Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

Baby bonus instructions and claim 2007-08

Baby bonus instructions and claim 2007-08

Copies of these publications

The publications can be downloaded in Portable Document Format (PDF):

Attention icon

If you lodge a tax return attach your baby bonus claim to it.

If you do not have to lodge a tax return lodge your baby bonus claim on its own.

Important information

You have until 30 June 2014 to lodge late baby bonus claims.

From 1 January 2010, you can only lodge your claim in two ways:

  • complete the claim form and post it to us
  • go to a registered tax agent.

What is the baby bonus?

The baby bonus is a refundable tax offset - even if you do not pay tax, do not have any income or do not have to lodge a tax return you can still claim it. You can only claim it from us. The baby bonus is paid whether or not you currently get any other family benefits.

Who is it for?

If you had a baby or you gained legal responsibility for a child aged under five (for example, through adoption) on or after 1 July 2001 and before 1 July 2004 - whether or not you already have other children - you could receive the baby bonus. Usually, it is the mother of the child who is eligible to claim the baby bonus.

How much will you get?

How much baby bonus you get depends on your taxable income each year. If your taxable income is $25,000 or less you will be entitled to a minimum annual amount of $500. You may get less in the first year, as the baby bonus is calculated from your baby's date of birth (or the date you gained legal responsibility for your child). If your taxable income is more than $25,000 when you claim, you will only get the baby bonus if your income has reduced. You may get more than $500 if there has been a significant reduction in your taxable income.

Attention icon

Adoptive parent

If your adopted child came into your care prior to adoption, you may be entitled to claim from the date your adopted child came into your care rather than from the date you became legally responsible for the child. For more information, phone the Personal Infoline on 13 28 61.

How do you make a claim?

Your baby bonus claim and any enquiries are dealt with by us. You can make a claim in a number of ways:

  • Lodge your baby bonus claim online using e-tax - e-tax will estimate your baby bonus amount for you. Most claims are processed within 14 days.
     
  • Use these instructions and the claim form at the back - then post your claim to us (attached to your tax return if you have to lodge one). Most claims are processed within six weeks.
     
  • Go to a registered tax agent.

Lodge your claim at the end of the income year - any time after 30 June 2008.

If you need help with making your baby bonus claim you may be able to use the Tax Help service.

Attention icon

Important

All references made to 'year' are to income year - 1 July to 30 June. For example, the income year for 1 July 2007 to 30 June 2008 is 2008.

Are you the 'eligible person' for the baby bonus?

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Definitions

Eligible person: A person who has the right to claim the baby bonus - an eligible person can decide to transfer their eligibility for the baby bonus to their spouse. Usually, the eligible person is the mother.

Some important terms - such as legal responsibility and eligible child - are explained in Important terms.

What you need to do

You can only claim the baby bonus if you gained legal responsibility for your child on or after 1 July 2001 and before 1 July 2004.

To find out if you are the eligible person, you - and your spouse if you have one - need to work through the steps below.

Even if you claimed the baby bonus last year, you should still work through the steps to see if you are eligible for it this year. If you are a transferee (that is, your spouse was the eligible person and they transferred their eligibility to you), your spouse needs to work through the steps below.

The steps will also help you work out if you have an eligible child. There can only be one eligible child. This is the child you first became legally responsible for on or after 1 July 2001 and before 1 July 2004.

Step 1

Do you satisfy all of the following conditions?

  • You became legally responsible for a child on or after 1 July 2001 and before 1 July 2004 - for example, by birth or through adoption. If you adopted a child, see the note below.
     
  • You were an Australian resident at the time.
     
  • You did not have legal responsibility for the child before 1 July 2001.

No

You are not eligible for the baby bonus.

Yes

You may be eligible for the baby bonus. Go to step 2.

Attention icon

Did you adopt a child?

If you adopted the child with another person, and that other person was legally responsible for the child before 1 July 2001, you cannot claim the baby bonus for that child.

If your child turned five on 1 July 2007, you may be able to claim this year. You will only be entitled to claim for the number of days from the date you gained legal responsibility to 30 June of your base year if:

  • you were the eligible person
     
  • you did not transfer your eligibility in your base year, and
     
  • you chose the income year you gained legal responsibility as your base year.

If this applies to you, go to Should you transfer your eligibility this year?

