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Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Further 2008 Budget and Other Measures) Bill 2008 - Schedule 1—Maternity immunisation allowance

Schedule 1 Maternity immunisation allowance

   

A New Tax System (Family Assistance) Act 1999

1  Subsection 39(1)

Omit “3”, substitute “7”.

Note:       The heading to subsection 39(2) is replaced by the heading “ Usual case ”.

2  After subsection 39(2)

Insert:

          (2A)  Second, an individual is eligible for maternity immunisation allowance in respect of a child who is alive at the end of 4 years after the date of the child’s birth if:

                     (a)  the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on any day before the child turns 5; and

                     (b)  the child is an FTB child of the individual; and

                     (c)  on the later of the following days:

                              (i)  the day the child turned 4;

                             (ii)  the earliest day to which paragraph (a) applies;

                            the individual either:

                            (iii)  is eligible for family tax benefit in respect of the FTB child; or

                            (iv)  would be so eligible except that the individual’s rate of family tax benefit, worked out under Division 1 of Part 4, is nil.

3  Subsection 39(3)

Omit “Second”, substitute “Third”.

4  Subsection 39(4)

Omit “Third”, substitute “Fourth”.

Note:       The heading to subsection 39(4) is altered by omitting “ 2 ” and substituting “ 5 ”.

5  Subsection 39(4)

Omit “2”, substitute “5”.

6  At the end of section 39

Add:

Adoption of children born outside Australia

             (5)  Fifth, an individual is eligible for maternity immunisation allowance in respect of a child if:

                     (a)  the child is born outside Australia; and

                     (b)  either:

                              (i)  while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or

                             (ii)  the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and

                     (c)  as part of the process for the adoption of the child, the child is entrusted to the care of a person adopting the child by an authorised party; and

                     (d)  either:

                              (i)  if subparagraph (b)(i) applies—the child arrives in Australia from overseas after the adoption takes place and the child so arrives on the day the child turns 3 or an earlier day; or

                             (ii)  if subparagraph (b)(ii) applies—the child arrives in Australia from overseas as part of the process for the adoption of the child and the child so arrives on the day the child turns 3 or an earlier day; and

                     (e)  the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on or after the day the child turns 18 months and before the day the child turns 4; and

                      (f)  on the earliest day to which paragraph (e) applies:

                              (i)  the child is an FTB child of the individual; and

                             (ii)  the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual’s rate of family tax benefit, worked out under Division 1 of Part 4, is nil.

             (6)  Sixth, an individual is eligible for maternity immunisation allowance in respect of a child if:

                     (a)  the child is born outside Australia; and

                     (b)  either:

                              (i)  while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or

                             (ii)  the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and

                     (c)  as part of the process for the adoption of the child, the child is entrusted to the care of a person adopting the child by an authorised party; and

                     (d)  either:

                              (i)  if subparagraph (b)(i) applies—the child arrives in Australia from overseas after the adoption takes place and the child so arrives on a day that is after the child turns 3 and before the child turns 16; or

                             (ii)  if subparagraph (b)(ii) applies—the child arrives in Australia from overseas as part of the process for the adoption of the child and the child so arrives on a day that is after the child turns 3 and before the child turns 16; and

                     (e)  either subsection (7) or (8) is satisfied.

             (7)  This subsection is satisfied if:

                     (a)  the Secretary is satisfied that the child meets the immunisation requirements set out in section 6 on any day within the last 6 months of the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d); and

                     (b)  on the earliest day to which paragraph (a) applies:

                              (i)  the child is an FTB child of the individual; and

                             (ii)  the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual’s rate of family tax benefit, worked out under Division 1 of Part 4, is nil.

             (8)  This subsection is satisfied if the child dies within the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d), and on the day of the child’s death:

                     (a)  the child is an FTB child of the individual; and

                     (b)  the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual’s rate of family tax benefit, worked out under Division 1 of Part 4, is nil.

             (9)  Seventh, an individual is eligible for maternity immunisation allowance in respect of a child if:

                     (a)  the child is born outside Australia; and

                     (b)  either:

                              (i)  while the child is outside Australia, the child is adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is adopted by the individual); or

                             (ii)  the child is in the process of being adopted under the law of any place (whether in Australia or not) relating to the adoption of children (whether or not the child is to be adopted by the individual); and

                     (c)  as part of the process for the adoption of the child and while the child is outside Australia, the child is entrusted to the care of a person adopting the child by an authorised party; and

                     (d)  the child dies before turning 16; and

                     (e)  the child has not arrived in Australia from overseas after the child is entrusted to care as mentioned in paragraph (c); and

                      (f)  on the day of the child’s death:

                              (i)  the child is an FTB child of the individual; and

                             (ii)  the individual is eligible for family tax benefit in respect of the FTB child or would be so eligible except that the individual’s rate of family tax benefit, worked out under Division 1 of Part 4, is nil.

