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

    Attention

    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 at the end of this document in Important terms.

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    What you need to do

    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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    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.

    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.

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    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.

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    If your child turned five on 1 July 2005, 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
    • 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 2005-06 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 2004-05 that you can answer Yes to this question. Go to step 3.

    * If this was for the full year, write 365.

    Step 3

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

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    Important

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

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    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 2005-06 that this person had legal responsibility for and care of your child. Go to step 5.

    Step 5

    Are you the birth 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.

    Selection list

    The birth 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.

    Last modified: 07 Jan 2009QC 27791