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Families, Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Bill 2007

Schedule 6 Baby bonus amendments

Part 1 Baby bonus payments to those under 18

A New Tax System (Family Assistance) Act 1999

1  Subparagraph 38(c)(ii)

After “47(2)”, insert “or (3)”.

A New Tax System (Family Assistance) (Administration) Act 1999

2  Before paragraph 47(2)(a)

Insert:

                    (aa)  the claimant has turned 18 on the day on which the claimant makes a claim for payment of baby bonus; and

Note:       The heading to subsection 47(2) is altered by adding at the end “ for those 18 and over ”.

3  Subsection 47(3)

Repeal the subsection, substitute:

Payment of baby bonus by instalment for those under 18

             (3)  If:

                     (a)  the claimant has not yet turned 18 on the day on which the claimant makes a claim for payment of baby bonus; and

                     (b)  the claimant is entitled to be paid baby bonus in respect of a child;

the Secretary must, after each of the first 13 instalment periods that end after the determination granting the claim is made, pay to the claimant 1 / 13 of the amount of baby bonus that the claimant is entitled to be paid. The Secretary must pay it at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.

          (3A)  However, the Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of subsection (3) is to be paid in a manner other than by payment to the credit of a bank account nominated and maintained by the claimant. If the Secretary gives the direction, the amount is to be paid in accordance with the direction (despite that subsection).

4  Subsection 47(4)

After “change”, insert “, for the purposes of subsection (2) or (3),”.

Note:       The following heading to subsection 47(4) is inserted “ Secretary may change beginning of instalment periods ”.

5  Subsection 47(6)

After “(2)”, insert “or (3)”.

6  At the end of section 47

Add:

Definitions

             (9)  In this section:

instalment period means, subject to subsection (4):

                     (a)  the period of 14 days beginning on such day as the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included; and

                     (b)  each successive period of 14 days.

7  Application

The amendments made by this Part apply to claims for payment of baby bonus made after this item commences.



 

Part 2 Registration of birth

A New Tax System (Family Assistance) Act 1999

8  At the end of subsection 36(2)

Add:

             ; 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 26 weeks after the birth of the child, that the individual applied to have the birth of the child registered in accordance with the law.

9  After subsection 36(2)

Insert:

          (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 26 weeks mentioned in subparagraph (2)(c)(iii) to such longer period as the Secretary considers appropriate.

10  Application

The amendments made by this Part apply to claims for payment of baby bonus made in relation to children born on or after 1 July 2007.



 

Part 3 Name change to baby bonus

A New Tax System (Family Assistance) Act 1999

11  Subsection 3(1)

Insert:

baby bonus means the payment for which an individual is eligible under Division 2 of Part 3.

12  Subsection 3(1) (paragraph (b) of the definition of family assistance )

Omit “maternity payment”, substitute “baby bonus”.

13  Subsection 3(1) (definition of maternity payment )

Repeal the definition.

14  Division 2 of Part 3 (heading)

Repeal the heading, substitute:

Division 2 Eligibility for baby bonus

15  Subdivision A of Division 2 of Part 3 (heading)

Repeal the heading, substitute:

Subdivision A Eligibility of individuals for baby bonus in normal circumstances

16  Sections 36 and 37

Omit “maternity payment” (wherever occurring), substitute “baby bonus”.

Note:       The headings to sections 36 and 37 are altered by omitting “ maternity payment ” and substituting “ baby bonus ”.

17  Subdivision B of Division 2 of Part 3 (heading)

Repeal the heading, substitute:

Subdivision B Eligibility of individuals for baby bonus where death occurs

18  Section 38

Omit “maternity payment” (wherever occurring), substitute “baby bonus”.

Note:       The heading to section 38 is altered by omitting “ maternity payment ” and substituting “ baby bonus ”.

19  Subsection 39(3)

Omit “maternity payment”, substitute “baby bonus”.

20  Division 2 of Part 4 (heading)

Repeal the heading, substitute:

Division 2 Baby bonus

21  Section 66

Omit “maternity payment” (wherever occurring), substitute “baby bonus”.

Note:       The heading to section 66 is altered by omitting “ maternity payment ” and substituting “ baby bonus ”.

22  Subsection 85(2)

Omit “maternity payment”, substitute “baby bonus”.

23  Clause 2 of Schedule 4 (table item 17A)

Repeal the item, substitute:

17A

Baby bonus

baby bonus

[subsection 66(1)]

24  Subclause 3(1) of Schedule 4 (table item 17A)

Omit “MAT”, substitute “baby bonus”.

A New Tax System (Family Assistance) (Administration) Act 1999

25  Subsection 3(1) (paragraph (c) of the definition of TFN claim person )

Omit “maternity payment”, substitute “baby bonus”.

26  Subsection 3(1) (paragraph (c) of the definition of TFN substitution person )

Omit “maternity payment”, substitute “baby bonus”.

27  Division 3 of Part 3 (heading)

Repeal the heading, substitute:

Division 3 Baby bonus and maternity immunisation allowance

28  Section 36

Omit “maternity payment”, substitute “baby bonus”.

29  Sections 38, 39, 41, 42 and 43

Omit “maternity payment” (wherever occurring), substitute “baby bonus”.

Note 1:    The headings to sections 38A and 38B are altered by omitting “ maternity payment ” and substituting “ baby bonus ”.

Note 2:    The headings to subsections 39(2) and 41(3) are altered by omitting “ maternity payment ” and substituting “ baby bonus ”.

30  Section 44

Omit “maternity payment”, substitute “baby bonus”.

31  Paragraphs 46(1)(a) and (b)

Omit “maternity payment”, substitute “baby bonus”.

32  Section 47

Omit “maternity payment” (wherever occurring), substitute “baby bonus”.

Note 1:    The heading to section 47 is altered by omitting “ maternity payment ” and substituting “ baby bonus ”.

Note 2:    The heading to subsection 47(2) is altered by omitting “ maternity payment ” and substituting “ baby bonus ”.

33  Section 47A

Omit “maternity payment” (wherever occurring), substitute “baby bonus”.

34  Paragraph 66(1)(c)

Repeal the paragraph, substitute:

                     (c)  baby bonus;

35  Paragraph 71(1)(a)

Omit “maternity payment”, substitute “baby bonus”.

36  Section 219TA (paragraph (d) of the definition of relevant benefit )

Omit “maternity payment”, substitute “baby bonus”.

37  Application

(1)       The amendments made by items 11 to 36 of this Schedule apply to claims for payment of baby bonus made on or after 1 July 2007.

(2)       If:

                     (a)  a claim for payment of maternity payment is made before 1 July 2007; and

                     (b)  the Secretary has not determined the claim by that time;

the claim is taken to be a claim for payment of baby bonus.

Income Tax Assessment Act 1936

38  Subsection 159J(6) (paragraph (ac) of the definition of separate net income )

After “maternity payment,”, insert “baby bonus,”.

Income Tax Assessment Act 1997

39  Section 11-15 (table item headed “family assistance”)

Before:

child care benefit.................................................................................

52-150

insert:

baby bonus...........................................................................................

52-150

40  Section 52-150

After “maternity payment,”, insert “baby bonus,”.