Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An individual is eligible for baby bonus in respect of a child in any of the 4 cases set out in this section.
Parent of child
(2) First, an individual is eligible for baby bonus in respect of a child if:
(a) the individual is a parent of the child; and
(aa) the child is an FTB child of the individual; and
(ab) either:
(i) the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii) the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child's birth and the individual's partner is the primary carer of the child at that time; and
(b) the individual either:
(i) is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day of the child's birth; 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; and
(ba) in a case where the individual or the individual's partner is eligible for parental leave pay in respect of the child--the PPL period applying to the individual or the individual's partner has not started; and
(bb) in a case where a former partner of the individual, or of the individual's partner, is eligible for parental leave pay in respect of the child--the PPL period applying to the former partner:
(i) has not started; or
(ii) did not start while the former partner was the partner of the individual, or of the individual's partner; and
(c) if the individual is, under a law of a State or Territory, responsible (whether alone or jointly) for registering the birth of the child in accordance with the law:
(i) at the time the claim for payment of baby bonus is made, the birth of the child has been registered in accordance with the law; or
(ii) at the time the claim for payment of baby bonus is made, the individual has applied to have the birth of the child registered in accordance with the law; or
(iii) the Secretary is notified, or becomes aware, within 52 weeks after the birth of the child, that the individual applied to have the birth of the child registered in accordance with the law; and
(d) the claim for payment of baby bonus contains an estimate of the sum of:
(i) the individual's adjusted taxable income; and
(ii) if the individual is a member of a couple on the day the claim is made--the adjusted taxable income of the individual's partner;
for the period of 6 months beginning on the first day on which paragraph (ab) applies; and
(e) that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
(2A) If the Secretary is satisfied that the claimant was unable to make a claim for payment of baby bonus in normal circumstances because of severe illness associated with the birth of the child concerned, the Secretary may extend the period of 52 weeks mentioned in subparagraph (2)(c)(iii) to such longer period as the Secretary considers appropriate.
Child entrusted to care of individual or individual's partner
(3) Second, an individual is eligible for baby bonus in respect of a child if:
(a) the individual is not a parent of the child; and
(b) either:
(i) the child is entrusted to the care of the individual at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii) the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child's birth and the child is entrusted to the care of the individual's partner at that time; and
(c) either:
(i) the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii) the individual is a member of a couple at any time within the period of 26 weeks starting on the day of the child's birth and the individual's partner is the primary carer of the child at that time; and
(ca) the child is an FTB child of the individual; and
(cb) the individual, or the individual's partner, continues, or is likely to continue, to be the primary carer of the child for not less than 26 weeks; and
(d) the individual either:
(i) is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day of the child's birth; 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; and
(da) in a case where the individual or the individual's partner is eligible for parental leave pay in respect of the child--the PPL period applying to the individual or the individual's partner has not started; and
(db) in a case where a former partner of the individual, or of the individual's partner, is eligible for parental leave pay in respect of the child--the PPL period applying to the former partner:
(i) has not started; or
(ii) did not start while the former partner was the partner of the individual, or of the individual's partner; and
(e) the claim for payment of baby bonus contains an estimate of the sum of:
(i) the individual's adjusted taxable income; and
(ii) if the individual is a member of a couple on the day the claim is made--the adjusted taxable income of the individual's partner;
for the period of 6 months beginning on the first day on which paragraph (c) applies; and
(f) that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
(4) Third, an individual is eligible for baby bonus in respect of a child if:
(a) the child is a stillborn child; and
(aa) had the child been born alive:
(i) the child would have been an FTB child of the individual at birth; and
(ii) the individual, or the individual's partner, would have been the primary carer of the child at birth; and
(b) either:
(i) the individual would have been eligible for family tax benefit in respect of the FTB child, at any time within the period of 26 weeks starting on the day of the child's delivery, assuming the child had not been a stillborn child; or
(ii) the individual would have been so eligible on the assumption described in subparagraph (i) except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and
(ba) in a case where the individual or the individual's partner is eligible for parental leave pay in respect of the child--the PPL period applying to the individual or the individual's partner has not started; and
(bb) in a case where a former partner of the individual, or of the individual's partner, is eligible for parental leave pay in respect of the child--the PPL period applying to the former partner:
(i) has not started; or
(ii) did not start while the former partner was the partner of the individual, or of the individual's partner; and
(c) the claim for payment of baby bonus contains an estimate of the sum of:
(i) the individual's adjusted taxable income; and
(ii) if the individual is a member of a couple on the day the claim is made--the adjusted taxable income of the individual's partner;
for the period of 6 months beginning on the day of the child's delivery; and
(d) that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
Adoption
(5) Fourth, an individual is eligible for baby bonus in respect of a child if:
(a) as part of the process for the adoption of the child by the individual, the child is entrusted to the care of the individual by an authorised party; and
(b) the child is aged under 16 at the time the child is entrusted to the care of the individual; and
(bb) the child is an FTB child of the individual; and
(bc) either:
(i) the individual is the primary carer of the child at any time within the period of 26 weeks starting on the day the child is entrusted to the care of the individual; or
(ii) the individual is a member of a couple at any time within the period of 26 weeks starting on the day the child is entrusted to the care of the individual and the individual's partner is the primary carer of the child at that time; and
(c) the individual either:
(i) is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day the child is entrusted to the care of the individual; 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; and
(ca) in a case where the individual or the individual's partner is eligible for parental leave pay in respect of the child--the PPL period applying to the individual or the individual's partner has not started; and
(cb) in a case where a former partner of the individual, or of the individual's partner, is eligible for parental leave pay in respect of the child--the PPL period applying to the former partner:
(i) has not started; or
(ii) did not start while the former partner was the partner of the individual, or of the individual's partner; and
(d) the claim for payment of baby bonus contains an estimate of the sum of:
(i) the individual's adjusted taxable income; and
(ii) if the individual is a member of a couple on the day the claim is made--the adjusted taxable income of the individual's partner;
for the period of 6 months beginning on the first day on which paragraph (bc) applies; and
(e) that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
Estimate of adjusted taxable income
(6) For the purposes of paragraph (2)(d), (3)(e), (4)(c) or (5)(d):
(a) a reference in Schedule 3 to an income year is taken to be a reference to the 6 month period mentioned in that paragraph; and
(b) disregard subclause 2(2) and clauses 3 and 3A of that Schedule.
Definition of parent
(7) In this section:
"parent" includes a relationship parent.
Primary carers in cases of shared care
(8) If a child is an FTB child of an individual and is also an FTB child of another individual who is not the individual's partner, the primary carer of the child is:
(a) if the individual who gave birth to the child has a percentage of care for the child of at least 48%--that individual; or
(b) if paragraph (a) does not apply, but one individual has a higher percentage of care for the child than anyone else--that individual; or
(c) if paragraphs (a) and (b) do not apply, but 2 individuals have an equal percentage of care for the child that is higher than anyone else's percentage of care for the child:
(i) if one of those individuals gave birth to the child--that individual; or
(ii) whichever of those individuals the Secretary decides is the primary carer of the child.
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