Step 2

Was the eligible child aged under five during 2007-08 and, at that time:

No

You are not eligible for the baby bonus. Check whether your spouse is eligible.

Yes

Write in box A the number of days* during the year 2007-08 that you can answer YES to this question. Go to step 3.

A           

* If this was for the full year, write 366.

Step 3

Have you at any time been the eligible person for another child?

Attention icon

Important

If you have claimed the baby bonus for another child and that child died before their fifth birthday, answer No to this question.

No

Go to step 4

Yes

You are not eligible for the baby bonus. Check whether your spouse is eligible.

Step 4

Was there another person (including your spouse) who had legal responsibility for and care of the child during any of the days you have written in box A?

No

Go to step 6.

Yes

Read below.

          

Has that person ever been the eligible person for another child?

No

Go to step 5

Yes

Write in box B the number of days* during 2007-08 that this person had legal responsibility for and care of your child. Go to step 5.

Step 5

Are you the natural mother?

Yes

Go to step 6.

No

Write in box C the number of days* that a person listed before you in the Selection list below can satisfy steps 1 and 2 for the eligible child. Go to step 6.

C           

Selection list

The natural mother, the adoptive mother, any other woman, the natural father, the adoptive father, any other man.

Step 6

Is the number of days at box A more than the number of days at either box B or box C? If you have not completed box B or box C, your answer is Yes.

No

You are not eligible for the baby bonus. Check whether your spouse is eligible.

Yes

You are the eligible person. Read on.

How does the baby bonus work?

If you have claimed the baby bonus before and you are claiming for the same child this year, go to Should you transfer your eligibility this year? as you will already know your base year.

Base year

The amount of your baby bonus and when you can start to receive it is determined by your base year.

Danger icon

Stop

Once you have chosen a base year, you cannot change or revoke it.

There are two possible base years. Your base year will be the income year before legal responsibility for your child started, unless you choose the income year that legal responsibility started. Whatever year you choose will be your base year for all future claims for this child.

If you adopted a child, you have four possible base years. Information to help you choose your base year is available on our website or phone the Personal Infoline on 13 28 61.

If you choose the income year that legal responsibility started as your base year, you must complete the Base year election.

Your baby bonus is calculated by comparing your taxable income in your base year to your taxable income in your claim year. If your taxable income is lower in your claim year, you will get some baby bonus. If your taxable income is $25,000 or less in the year you claim the baby bonus, your minimum bonus for a full year will be $500. Your baby bonus will be reduced if you have not had legal responsibility for and care of your child for a whole year.

Attention icon

Record your base year

You need to keep a record of your base year to help you claim in future years, as you cannot change it

Attention icon

Australian resident

If you were not an Australian resident in the income year before legal responsibility for your child started, your base year must be the income year legal responsibility started. If this applies to you, go to Should you transfer your eligibility this year?

How to choose your base year

If your gross tax for both possible base years is less than or equal to $2,500:

You should keep the year before you started to have legal responsibility for the child as your base year. If you don't, you will have to wait another year before you can claim.

If your taxable income is $25,000 or less in the year you claim the baby bonus, you will be entitled to an annual amount of $500. This applies even if you are not required to lodge a tax return or pay tax. The annual amount will be reduced if you have not had legal responsibility for and care of your child for the whole year.

If your taxable income is more than $25,000 in a claim year, you will not get a baby bonus that year.

An explanation of taxable income is in Important terms.

If your gross tax for at least one possible base year is more than $2,500:

You should choose the year that you started to have legal responsibility for the child as your base year only if your taxable income (and the gross tax calculated) was higher in that year than the year before.

If you keep the year before you started to have legal responsibility for the child as your base year and you make a claim each year, you will be entitled to a part-year payment in the year the child was born and the year the child turns five, and full-year payments for the four years in between.

If you choose the year that you started to have legal responsibility for the child as your base year and you make a claim each year, you will be entitled to full-year payments up to and including the year the child turns five. For an adoptive child the payment in the last year may not be a full-year payment.

Example

    Sharon and Allan had a baby, Lily, on 23 August 2003. Sharon's taxable income for 2002-03 was $52,000 (gross tax of $12,220), and her taxable income for 2003-04, the year that Lily was born, was $26,000 (gross tax of $3,972). Therefore, Sharon uses 2002-03 as her base year as she could get more money over five years.

