Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Further 2008 Budget and Other Measures) Act 2008 (143 of 2008)

Schedule 1   Maternity immunisation allowance

A New Tax System (Family Assistance) Act 1999

8   At the end of section 67

Add:

Half-amount

(2) Subject to this section, the amount of maternity immunisation allowance in respect of a child is half of the amount under subsection (1) if:

(a) the Secretary determines that an individual is entitled to be paid the allowance for the child based on eligibility for the allowance under subsection 39(2), (2A) or (5) or section 40 (so far as it relates to that subsection); or

(b) both of the following apply:

(i) the Secretary determines that an individual is entitled to be paid the allowance for the child based on eligibility for the allowance under subsection 39(4) or section 40 (so far as it relates to that subsection);

(ii) before that determination, the Secretary had determined that an amount of the allowance under this subsection was to be paid in respect of the child based on eligibility for the allowance under subsection 39(2) or (5) or section 40 (so far as it relates to subsection 39(2) or (5)).

Exception

(3) Subsection (2) does not apply if:

(a) the Secretary determines that an individual is entitled to be paid maternity immunisation allowance for a child based on eligibility for the allowance under subsection 39(2A) or section 40 (so far as it relates to that subsection); and

(b) before that determination:

(i) the Secretary had not determined that maternity immunisation allowance, based on eligibility for the allowance under subsection 39(2) or section 40 (so far as it relates to that subsection), was to be paid in respect of the child; and

(ii) the Secretary had not determined that maternity immunisation allowance, based on eligibility for the allowance under subsection 39(5) or section 40 (so far as it relates to that subsection), was to be paid in respect of the child.

Maximum amount of maternity immunisation allowance

(4) If:

(a) one amount of maternity immunisation allowance under subsection (1) has been paid in respect of a child; or

(b) 2 amounts of maternity immunisation allowance under subsection (2) have been paid in respect of a child;

no further amount of maternity immunisation allowance is to be paid in respect of the child.

(5) If the Secretary determines that an individual is entitled to be paid maternity immunisation allowance for a child based on eligibility for the allowance:

(a) under either of subsections 39(2) and (5); or

(b) under section 40 (so far as it relates to either of those subsections);

no amount of the allowance is to be paid for the child based on eligibility for the allowance under the other of those subsections or under section 40 (so far as it relates to the other of those subsections).