A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 5 - Common provisions  

Division 1A - Newborn supplement  

35A   Eligibility for newborn supplement  

(1)  
Subject to this clause, an amount of newborn supplement is to be added, for a day, in working out an individual ' s maximum rate under clause 3 , or an individual ' s Method 2 base rate under clause 25 , if subclause (2) , (5) or (7) of this clause applies for that day in relation to the individual and an FTB child of the individual. Parent of child

(2)  
This subclause applies for a day in relation to the individual and an FTB child of the individual if:


(a) the individual, or the individual ' s partner, is a parent of the child on that day; and


(b) the child is aged less than one on that day; and


(c) if this subclause were to apply for that day, the individual ' s Part A rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and


(d) that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (c) are satisfied; and


(e) if the individual is, under a law (the registration law ) of a State or Territory, responsible (whether alone or jointly) for registering the birth of the child in accordance with the law - the Secretary is notified, or becomes aware, at any time before the end of whichever of the following periods is applicable, that the birth registration requirement is met:


(i) the first income year after the income year (the relevant income year ) in which occurs the last day on which paragraphs (a) to (d) are satisfied;

(ii) if a further period in respect of the individual ' s claim for payment of family tax benefit in respect of the child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act and that claim is for a past period falling within the relevant income year - such further period (if any) as the Secretary allows in special circumstances.

(3)  
For the purposes of paragraph (2)(e), the birth registration requirement is the requirement that:


(a) the birth of the child has been registered in accordance with the registration law; or


(b) the individual, or the individual ' s partner, has applied to have the birth of the child registered in accordance with the registration law.

(4)  
Any further period allowed by the Secretary under subparagraph (2)(e)(ii) must end no later than the end of the second income year after the relevant income year. Child entrusted to care of individual or individual ' s partner

(5)  
This subclause applies for a day in relation to the individual and an FTB child of the individual if:


(a) neither the individual, nor the individual ' s partner, is a parent of the child on that day; and


(b) on or before that day, the child became entrusted to the care of the individual or the individual ' s partner; and


(c) the child is aged less than one on that day; and


(d) if this subclause were to apply for that day, the individual ' s Part A rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and


(e) that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (d) are satisfied.

(6)  
However, subclause (5) does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if the child is not an FTB child of the individual for a continuous period of at least 13 weeks beginning on the first day that paragraphs (5)(a) to (d) are satisfied. Adoption

(7)  
This subclause applies for a day in relation to the individual and an FTB child of the individual if:


(a) on or before that day, the child became entrusted to the care of the individual or the individual ' s partner; and


(b) it is an authorised party that entrusts the child to the care of the individual or the individual ' s partner; and


(c) the authorised party does so as part of the process for the adoption of the child by the individual or the individual ' s partner; and


(d) if this subclause were to apply for that day, the individual ' s Part A rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and


(e) that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (d) are satisfied; and


(f) that day occurs before the end of the period of 12 months beginning on the day the child became entrusted to the care of the individual or the individual ' s partner.

Exceptions

(8)  
This clause does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if parental leave pay is payable to the individual for that child.

(9)  
This clause does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if:


(a) parental leave pay is payable to a person (other than the individual) for that child; and


(b) the person and the individual are members of a couple for:


(i) if the person has a PPL period, and has a continuous PPL period, for the child, and the total number of week days in that PPL period and the person ' s continuous flexible period for the child is at least 65 - at least 13 weeks; or

(ii) if the person has a PPL period, and has a continuous PPL period, for the child, and the total number of week days in that PPL period and the person ' s continuous flexible period for the child is less than 65 - a period equal to the total number of those week days; or

(iii) otherwise - the whole of the person ' s PPL period for the child.

(10)  
If:


(a) under this clause, an amount of newborn supplement is added in relation to an individual and an FTB child of the individual for a period of 13 weeks; and


(b) the individual is a member of a couple throughout that period; and


(c) throughout that period there is no determination in force under section 28 or 29 in relation to both members of the couple and that child;

then this clause does not apply in relation to the other member of that couple and that child.

(11)  
An amount of newborn supplement is not to be added under this clause for a day or days in relation to an individual and an FTB child of the individual in the circumstances prescribed in a legislative instrument under subclause (12) .

(12)  
The Minister may, by legislative instrument, prescribe circumstances for the purposes of either or both of subsection 58AA(3) and subclause (11) of this clause.

(13)  
The circumstances, in relation to an individual and an FTB child of the individual, must relate to one or more of the following:


(a) the payability of parental leave pay to another individual for that child;


(b) the addition of newborn supplement under this clause in relation to another individual and that child;


(c) the individual being a member of a couple or a former member of a couple. Definition

(14)  
In this clause:

parent
includes a relationship parent.




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