    Sharon's base year taxable income is $52,000.

    Sharon's taxable income for 2003 will be compared to her taxable income in each claim year (until Lily turns five). If her income reduces, or is $25,000 or less in the claim year, Sharon will get a baby bonus amount.

    2004 taxable income of $26,000

    -----------------

    Sharon's base year taxable income is $52,000

    2005 taxable income of $28,000

    -----------------

    2006 taxable income of $30,000

    -----------------

    2007 taxable income of $55,000

    ************

    2008 taxable income of $27,000

    -----------------

    -------------

    Sharon will get a baby bonus amount because her income has reduced compared to her base year income.

    *********

    Sharon will not get a baby bonus amount because there is no reduction in her income.

    Base year election

    Print out and keep this election with your tax records for six years from the date of the election.

    If this is the first time you are claiming the baby bonus or transferring your eligibility and you are choosing the year that legal responsibility for your child started as your base year, you MUST complete this election.

    I .........................................................................................
                                         Eligible person's name

    elect .......................... as my base year for the baby bonus.
             Income year

    My eligible child is ..............................................................
                                          Child's name

    and the date I gained legal responsibility for this child is

    .......... / .......... / ..........
    This is your child's date of birth or the date legal responsibility started if a court order appointed legal responsibility

    I understand that this election cannot be changed or revoked.

    ...........................................................................................
                                      Signature of eligible person

    .......... / .......... / ..........
                   Date

Should you transfer your eligibility this year?

You can transfer your eligibility for the baby bonus only to your spouse (your husband or wife - with whom you live on a genuine domestic basis, whether you are legally married or not) who then becomes the 'transferee'. They must have been your spouse for the whole claim period and they must not be eligible for the baby bonus for another child.

You would consider doing this if your spouse could get a higher baby bonus amount than you. If you did not have a spouse for the whole claim period, you cannot transfer your eligibility. Go to How to complete your baby bonus claim 2008.

Your spouse may get a higher baby bonus amount than you if their taxable income is $25,000 or less and your taxable income is more than $25,000. They might also get a higher amount if their taxable income is more than $25,000 and significantly lower than their base year taxable income.

To see who will get the higher baby bonus amount, you and your spouse should work through the calculations. You transfer only the number of days you can claim the baby bonus - you do not transfer the amount that you can claim.

Transferee's base year

If this is the first time the transferee has claimed the baby bonus for the child, their base year is 2007. If the transferee has claimed for the same child before, their base year is on the notice of assessment or advice notice they received from us.

Example

    Diane and Richard had baby Joe on 14 October 2003. Diane took paid leave around the time of Joe's birth and then returned to work. Richard then took leave without pay to stay at home to look after Joe. When compared to their respective base years Diane's income for 2008 has not been reduced while Richard's has. Based on this, they calculate that if Diane claimed the baby bonus she would not get a payment - so she decided to transfer her eligibility to Richard.

If you do not want to transfer your eligibility for the baby bonus, go to How to complete your baby bonus claim 2008. If you do want to transfer your eligibility, read on.

How to transfer your eligibility for 2008

Step 1

If this is the first baby bonus claim, the eligible person may need to complete the Base year election. This will be their base year for making a claim in the future.

If they have previously claimed the baby bonus for this child they will have already made the base year election.

Step 2

The eligible person and the transferee must complete the agreement in the next column. A baby bonus transfer agreement:

  • must be made before lodging a baby bonus claim
     
  • cannot be made for less than the claim period
     
  • is valid for only one income year and cannot be changed or revoked
     
  • must be printed out and kept by the transferee with their tax records for six years from the date of the agreement. Do not lodge it with the baby bonus claim.

    Baby bonus transfer agreement 2008

    I............................................................................................................
                                        Eligible person's name

    agree to transfer my eligibility for the baby bonus for 2008 to my spouse

    .............................................................................................................
                                        Spouse's name

    for my child............................................................................................
                                        Child's name

    The child's date of birth is.......... / .......... / ..........

    and the date I became legally
    responsible for the child is.......... / .......... / ..........

    (Provide this date only if it is different from your child's date of birth.)

    The total number of days I was eligible to claim
    the baby bonus was.............

