stillborn baby payment

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History

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:

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 .

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.

SECTION 47A Variation of determination where certain statements under section 38A made

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47A(1)
If:

(a) a TFN claim person has made a statement of the kind set out in subsection 38A(4) ; and

(b) a determination is in force under which the claimant is entitled to be paid a stillborn baby payment allowance in normal circumstances; and

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(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;

the consequence in subsection (3) applies.

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47A(2)
If:

(a) a TFN claim person has made a statement of the kind set out in subsection 38A(5) ; and

(b) a determination is in force under which the claimant is entitled to be paid a stillborn baby payment in normal circumstances; and

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(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;

the consequence in subsection (3) applies.

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47A(3)

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For the purposes of subsection (1) or (2), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid a stillborn baby payment.

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47A(4)
If:

(a) under subsection (3), the Secretary varies the determination; and

(b) the Secretary finds out the tax file number of the TFN claim person at any time after the variation took place;

the Secretary must vary the determination to undo the effect mentioned in subsection (3).

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