Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 41

             (1)  If a claim is effective, the Secretary must determine the claim in accordance with this section and sections 42 to 44. If the claim is not effective, it is taken not to have been made.

Information to be taken into account

             (2)  The Secretary is to make the determination:

                     (a)  having regard only to the information in the claim (and any accompanying documents or information required by the Secretary); or

                     (b)  having regard to the things in paragraph (a) and also to any other information or documents (whether or not provided by the claimant).

Deferral of "normal circumstances" baby bonus determination pending birth etc. of child

             (3)  If:

                     (a)  the claim is one for payment of baby bonus in normal circumstances, based on eligibility for baby bonus under subsection 36(2), (3) or (5) of the Family Assistance Act; and

                     (b)  at the time the determination would otherwise be made, the child to whom the claim relates is not an FTB child of the claimant; and

                     (c)  the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for baby bonus in respect of the child if the child were to become an FTB child of the claimant;

the Secretary must not determine the claim for baby bonus until the earlier of the following:

                     (d)  the time when the child becomes an FTB child of the claimant, or is stillborn;

                     (e)  28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.

Deferral of "normal circumstances" baby bonus determination pending resolution of parental leave pay

             (4)  If:

                     (a)  the claim is one for payment of baby bonus in normal circumstances; and

                     (b)  the claimant, or the claimant's partner, has made a claim in accordance with Part 2-4 of the Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for baby bonus relates;

the Secretary must not determine the claim for baby bonus until one of the following occurs:

                     (c)  if the Secretary determines under that Act that parental leave pay for the child is payable:

                              (i)  the PPL period applying to the individual who made the claim for parental leave pay starts; or

                             (ii)  the Secretary revokes the determination under section 25 of that Act;

                     (d)  the Secretary determines under that Act that parental leave pay for the child is not payable;

                     (e)  the claim for parental leave pay is withdrawn under section 61 of that Act.

Deferral of "normal circumstances" maternity immunisation allowance determination pending birth etc. of child

          (4A)  If:

                     (a)  the claim is one for payment of maternity immunisation allowance in normal circumstances, based on eligibility for the allowance under subsection 39(2), (2A) or (5) of the Family Assistance Act, or subsection 39(6) of that Act (where subsection 39(7) of that Act applies), in respect of a child; and

                     (b)  at the time the determination would otherwise be made, the child is not an FTB child of the claimant; and

                     (c)  the Secretary is satisfied that, at the time the determination would otherwise be made, if the child were to become an FTB child of the claimant, the claimant:

                              (i)  would be likely to be eligible for family tax benefit in respect of the child; or

                             (ii)  would be likely to be so eligible except that the claimant's rate of family tax benefit, worked out under Division 1 of Part 4 of the Family Assistance Act, would be nil;

the Secretary must not determine the claim for maternity immunisation allowance until the earlier of the following:

                     (d)  the time when the child becomes an FTB child of the claimant, or is stillborn;

                     (e)  28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.

Deferral of "normal circumstances" maternity immunisation allowance determination because of ineligibility

             (5)  If:

                     (a)  the claim is one for payment of maternity immunisation allowance in normal circumstances, based on eligibility for the allowance under subsection 39(2), (2A) or (5) of the Family Assistance Act, or subsection 39(6) of that Act (where subsection 39(7) of that Act applies), in respect of a child; and

                     (b)  at the time the determination would otherwise be made on the claim:

                              (i)  the claimant is not eligible for maternity immunisation allowance under subsection 39(2), (2A), (5) or (6) of that Act in respect of the child; and

                             (ii)  the child is an FTB child of the claimant; and

                            (iii)  the claimant is eligible for family tax benefit in respect of the child or would be so eligible except that the claimant's rate of family tax benefit, worked out under Division 1 of Part 4 of the Family Assistance Act, is nil;

the Secretary must not determine the claim until after the time mentioned in subsection (6).

             (6)  The time for the purposes of subsection (5) is:

                     (a)  if the claim is based on eligibility for the allowance under subsection 39(2) of the Family Assistance Act:

                              (i)  if the claimant becomes eligible for maternity immunisation allowance under subsection 39(2) of that Act in respect of the child before the end of 2 years after the child was born--the time when the claimant becomes so eligible; or

                             (ii)  in any other case--2 years after the child was born; or

                     (b)  if the claim is based on eligibility for the allowance under subsection 39(2A) of the Family Assistance Act:

                              (i)  if the claimant becomes eligible for maternity immunisation allowance under subsection 39(2A) of that Act in respect of the child before the end of 5 years after the child was born--the time when the claimant becomes so eligible; or

                             (ii)  in any other case--5 years after the child was born; or

                     (c)  if the claim is based on eligibility for the allowance under subsection 39(5) of the Family Assistance Act:

                              (i)  if the claimant becomes eligible for maternity immunisation allowance under subsection 39(5) of that Act in respect of the child before the end of 4 years after the child was born--the time when the claimant becomes so eligible; or

                             (ii)  in any other case--4 years after the child was born; or

                     (d)  if the claim is based on eligibility for the allowance under subsection 39(6) of the Family Assistance Act (where subsection 39(7) of that Act applies):

                              (i)  if the claimant becomes eligible for maternity immunisation allowance under subsection 39(6) of that Act (where subsection 39(7) of that Act applies) in respect of the child before the end of 2 years beginning on the day of the arrival mentioned in paragraph 39(6)(d) of that Act--the time when the claimant becomes so eligible; or

                             (ii)  in any other case--2 years beginning on the day of the arrival mentioned in paragraph 39(6)(d) of that Act.

Effect of section 22A of the Family Assistance Act

             (7)  If the claim is one for payment of maternity immunisation allowance in normal circumstances, based on eligibility for the allowance under subsection 39(6) of the Family Assistance Act (where subsection 39(7) of that Act applies), then, for the purposes of paragraphs (4A)(b), (c) and (d) and subparagraphs (5)(b)(ii) and (iii) of this section, the following provisions are to be disregarded:

                     (a)  paragraph (a) of item 1 of the table in subsection 22A(1) of the Family Assistance Act;

                     (b)  paragraphs (a) and (c) of item 2 of that table;

                     (c)  item 3 of that table.

Note:          Section 22A of the Family Assistance Act sets out exceptions to when an individual can be an FTB child of another individual. This subsection removes some of those exceptions.