    ....................................................................
                  Signature of eligible person

    I............................................................................................................
                                       Transferee's name

    was the spouse of the above named eligible person for the entire claim period.

    ..............................................................................................................
                   Signature of transferee

    .......... / .......... / ..........
                (Date)

How to complete your baby bonus claim 2008

In these instructions you will find a claim form. You can print it out and use the instructions below to help you complete each section. You need to lodge a copy of the form and keep a copy for your records.

Attention icon

Has the eligibility for the baby bonus been transferred to your spouse?

The claimant's details will be those of the eligible person unless they have chosen to transfer their eligibility to their spouse. If the eligibility for the baby bonus has been transferred, the claimant's details will be those of the transferee.

Claimant's details

You need to complete the Claimant's details section. What you complete depends on whether you are required to lodge a tax return or an application for refund of franking credits.

If you are required to lodge a tax return or an application for refund of franking credits, the only claimant's details you need to complete on your baby bonus claim are Your tax file number and Your name. You do not need to complete any other claimant's details. You must lodge your baby bonus claim with your tax return or application for refund of franking credits, or your claim may be returned to you. Go to Your base year and taxable income details.

If you are not required to lodge a tax return or an application for refund of franking credits, you must complete all of the claimant's details on your baby bonus claim or it may be returned to you.

Your tax file number (TFN)

If you already have a TFN, it will be on your last notice of assessment from us or your payment summary from your employer or other payer. If you do not have a TFN, you can phone the Personal Infoline on 13 28 61 or download a Tax file number application or enquiry for an individual (NAT 1432). With your application you will need to provide original, unaltered documents showing proof of your identity. You will find a list of appropriate proof of identity documents on the application.

Do you want your refund paid directly into your financial institution account?

If you are lodging this claim with your tax return or an application for refund of franking credits and you have completed the account details, do not complete them again - we will use the information you have provided on your tax return or application for refund of franking credits.

If you want your baby bonus paid directly into your account, print X in the YES box. Complete your BSB number (which must be six digits), account number and account name for an Australian account.

If you do not want your baby bonus paid directly into your account, print X in the NO box.

Your base year and taxable income details

If you have claimed the baby bonus before for your child, you can find your base year and base year taxable income on the notice of assessment or advice notice you received from us.

You need your taxable income amounts for your base year and claim year to complete this section.

Taxable income and base year are explained in Important terms.

Attention icon

Show taxable income

You must show your taxable income amounts, even if these amounts are zero, or your claim may be returned to you.

Base year

Write your base year at A on your claim. If this is the first time you are claiming the baby bonus you may need to complete the Base year election. Remember, once you have chosen your base year you cannot change it.

If you have claimed the baby bonus before, we will verify your base year.

Base year taxable income

Write your taxable income for your base year at B on your claim. If you have claimed the baby bonus for this child before, we will verify your base year taxable income.

If you lodged a tax return in your base year, you can find this amount on your notice of assessment from us for that year. If you did not lodge a tax return in your base year, you will still need to work out your taxable income and write this amount on your claim, even if it is zero.

If you had a loss in your base year, write 0.

Claim year taxable income

This claim year is 2008 (1 July 2007 to 30 June 2008). Write your taxable income for 2008 at C on your claim.

You can find this amount at Taxable income or loss on your 2008 tax return. If you are not required to lodge a 2008 tax return, you will still need to work out your taxable income and write this amount on your claim, even if it is zero.

If you had a loss this year, write 0.

Previously the eligible person for another child

If your eligible child died before 1 July 2007 and before their fifth birthday, and you have not already advised us of this, write the date that your child died at T. This will let you claim the baby bonus for another eligible child this year.

Eligible child's details

Who is the eligible child?

The eligible child is the child you have identified at step 2.

Child's name

Print your eligible child's name in the relevant boxes. Make sure that you complete both the Surname or family name and Given names.

Child's date of birth

Write the eligible child's date of birth on your claim.

Code

 
 

Bereavement

Bereavement

If your eligible child died during the year (after 30 June 2007) and before their fifth birthday, print B in the code box at the right of O on your claim. This extends your eligibility for the baby bonus to the end of the income year and, if you are the eligible person, lets you claim the baby bonus for another eligible child in a future year.

Date you became legally responsible for the child

Complete this date only if you gained legal responsibility for the child (for example, through a court order) and this date is different from your child's date of birth.

