Child Support Legislation Amendment (Reform of the Child Support Scheme - New Formula and Other Measures) Act 2006 (146 of 2006)

Schedule 8   Amendments relating to family tax benefit (commencing on 1 July 2008)

Part 1   Regular care children

Division 1   Amendments

A New Tax System (Family Assistance) Act 1999

43   Subsection 39(4)

Repeal the subsection, substitute:

Child dies within 2 years of birth

(4) Third, an individual is eligible for maternity immunisation allowance in respect of a child who is born alive but dies within 2 years if, on the day of the child's death:

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

(b) the individual either:

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

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