A New Tax System (Family Assistance) Act 1999
View history note
Hide history notePt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:
PART 4 - RATE OF FAMILY ASSISTANCE
Div 3 repealed by No 49 of 2012, s 3 and Sch 1 item 11, effective 1 July 2012. For transitional and application provisions see note under s 61B .
Div 3 formerly read:
Division 3 - Maternity immunisation allowance
SECTION 67 Amount of maternity immunisation allowance
67(1)
Subject to this section, the amount of maternity immunisation allowance in respect of a child is $210.66.HistoryS 67 amended by No 143 of 2008, s 3 and Sch 1 item 7, by substituting " (1) Subject to this section, the " for " The " , effective 1 January 2009.
S 67 substituted by No 59 of 2004, s 3 and Sch 2 item 47, effective 1 July 2004. No 59 of 2004, s 3 and Sch 2 item 48, contains the following application provision:
Application of section 67
48
Section 67 of the A New Tax System (Family Assistance) Act 1999 , applies in relation to:
(a) children who turn 18 months, and are alive, on a day that is on or after 1 July 2004 (whether they are born before, on or after 1 July 2004); and
(b) children who die on or after 1 July 2004 after their birth and before turning 2 (whether they were born before, on or after 1 July 2004); and
(c) stillborn children delivered on or after 1 July 2004.S 67 formerly read:
Amount of maternity immunisation allowance
67
The amount of maternity immunisation allowance in respect of a child is the greater of the following amounts:
(a) $208;
(b) 0.6 times the amount stated in column 3 of item 1 in Table C in point 1068B-C2 in Module C of the Benefit PP (Partnered) Rate Calculator in section 1068B of the Social Security Act 1991 .S 67 amended by No 83 of 1999, s 3 and Sch 2 item 26, by inserting " Benefit " before " PP (Partnered) " , effective 1 July 2000.
Half-amount
67(2)
Subject to this section, the amount of maternity immunisation allowance in respect of a child is half of the amount under susbection (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) ).HistoryS 67(2) inserted by No 143 of 2008, s 3 and Sch 1 item 8, effective 1 January 2009.
Exception
67(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 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.HistoryS 67(3) inserted by No 143 of 2008, s 3 and Sch 1 item 8, effective 1 January 2009.
Maximum amount of maternity immunisation allowance
67(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.
HistoryS 67(4) inserted by No 143 of 2008, s 3 and Sch 1 item 8, effective 1 January 2009.
67(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) ;
(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).
HistoryS 67(5) inserted by No 143 of 2008, s 3 and Sch 1 item 8, effective 1 January 2009.
SECTION 68 SECTION 68 When the maternity immunisation allowance is shared
68
If:
(a) apart from this section, more than one individual is eligible for maternity immunisation allowance under subsection 39(2) , (2A) , (4) , (5) , (6) or (9) in respect of the same child; and
(b) each individual has a shared care percentage for the child; each individual is eligible instead only for a percentage of the allowance equal to that individual's shared care percentage of family tax benefit for the child.HistoryS 68 amended by No 143 of 2008, s 3 and Sch 1 item 9, by substituting " subsection 39(2), (2A), (4), (5), (6) or (9) " for " subsection 39(2) or (4) " in para (a), effective 1 January 2009.
S 68 substituted by No 146 of 2006, s 3 and Sch 8 item 66, effective 1 July 2008. S 68 formerly read:
SECTION 68 When the maternity immunisation allowance is shared
68
If:
(a) apart from this section, more than one individual is eligible for maternity immunisation allowance under subsection 39(2) or (4) in respect of the same child; and
(b) the Secretary, under subsection 59(1) , has determined each individual's percentage of family tax benefit for the child;each individual is eligible instead only for a percentage of the allowance equal to the percentage of family tax benefit that the Secretary determined in relation to the individual.
(Repealed by No 49 of 2012)
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.