If you are an adoptive parent and your base year is either the year before, or the year that, the child came into your care you do not write the date you became legally responsible for the child. You must write the date the child came into your care at Q. If this date is earlier than 1 July 2001, write 1 July 2001.

Variations to the claim period

Did any of the following apply to the eligible person?

  • They ceased to be, or became, a resident of Australia.
     
  • They didn't have legal responsibility for and care of the child for the full year.
     
  • They have filled in a number at box B step 4 or box C step 5 of these instructions.

No

You do not need to complete Variations to the claim period. Go to Transfer details.

Yes

You need to calculate the number of days of the claim period. Read on.

Using the number of days that the eligible person wrote at steps 2, 4 and 5, do the following two calculations:

Calculation 1

Take the number of days at box B step 4 away from the number of days at box A step 2.

Write the answer here. ……….

Calculation 2

Take the number of days at box C step 5 away from the number of days at box A step 2.

Write the answer here. ……….

Number of days

Write at P on your claim the lower number of days from calculation 1 or 2.

Transfer details

Only complete this section if your spouse has transferred their eligibility for the baby bonus to you, and you and your spouse have completed the Baby bonus transfer agreement 2008. Otherwise, go to Claimant's declaration.

Your spouse's name

Print your spouse's full name on your claim. If their name has changed since last dealing with us, print their current name and previous surname. Make sure you complete both the Surname or family name and Given names.

Your spouse's date of birth

Write your spouse's date of birth on your claim.

Your spouse's base year

Write your spouse's base year at R.

Did your spouse transfer their eligibility in their base year?

Answer this question only if the child turned five in 2007-08. Print X in the appropriate box at S.

Claimant's declaration

Read, sign and date the Claimant's declaration after you have completed all the items on your baby bonus claim. You must sign the declaration for your baby bonus claim to be effective.

You have now completed your claim. See More information for how to lodge it with us.

We will work out your baby bonus for you and advise you of the amount. If you would like to work it out yourself, go to Baby bonus calculation.

Attention icon

Remember

If you are required to lodge a tax return, attach your baby bonus claim to it. If you are not required to lodge a tax return, lodge your baby bonus claim on its own.

If you are using TaxPack 2008 to complete your tax return, go back to Tax offsets from the supplementary section in TaxPack 2008 and continue completing your tax return.

Baby bonus calculation

We will work out your baby bonus for you and the amount will be shown on your notice of assessment or advice notice which we will post to you.

Direction icon

If you would like to work it out yourself, use either:

You may want to work through the calculation if:

  • you want to work out how much baby bonus you will get, or
     
  • you are considering transferring your eligibility for the baby bonus to your spouse. In this case, you will need to work through the steps for you and for your spouse. This will show you who will get the higher baby bonus amount.

Generally, if your taxable income is $25,000 or less for the year you claim (claim year), the baby bonus you will be entitled to for the full year is $500.

Step 1

Complete the following table.

Base year taxable income

 

Base year gross tax

 

2008 claim year taxable income

 

Attention icon

Note

Your base year gross tax is the tax calculated on your taxable income for your base year. If you have received a notice of assessment, your base year gross tax is the amount shown as 'Tax on taxable income'. If you were not required to lodge a tax return for your base year, write 0 for your base year gross tax.

Step 2

Is your base year taxable income more than $25,000?

No

Go to step 5.

Yes

Go to step 3.

Step 3

Is your claim year taxable income less than your base year taxable income?

No

You are not entitled to any baby bonus. Do not continue working through the steps.

Yes

Go to step 4.

Step 4

Is your claim year taxable income more than $25,000?

No

Go to calculation 1 and calculation 3 to work out your baby bonus. Your bonus will be the higher total from these two calculations. Do not continue working through the steps.

Yes

Go to calculation 1 to work out your baby bonus. Do not continue working through the steps.

Step 5

Is your claim year taxable income more than $25,000?

No

Go to step 6.

Yes

You are not entitled to any baby bonus. Do not continue working through the steps.

Step 6

Is your claim year taxable income zero or a loss?

No

Go to step 7.

Yes

Go to calculation 2 and calculation 3 to work out your baby bonus. Your baby bonus will be the higher total from these two calculations. Do not continue working through the steps.

