Commonwealth Consolidated Acts Commonwealth Consolidated ActsA New Tax System (Family Assistance) Act 1999
1 Subsection 6(1)
Repeal the subsection, substitute:
(1) This section states when the child of an individual (the adult ) meets the immunisation requirements for the purposes of determining whether:
(a) the adult is eligible for child care benefit under Division 4 of Part 3; or
(b) FTB Part A supplement is to be added in working out the adult's maximum Part A rate of family tax benefit.
2 After section 61A
Insert:
61B FTB Part A supplement to be disregarded unless immunisation requirements satisfied
Parents of FTB children
(1) The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an applicable day ) in an income year if:
(a) the FTB child turned 1, 2 or 5 in the income year; and
(b) on the applicable day, the child is an FTB child of the individual; and
(c) the individual, or the individual's partner, is a parent of the child on the last day of the income year.
Other FTB recipients
(2) The Secretary must disregard clause 38A of Schedule 1 in relation to an individual, an FTB child of the individual and a particular day or days (each of which is an applicable day ) in an income year if:
(a) the FTB child turned 1, 2 or 5 in the income year; and
(b) on the applicable day, the child is an FTB child of the individual; and
(c) the child is an FTB child of the individual on at least 182 days in the income year, including the last day of the income year; and
(d) neither the individual, nor the individual's partner, is a parent of the child on the last day of the income year.
Exception--immunisation requirements
(3) However, the Secretary must not disregard clause 38A of Schedule 1 as mentioned in subsection ( 1) or (2) if:
(a) at any time before the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires), the Secretary becomes aware of information suggesting that the child meets the immunisation requirements set out in section 6; and
(b) at any time, the Secretary is satisfied that the child met the immunisation requirements set out in section 6 before the end of that second income year.
Death of the FTB child or eligible individual
(4) Subsections ( 1), (2) and (3) do not apply if either of the following individuals die before the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires):
(a) the FTB child;
(b) the individual mentioned in subsection ( 1) or (2).
Relationship with section 32A of the Family Assistance Administration Act
(5) This section does not limit section 32A of the Family Assistance Administration Act (about disregarding the FTB Part A supplement until the reconciliation conditions are satisfied).
Definition of parent
(6) In this section:
"parent" includes an adoptive parent and a relationship parent.
A New Tax System (Family Assistance) (Administration) Act 1999
3 Subsection 107(1)
Omit "and (3B)", substitute ", (3B), (3C) and (3D)".
4 After subsection 107(3B)
Insert:
(3C) Subsection ( 1) does not limit the date of effect of a review decision, in respect of an original decision that relates to the payment to a person of family tax benefit by instalment, if the following apply:
(a) under section 61B of the Family Assistance Act, the Secretary disregarded clause 38A of Schedule 1 to that Act in relation to the person, an FTB child of the person and a day;
(b) the review is undertaken because:
(i) before the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires), the Secretary becomes aware of information suggesting that section 61B of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day; and
(ii) at any time, the Secretary is satisfied that section 61B of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day.
(3D) Subsection ( 1) does not limit the date of effect of a review decision, in respect of an original decision that relates to the payment to a person of family tax benefit by instalment, if the review is undertaken because of subsections 61B(1), (2) and (3) of the Family Assistance Act not applying in relation to the person because of the operation of subsection 61B(4) of that Act.
5 At the end of subsection 109D(4)
Add:
; or (f) the family assistance is family tax benefit and the following apply:
(i) under section 61B of the Family Assistance Act, the Secretary disregarded clause 38A of Schedule 1 to that Act in relation to the person, an FTB child of the person and a day;
(ii) the Secretary is satisfied the application for review is made because the person considers that section 61B of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day;
(iii) the application for review is made before the end of the second income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires); or
(g) the family assistance is family tax benefit and the application for review is made because of subsections 61B(1), (2) and (3) of the Family Assistance Act not applying in relation to the person because of the operation of subsection 61B(4) of that Act.
6 At the end of subsection 109E(3)
Add:
; or (f) the following apply:
(i) under section 61B of the Family Assistance Act, the Secretary disregarded clause 38A of Schedule 1 to that Act in relation to the person mentioned in paragraph ( 1)(a) of this section, an FTB child of the person and a day;
(ii) the Secretary is satisfied the application for review is made because the person considers that section 61B of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day;
(iii) the application for review is made before the end of the second income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires); or
(g) the application for review is made because of subsections 61B(1), (2) and (3) of the Family Assistance Act not applying in relation to the person mentioned in paragraph ( 1)(a) of this section because of the operation of subsection 61B(4) of that Act.
Part 2 -- Removal of old rules
A New Tax System (Family Assistance) Act 1999
7 Subsection 3(1) ( paragraph ( c) of the definition of family assistance )
Repeal the paragraph.
8 Subsection 3(1) ( paragraph ( d) of the definition of FTB child )
Repeal the paragraph.
9 Subsection 3(1) (definition of maternity immunisation allowance )
Repeal the definition.
10 Division 3 of Part 3
Repeal the Division.
11 Division 3 of Part 4
Repeal the Division.
12 Subsection 85(2)
Omit "and maternity immunisation allowance".
13 Clause 2 of Schedule 4 (table item 17B)
Repeal the item.
14 Subclause 3(1) of Schedule 4 (table item 17B)
Repeal the item.
