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A New Tax System (Family Assistance) (Improved Access to Baby Bonus) Amendment Bill 2008

Schedule 1 Amendment of the A New Tax System (Family Assistance) Act 1999

1  Paragraph 36(5)(b)

Repeal the paragraph, substitute:

                     (b)  the child is a person under the age of consent, where age of consent has the same meaning as in the Social Security Act 1991 , at the time the child is entrusted to the care of the individual; and

Note:       The Social Security Act 1991 refers to the age of consent as being the age of consent applicable in the State or Territory in which the person lives at the time.

2  Paragraph 36(5)(ba)

Repeal the paragraph.