Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Further 2008 Budget and Other Measures) Act 2008 (143 of 2008)

Schedule 1   Maternity immunisation allowance

A New Tax System (Family Assistance) Act 1999

2   After subsection 39(2)

Insert:

(2A) Second, an individual is eligible for maternity immunisation allowance in respect of a child who is alive at the end of 4 years after the date of the child's birth if:

(a) the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on any day before the child turns 5; and

(b) the child is an FTB child of the individual; and

(c) on the later of the following days:

(i) the day the child turned 4;

(ii) the earliest day to which paragraph (a) applies;

the individual either:

(iii) is eligible for family tax benefit in respect of the FTB child; or

(iv) would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.