           (10)  For the purposes of paragraphs (7)(b), (8)(a) and (b) and (9)(f), the following provisions are to be disregarded:

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

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

                     (c)  item 3 of that table.

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

7  Section 67

Omit “The”, substitute “(1) Subject to this section, the”.

8  At the end of section 67

Add:

Half-amount

             (2)  Subject to this section, the amount of maternity immunisation allowance in respect of a child is half of the amount under subsection (1) if:

                     (a)  the Secretary determines that an individual is entitled to be paid the allowance for the child based on eligibility for the allowance under subsection 39(2), (2A) or (5) or section 40 (so far as it relates to that subsection); or

                     (b)  both of the following apply:

                              (i)  the Secretary determines that an individual is entitled to be paid the allowance for the child based on eligibility for the allowance under subsection 39(4) or section 40 (so far as it relates to that subsection);

                             (ii)  before that determination, the Secretary had determined that an amount of the allowance under this subsection was to be paid in respect of the child based on eligibility for the allowance under subsection 39(2) or (5) or section 40 (so far as it relates to subsection 39(2) or (5)).

Exception

             (3)  Subsection (2) does not apply if:

                     (a)  the Secretary determines that an individual is entitled to be paid maternity immunisation allowance for a child based on eligibility for the allowance under subsection 39(2A) or section 40 (so far as it relates to that subsection); and

                     (b)  before that determination:

                              (i)  the Secretary had not determined that maternity immunisation allowance, based on eligibility for the allowance under subsection 39(2) or section 40 (so far as it relates to that subsection), was to be paid in respect of the child; and

                             (ii)  the Secretary had not determined that maternity immunisation allowance, based on eligibility for the allowance under subsection 39(5) or section 40 (so far as it relates to that subsection), was to be paid in respect of the child.

Maximum amount of maternity immunisation allowance

             (4)  If:

                     (a)  one amount of maternity immunisation allowance under subsection (1) has been paid in respect of a child; or

                     (b)  2 amounts of maternity immunisation allowance under subsection (2) have been paid in respect of a child;

no further amount of maternity immunisation allowance is to be paid in respect of the child.

             (5)  If the Secretary determines that an individual is entitled to be paid maternity immunisation allowance for a child based on eligibility for the allowance:

                     (a)  under either of subsections 39(2) and (5); or

                     (b)  under section 40 (so far as it relates to either of those subsections);

no amount of the allowance is to be paid for the child based on eligibility for the allowance under the other of those subsections or under section 40 (so far as it relates to the other of those subsections).

9  Paragraph 68(a)

Omit “subsection 39(2) or (4)”, substitute “subsection 39(2), (2A), (4), (5), (6) or (9)”.

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

10  Subsection 39(4)

Repeal the subsection, substitute:

“Normal circumstances” maternity immunisation allowance claim

             (4)  A claim for payment of maternity immunisation allowance in normal circumstances is not effective if it is made after the time specified in the following table:

 

Normal circumstances maternity immunisation allowance claim

Item

If the claim is based on eligibility for the allowance under:

the claim is not effective if it is made after:

1

Subsection 39(2) of the Family Assistance Act

2 years after the birth of the child

2

Subsection 39(2A) of the Family Assistance Act

5 years after the birth of the child

3

Subsection 39(3) of the Family Assistance Act

5 years after the delivery of the child

4

Subsection 39(4) of the Family Assistance Act

the later of:

(a) 2 years after the death of the child; and

(b) 5 years after the birth of the child

5

Subsection 39(5) of the Family Assistance Act

4 years after the birth of the child

6

Subsection 39(6) of the Family Assistance Act

(a) if subsection 39(7) of that Act applies—2 years beginning on the day of the arrival mentioned in paragraph 39(6)(d) of that Act; or

(b) if subsection 39(8) of that Act applies—2 years after the death of the child

7

Subsection 39(9) of the Family Assistance Act

the later of:

(a) 2 years after the death of the child; and

(b) 5 years after the birth of the child

11  Subsections 41(5) and (6)

Repeal the subsections, substitute:

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.

             (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 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.

12  Application and transitional—eligibility for maternity immunisation allowance

Usual case

(1)       Subsection 39(2A) of the A New Tax System (Family Assistance) Act 1999 applies in relation to:

                     (a)  children born on or after the commencement of this item; and

                     (b)  children born before the commencement of this item, other than children in respect of whom the Secretary had determined, before that commencement, maternity immunisation allowance was to be paid, based on eligibility for the allowance under subsection 39(2) of that Act or section 40 of that Act (so far as it relates to that subsection).

Child dies within 5 years of birth

(2)       The amendment made by item 5 applies in relation to deaths occurring on or after the commencement of that item.

Adoption of children born outside Australia

(3)       Subsections 39(5) and (6) of the A New Tax System (Family Assistance) Act 1999 apply in relation to:

                     (a)  processes for adoptions beginning before, on or after the commencement of this item; and

                     (b)  arrivals in Australia occurring on or after 1 July 2006.

