A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 5 - Common provisions  

Division 1A - Newborn supplement  

35B   Annualised rate of newborn supplement   General rule

(1)  
Subject to this clause, the amount of newborn supplement for an individual in respect of an FTB child is as follows:


(a) if subclause 35A(2) applies and the child is the first child born alive to the woman who gave birth to the child - the amount worked out using the formula:


$1,501.50 x 365
91


(b) if subclause (5) applies and the child is the first child that becomes entrusted to the care of the individual, or the individual ' s partner, in the circumstances mentioned in paragraphs 35A(5)(b) and (c) - the amount worked out using the formula:


$1,501.50 × 365
91


(c) if subclause 35A(7) applies and the child is the first child that becomes entrusted to the care of the individual, or the individual ' s partner, in the circumstances mentioned in paragraphs 35A(7)(a) to (c) - the amount worked out using the formula:


$1,501.50 × 365
91


(d) otherwise - the amount worked out using the formula:


$500.50 x 365
91

Note:

The amount of the newborn supplement added under this Division forms part of the calculation of an individual ' s annual rate of family tax benefit, which is then converted to a daily rate of family tax benefit: see subsection 58(3) . That daily rate, to the extent it relates to the newborn supplement, is paid for a maximum of 13 weeks: see clause 35A .

Multiple children cases

(2)  


If 2 or more children are born during the same multiple birth (including any stillborn child) and subclause 35A(2) applies in relation to an individual and one or more of those children (each of whom is a qualifying child ), the amount of newborn supplement for the individual in respect of each qualifying child is the amount worked out using the formula:


$1,501.50 x 365
91

(3)  
If subclause 35A(5) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual ' s partner, as part of the same entrustment to care process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula:


$1,501.50 x 365
91

(4)  
If subclause 35A(7) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual ' s partner, as part of the same adoption process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula:


$1,501.50 x 365
91




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