• How to complete your baby bonus claim 2005

    Attention

    Warning:

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

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    Attention

    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.

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    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 the Tax Office or your payment summary from your employer or other payer. If you do not have a TFN, phone us on 13 28 61 to get a Tax file number application or enquiry for an individual (NAT 1432-7.2005). 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. If you provided your account details last year and they have not changed, do not write them again. If not, 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 for this child before, you can find your base year and base year taxable income on the notice you received last year from the Tax Office.

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

    Taxable income and base year are explained under Important terms.

    Attention

    Show taxable income

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

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    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, the Tax Office 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, the Tax Office 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 the Tax Office 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 2005 (1 July 2004 to 30 June 2005). Write your taxable income for 2005 at C on your claim.

    You can find this amount at Taxable income or loss on page 3 of your 2005 tax return. If you are not required to lodge a 2005 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 2004 and before their fifth birthday, and you have not already advised the Tax Office of this, write the date that your child died at T. This will let you claim for your other child.

    Eligible child's details

    Who is the eligible child?

    The eligible child is the child you have identified at step 2 in the section Are you the eligible person for the baby bonus.

    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

    If your child died during the year but 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

    Only complete this date 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 case 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 all the time.
    • They have filled in a number of days at box B step 4 or box C step 5 on page 1 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 in the section Are you the eligible person for the baby bonus, do the following two calculations.

    Calculation 1

    Take the number of days at box Bstep 4 away from the number of days at box Astep 2.

    Write the answer here. ……….

    Calculation 2

    Take the number of days at box Cstep 5 away from the number of days at box Astep 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 transfer agreement in these instructions. 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 the Tax Office, 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?

    Only answer this question if the child turned five in 2004-05. 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 Lodgment address for how to lodge it with the Tax Office.

    The Tax Office 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

    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 TaxPack2005 to complete your tax return, go back to Tax offsets from the supplementary section in TaxPack2005 and continue completing your tax return.

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    Last modified: 17 Dec 2009QC 27590