Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 36A

             (1)  If:

                     (a)  an individual would, but for this section, be eligible for baby bonus in respect of a child; and

                     (b)  either:

                              (i)  a payability determination (within the meaning of the Paid Parental Leave Act 2010 ) was made to the effect that parental leave pay is not payable for the child; or

                             (ii)  a decision made under that Act, on review of another decision under that Act, has the effect that parental leave pay is not payable for the child; and

                     (c)  a decision (the favourable review decision ) made under that Act on review of:

                              (i)  the payability determination; or

                             (ii)  the decision on review referred to in subparagraph (b)(ii);

                            has the effect that parental leave pay is payable for the child;

the individual is not, and is taken never to have been, eligible for baby bonus in respect of the child.

             (2)  Despite subsection (1), if:

                     (a)  the favourable review decision is made before the PPL period relating to the parental leave pay starts; and

                     (b)  before that PPL period starts, a decision made under that Act, on review of the favourable review decision, has the effect that parental leave pay is not payable for the child;

this section does not affect, and is taken never to have affected, the individual's eligibility for baby bonus in respect of the child.

             (3)  Despite subsection (1), if:

                     (a)  the favourable review decision is made before the PPL period relating to the parental leave pay starts; and

                     (b)  before that PPL period starts, the payability determination (as in force following the favourable review decision) is revoked under section 25 of that Act;

this section does not affect the individual's eligibility, after the determination is revoked, for baby bonus in respect of the child.

Note:          If this subsection applies, subsection 39(1A) of the Family Assistance Administration Act allows for an additional claim for payment of baby bonus in respect of the child.