(4)       Paragraph 39(5)(e) of the A New Tax System (Family Assistance) Act 1999 applies in relation to a child arriving in Australia on or after 1 July 2006 and before 1 January 2009 as if the reference in that paragraph to “the day the child turns 4” were a reference to “1 January 2011”.

(5)       Subsection 39(6) of the A New Tax System (Family Assistance) Act 1999 , insofar as it relates to subsection 39(8) of that Act, applies as if a reference in subparagraphs 39(6)(d)(i) and (ii) of that Act to “the child so arrives on a day that is after the child turns 3 and before the child turns 16” included a reference to “the child so arrives on or after 1 July 2006 and before 1 January 2009 and so arrives on the day the child turns 3 or an earlier day”.

(6)       Paragraph 39(7)(a) of the A New Tax System (Family Assistance) Act 1999 applies in relation to a child arriving in Australia on or after 1 July 2006 and before 1 January 2009 as if the reference in that paragraph to “within the last 6 months of the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d)” were a reference to “that is at least 18 months after the day of the arrival mentioned in paragraph (6)(d) and is before 1 January 2011”.

(7)       Subsection 39(8) of the A New Tax System (Family Assistance) Act 1999 applies in relation to a child arriving in Australia on or after 1 July 2006 and before 1 January 2009 as if the reference in that subsection to “within the period of 2 years beginning on the day of the arrival mentioned in paragraph (6)(d)” were a reference to “before 1 January 2011”.

(8)       Subsection 39(9) of the A New Tax System (Family Assistance) Act 1999 applies in relation to:

                     (a)  processes for adoptions beginning before, on or after the commencement of this item; and

                     (b)  deaths occurring on or after 1 July 2006.

13  Application and transitional—amount of maternity immunisation allowance

(1)       Paragraph 67(2)(a) of the A New Tax System (Family Assistance) Act 1999 , to the extent it relates to subsection 39(2) of that Act or section 40 of that Act (so far as it relates to subsection 39(2) of that Act) applies in relation to:

                     (a)  claims for payment of maternity immunisation allowance made on or after the commencement of this item; and

                     (b)  claims for payment of maternity immunisation allowance made before that commencement that had not been determined by the Secretary before that commencement.

(2)       If:

                     (a)  the Secretary determines that an individual is entitled to be paid maternity immunisation allowance for a child based on eligibility for the allowance under subsection 39(5) of the A New Tax System (Family Assistance) Act 1999 or section 40 of that Act (so far as it relates to that subsection); and

                     (b)  the day of the arrival mentioned in paragraph 39(5)(d) of that Act was before 1 January 2009;

then:

                     (c)  the amount of the allowance in respect of the child is the amount under subsection 67(1) of that Act; and

                     (d)  paragraph 67(4)(a) of that Act is taken to be satisfied in relation to that amount.

(3)       If, before the commencement of this item, the Secretary determined that an amount of maternity immunisation allowance under section 67 of the A New Tax System (Family Assistance) Act 1999 was to be paid in respect of a child, no further amount of maternity immunisation allowance is to be paid in respect of the child after that commencement.

14  Application and transitional—claims for maternity immunisation allowance

(1)       If:

                     (a)  an individual made a claim for maternity immunisation allowance before the commencement of this item based on eligibility for the allowance under subsection 39(2) of the A New Tax System (Family Assistance) Act 1999 ; and

                     (b)  the claim had not been determined by the Secretary before that commencement;

the individual is also taken to have made a claim for maternity immunisation allowance, based on eligibility for the allowance under subsection 39(2A) of the A New Tax System (Family Assistance) Act 1999 , on 1 January 2009.

(2)       If:

                     (a)  an individual:

                              (i)  is eligible for maternity immunisation allowance under subsection 39(5) or (6) of the A New Tax System (Family Assistance) Act 1999 in respect of an arrival in Australia that occurred before 1 January 2009; or

                             (ii)  is eligible for maternity immunisation allowance under subsection 39(9) of the A New Tax System (Family Assistance) Act 1999 in respect of a death that occurred before 1 January 2009; and

                     (b)  the individual makes a claim for the allowance before 1 January 2011; and

                     (c)  apart from this subitem, subsection 39(4) of the A New Tax System (Family Assistance) (Administration) Act 1999 would apply to make the claim not effective;

then subsection 39(4) of the A New Tax System (Family Assistance) (Administration) Act 1999 does not apply in relation to the claim.

(3)       The amendment made by item 10 applies in relation to claims for payment of maternity immunisation allowance made on or after the commencement of that item.

(4)       The amendment made by item 11 applies in relation to:

                     (a)  claims for payment of maternity immunisation allowance made on or after the commencement of that item; and

                     (b)  claims for payment of maternity immunisation allowance made before that commencement that had not been determined by the Secretary before that commencement.