Step 7

Is your claim year taxable income less than or the same as your base year taxable income?

No

Go to calculation 3 to work out your baby bonus. Do not continue working through the steps.

Yes

Go to step 8.

Step 8

Is your base year gross tax more than $2,500?

No

Go to calculation 3 to work out your baby bonus.

Yes

Go to calculation 1 and calculation 3 to work out your baby bonus. Your baby bonus will be the higher total from these two calculations.

Worksheet : Calculation 1

Claim year taxable income

  $

A

Base year taxable income

  $

B

Divide A by B

  

C*

Take C away from 1.00

  

D*

Base year gross tax**

  $

E

Divide E by 5

  $

F

Number of eligible days***

 

G

Divide G by 365

 

H

Multiply D by F

  $

I

Multiply I by H

  $

Calculation 1 total****

Worksheet : Calculation 2

Base year gross tax**

  $

J

Divide J by 5

  $

K

Number of eligible days***

 

L

Divide L by 365

 

M

Multiply K by M

  $

Calculation 2 total****

Worksheet : Calculation 3

Number of eligible days***

 

N

Divide N by 365

 

O

Multiply O by $500

  $

Calculation 3 total****

*

These amounts will be 1 or less than 1.

**

If your base year gross tax was more than $12,500, write $12,500.

***

Number of eligible days is the number of days you have written in box A at step 2 or, if you have written a number of days at P on your claim, it will be that number.

****

The maximum amount that can be shown here is $2,507.

Attention icon

Superannuation

If you receive an amount of baby bonus you will be entitled to make a personal superannuation contribution of this or any other amount. You may already be eligible to make personal superannuation contributions if, for example, you are employed. For full details on how to make a contribution, contact your superannuation fund or retirement savings account provider.

Important terms

Australian resident

Generally, we consider you to be an Australian resident if:

  • you have always lived in Australia or you have come to Australia and live here, or
     
  • you have been in Australia for more than half of the income year - unless your usual home is overseas and you do not intend to live in Australia.

Base year

A base year is the year which acts as a basis to compare taxable income in your claim year. This base year stays the same for all future claim years for the baby bonus for an eligible child. Once a base year is chosen, it cannot be changed or revoked.

If you have claimed the baby bonus before for your child, your base year is shown on the notice of assessment or advice notice you received from us.

For an eligible person, their base year will be the year before legal responsibility for the eligible child started, unless they choose the year that legal responsibility started.

For an eligible person who is an adoptive parent, their base year can also be the year before, or the year that, the child entered their care if this will give them more baby bonus. However, a base year cannot be earlier than the 2001 income year.

See How to choose your base year for information to help you choose your base year.

For a transferee, if this is the first year they will claim the baby bonus for the eligible child their base year is 2007.

For an eligible person who was not an Australian resident in the year immediately prior to gaining legal responsibility for the eligible child, their base year is the year they gained legal responsibility for the child.

Care

For a child to be in your care, it is not a requirement for the child to be living with you on a daily basis. For example, parents who place their child in a crèche or home-based day care would still be considered to have care of the child. This is because the parents are ultimately responsible for making decisions in relation to that child and will continue to make those decisions.

Where parents share the legal responsibility for and care of a child (for example, where a child spends alternate weeks with their separated parents), the child is considered to be in the care of both parents at all times. Where there is shared care, usually the mother will be the eligible person (see the Selection list).

A parent who has ceased to be involved in the child's daily life and has ceased to provide for the day-to-day care, welfare and development of the child would not be considered to have care of that child.

Claim period

A claim period is the period within the claim year for which you are eligible to claim the baby bonus.

Claim year

A claim year is the year in which you make a claim. You may make a claim each year until your eligible child turns five.

Eligible child

The eligible child is the child for whom you first satisfy steps 1 and 2. It is usually the first child you gave birth to or the first child you gained legal responsibility for and care of, on or after 1 July 2001 and before 1 July 2004. It is not necessarily your oldest or first-born child.

A stillborn child cannot be an eligible child.

Gross tax

Your gross tax is the amount shown as 'Tax on taxable income' on your notice of assessment. If you are unsure of how to calculate your gross tax, you can get more information:

  • on our website
     
  • in TaxPack 2008, or
     
  • by phoning the Personal Infoline on 13 28 61.