A New Tax System (Family Assistance) (Administration) Act 1999
15 Subsection 3(1) ( paragraph ( b) of the definition of early claim day )
Omit "or".
16 Subsection 3(1) ( paragraph ( c) of the definition of early claim day )
Repeal the paragraph.
17 Subsection 3(1) ( paragraph ( c) of the definition of TFN claim person )
Omit "or maternity immunisation allowance".
18 Subsection 3(1) ( paragraph ( c) of the definition of TFN substitution person )
Omit "or maternity immunisation allowance".
19 Division 3 of Part 3 (heading)
Repeal the heading, substitute:
20 Section 36
Omit "or maternity immunisation allowance".
21 Paragraphs 38(1)(a) and (b) and (2)(b) and (c)
Omit "or maternity immunisation allowance".
22 Section 38A (heading)
Repeal the heading, substitute:
23 Section 38B (heading)
Repeal the heading, substitute:
24 Subsection 39(1)
Omit "or maternity immunisation allowance".
25 Subsection 39(4)
Repeal the subsection.
26 Subsection 39(5)
Omit "or maternity immunisation allowance".
27 Subsections 41(4A) to (7)
Repeal the subsections.
28 Paragraph 42(a)
Omit "or maternity immunisation allowance".
29 Paragraph 42(b)
Repeal the paragraph, substitute:
(b) the Secretary is satisfied that the claimant is eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act in respect of the child to whom the claim relates;
30 Section 42
Omit "or maternity immunisation allowance" (second and third occurring).
31 Paragraph 43(a)
Omit "or maternity immunisation allowance".
32 Paragraph 43(b)
Repeal the paragraph, substitute:
(b) the Secretary is satisfied that the claimant is, in the circumstances covered by the claim, eligible for baby bonus in accordance with Subdivision B of Division 2 of Part 3 of the Family Assistance Act;
33 Section 43
Omit "or maternity immunisation allowance" (second and third occurring).
34 Section 44
Omit "or maternity immunisation allowance".
35 Paragraphs 46(1)(a) and (b)
Omit "or maternity immunisation allowance".
36 Section 47AA
Repeal the section.
37 Section 47AB (heading)
Repeal the heading, substitute:
47AB Other rules about payments of baby bonus
38 Subsection 47AB(1)
Omit "or 47AA".
39 Subsection 47AB(2) (heading)
Repeal the heading, substitute:
Relationship of section 47 with other provisions
40 Subsection 47AB(2)
Omit "Sections 47 and 47AA are", substitute "Section 47 is".
41 Paragraphs 47A(1)(b) and (2)(b)
Omit "or maternity immunisation allowance".
42 Subsection 47A(3)
Omit "or maternity immunisation allowance, as the case may be".
43 Paragraph 66(1)(d)
Repeal the paragraph.
44 Paragraph 71(1)(a)
Omit ", maternity immunisation allowance".
45 Section 219TA ( paragraph ( e) of the definition of relevant benefit )
Repeal the paragraph.
Part 3 -- Consequential amendments
Income Tax Assessment Act 1997
46 Section 11 - 15 (table item headed "family assistance")
Omit:
maternity immunisation allowance ............... | 52 - 150 |
47 Section 52 - 150
Omit "maternity immunisation allowance,".
Social Security (Administration) Act 1999
48 Section 123TC ( paragraph ( f) of the definition of category I welfare payment )
Repeal the paragraph.
49 Section 123TC ( paragraph ( p) of the definition of category Q welfare payment )
Omit "Act; or", substitute "Act.".
50 Section 123TC ( paragraph ( q) of the definition of category Q welfare payment )
Repeal the paragraph.
51 Section 123TC ( paragraph ( d) of the definition of category S welfare payment )
Repeal the paragraph.
Part 4 -- Application and transitional provisions
52 Application and transitional provisions
( 1 ) Subject to subitems ( 2 ) and ( 3 ), if, before the commencement of this item, an individual was eligible for maternity immunisation allowance under subsection 39(2), (2A), (3), (4), (5), (6) or (9) of the Assistance Act, then, despite the amendments made by Parts 1 and 2, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to that eligibility.
( 2 ) A claim for payment of maternity immunisation allowance in normal circumstances, based on eligibility referred to in subitem ( 1 ), must be made before the end of the earlier of the following days:
(a) the last day for making the claim under the Administration Act (worked out in accordance with subsection 39(4) of that Act);
(b) 30 June 2013.
( 3 ) Paragraph 40(b) of the Assistance Act applies, on and after the commencement of this item, only if the death concerned occurs before 1 July 2013.
( 4 ) Despite the amendment made by item 47 , s ection 52 - 150 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of th at item) continues to apply on and after that commencement in relation to payments of maternity immunisation allowance made before, on or after that commencement.
( 5 ) Despite the amendments made by items 48 , 5 0 and 5 1 :
(a) paragraph ( f) of the definition of category I welfare payment in section 123TC of the Social Security (Administration) Act 1999 (as in force immediately before the commencement of th ose item s ); and
(b) paragraph ( q) of the definition of category Q welfare payment in that section as so in force; and
(c) paragraph ( d) of the definition of category S welfare payment in that section as so in force;
continue to apply on and after that commencement in relation to payments of maternity immunisation allowance made before, on or after that commencement.
( 6 ) In this item:
Administration Act means the A New Tax System (Family Assistance) (Administration) Act 1999 .
Assistance Act means the A New Tax System (Family Assistance) Act 1999 .