Legal responsibility

You have legal responsibility for a child if:

  • you are responsible (whether alone or with someone else) for the day-to-day care, welfare and development of the child

and

  • you are their natural mother or natural father

or

  • you have a court order giving you legal responsibility (for example through adoption).

Spouse

Your spouse is your husband or wife to whom you are legally married, or a person who lives with you on a genuine domestic basis as your husband or wife. Under Australian law your spouse cannot be the same sex as you.

Taxable income

Your taxable income can be found on your notice of assessment from us or on your tax return.

Taxable income is your assessable income - for example, salary, wages, most Centrelink payments, interest, dividends - less any allowable deductions that you have incurred in earning that income.

Centrelink payments such as maternity allowance and family tax benefit are not assessable income.

If you are unsure of how to calculate your taxable income, you can get more information:

  • on our website, or
  • by phoning the Personal Infoline on 13 28 61.

Transferee

When a person who is the eligible person for baby bonus transfers their eligibility to their spouse, their spouse is referred to as the transferee.

Address to lodge your baby bonus claim

To lodge your baby bonus claim:

  • with your tax return - attach your baby bonus claim to the back of your tax return and lodge both using the envelope provided with TaxPack 2008
  • with an application for a refund of franking credits - put the application and your baby bonus claim together in a business-sized envelope and post them to the address shown below
  • on its own - post it in a business-sized envelope to the address shown below.

    Australian Taxation Office
    GPO Box 9845
    In your capital city

Attention icon

Note

Use the address shown. Do not replace the words In your capital city with the name of your capital city. Our agreement with Australia Post means there is no need for you to include the name of your capital city, a state, a territory or a postcode.

Lodging from overseas

You can lodge your baby bonus claim online using e-tax. Most baby bonus claims are processed within 14 days. Go to www.ato.gov.au for more information. Alternatively, post your claim to the following address:

Australian Taxation Office
GPO Box 9845
Sydney  NSW  2001
Australia

More information

Internet

  • For general tax information and to download publications and rulings, visit www.ato.gov.au

Infolines

Our infolines are open Monday to Friday 8.00am to 6.00pm except where otherwise indicated. Make sure you have your Baby bonus instructions and claim 2008 handy when you phone.

  • Baby bonus enquiries 13 28 61
    Our Personal Infoline can help you with your questions about the baby bonus or whether you should lodge a tax return.
     
  • Baby bonus refunds 13 28 65
    Check the progress of your baby bonus claim. This is an automated self-help service available 24 hours a day, every day. You will need to key in your tax file number using your phone keypad.

    If you sent your baby bonus claim by ordinary post, wait seven weeks before phoning to check on the progress of your claim.

    If you lodged your baby bonus claim online using e-tax, wait three weeks before phoning.

  • Aboriginal and Torres Strait Islander Infoline 13 10 30
    Specialises in helping Indigenous clients with their personal tax matters.
     
  • Superannuation Infoline 13 10 20
    For assistance with your superannuation enquiries.

Other services

  • Translating and Interpreting Service 13 14 50
    If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service for help with your call.
     
  • Hearing or speech impairment
    If you are deaf or have a hearing or speech impairment, you can phone the Tax Office through the National Relay Service:
    • If you are a TTY or modem user, phone 13 36 77 and ask for the number you want. For 1800 free call numbers, phone 1800 555 677 and ask for the number you want.
    • If you are a voice-only (speak and listen) user, phone 1300 555 727 and ask for the number you want. For 1800 free call numbers, phone 1800 555 727 and ask for the number you want.

Tax Help

If you want to complete your own baby bonus claim but think you may need some assistance, Tax Help may be the answer.

We train and support this network of community volunteers to help you.

Tax Help is a free and confidential service for people on low income.

Many people who use Tax Help are seniors, people from non-English speaking backgrounds, people with a disability, Aboriginal people, Torres Strait Islander people and students.

Volunteers can explain your obligations and help you prepare your baby bonus claim accurately.

There are Tax Help centres throughout Australia. If you want to visit one of the trained volunteers, you need to make an appointment first. Bring the Baby bonus instructions and claim 2008 and all relevant papers with you when you visit.

For more information or to find out where your nearest Tax Help centre is, phone the Personal Infoline on 13 28 61.

Last Modified: Thursday, 4 February 2010


Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products)