Commonwealth: Family Assistance and Other Legislation Amendment Act 2013 (Cth)

Family Assistance and Other Legislation Amendment Act 2013 No. 70, 2013 Compilation No. 1 Compilation date: 28 June 2013 Includes amendments up to: Act No. 5, 2015 Registered: 5 March 2015 About this compilation This compilation This is a compilation of the Family Assistance and Other Legislation Amendment Act 2013 that shows the text of the law as amended and in force on 28 June 2013 (the compilation date). This compilation was prepared on 5 March 2015. The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law. Self-repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Reduction of baby bonus from 1 July 2013 A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Family Assistance and Other Legislation Amendment Act 2012 Schedule 2—Family tax benefit and double orphan pension A New Tax System (Family Assistance) Act 1999 Social Security Act 1991 Schedule 2A—Replacement of baby bonus from 1 March 2014 Part 1—Newborn supplement for Part A rate of family tax benefit A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Part 2—Stillborn baby payment A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Income Tax Assessment Act 1997 Paid Parental Leave Act 2010 Social Security (Administration) Act 1999 Part 3—Counting previous PPL period etc. for work test Paid Parental Leave Act 2010 Part 4—Application and transitional provisions Schedule 2B—Time periods Part 1—Amendments A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Part 2—Application provisions Schedule 3—Other amendments Part 1—Schoolkids bonus A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Part 2—Entrusted to care A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008 Paid Parental Leave Act 2010 Paid Parental Leave (Consequential Amendments) Act 2010 Part 3—Family assistance clean energy payments A New Tax System (Family Assistance) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 Part 4—Social security and veterans' entitlements supplements Division 1—Instalments of quarterly supplements Social Security (Administration) Act 1999 Veterans' Entitlements Act 1986 Division 2—Interactions with quarterly clean energy supplement Social Security Act 1991 Social Security (Administration) Act 1999 Veterans' Entitlements Act 1986 Division 3—Other minimum daily rate amendments Social Security (Administration) Act 1999 Part 5—Dad and partner pay Paid Parental Leave Act 2010 Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history An Act to amend the law relating to family assistance, social security, veterans' entitlements and paid parental leave, and for related purposes 1 Short title This Act may be cited as the Family Assistance and Other Legislation Amendment Act 2013. 2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 27 June 2013 2. Schedule 1, items 1 to 3B 1 July 2013. 1 July 2013 3. Schedule 1, items 4 to 6 The day after this Act receives the Royal Assent. 28 June 2013 4. Schedule 1, items 7 and 8 1 July 2013. 1 July 2013 5. Schedule 1, item 9 The day after this Act receives the Royal Assent. 28 June 2013 6. Schedule 1, item 11 1 July 2013. 1 July 2013 7. Schedule 2, items 1 to 3 Immediately after the commencement of item 3 of Schedule 2 to the Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Election Commitments and Other Measures) Act 2011. 1 January 2012 8. Schedule 2, items 4 and 5 1 January 2012. 1 January 2012 9. Schedule 2, items 6 and 7 1 January 2013. 1 January 2013 9A. Schedule 2A, Parts 1 and 2 1 March 2014. 1 March 2014 9B. Schedule 2A, Part 3 The day after this Act receives the Royal Assent. 28 June 2013 9C. Schedule 2A, item 67 1 March 2014. 1 March 2014 9D. Schedule 2A, item 68 The day after this Act receives the Royal Assent. 28 June 2013 9E. Schedule 2B, items 1 and 2 The day after this Act receives the Royal Assent. 28 June 2013 9F. Schedule 2B, items 3 and 4 Immediately after the commencement of Part 1 of Schedule 3. 28 June 2013 9G. Schedule 2B, items 5 to 58 The day after this Act receives the Royal Assent. 28 June 2013 10. Schedule 3, Parts 1 and 2 The day after this Act receives the Royal Assent. 28 June 2013 11. Schedule 3, items 58 and 59 1 July 2013. 1 July 2013 12. Schedule 3, items 60 to 62 The day after this Act receives the Royal Assent. 28 June 2013 13. Schedule 3, items 63 to 67 1 July 2013. 1 July 2013 14. Schedule 3, Part 4, Division 1 The later of: 28 June 2013 (paragraph (a) applies) (a) the start of the day after this Act receives the Royal Assent; and (b) immediately after the commencement of Part 3 of Schedule 1 to the Clean Energy (Household Assistance Amendments) Act 2011. 15. Schedule 3, Part 4, Division 2 Immediately after the commencement of Part 5 of Schedule 1 to the Clean Energy (Household Assistance Amendments) Act 2011. 20 March 2013 16. Schedule 3, Part 4, Division 3 The day after this Act receives the Royal Assent. 28 June 2013 17. Schedule 3, Part 5 The day after this Act receives the Royal Assent. 28 June 2013 Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act. 3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. Schedule 1—Reduction of baby bonus from 1 July 2013 A New Tax System (Family Assistance) Act 1999 1 Section 66 Repeal the section, substitute: 66 Amount of baby bonus General rule (1) Subject to this section, the amount of baby bonus for an individual in respect of a child is as follows: (a) if the individual is eligible for baby bonus under subsection 36(2) and the child is the first child born alive to the woman who gave birth to the child—$5,000; (b) if the individual is eligible for baby bonus under subsection 36(3) and the child is the first child that becomes entrusted to the care of the individual, or the individual's partner, in the circumstances mentioned in paragraph 36(3)(b)—$5,000; (c) if the individual is eligible for baby bonus under subsection 36(4), the child is the first stillborn child of the woman who gave birth to the child and the woman has not given birth to any other children—$5,000; (d) if the individual is eligible for baby bonus under subsection 36(5) and the child is the first child that becomes entrusted to the care of the individual, or the individual's partner, in the circumstances mentioned in paragraphs 36(5)(a) to (b)—$5,000; (e) otherwise—$3,000. Multiple children cases (2) The amount of baby bonus for an individual in respect of each child born during the same multiple birth (including any stillborn child) is $5,000. (3) If an individual is eligible for baby bonus under subsection 36(3) in respect of 2 or more children who become entrusted to the care of the individual, or the individual's partner, as part of the same entrustment to care process, the amount of baby bonus in respect of each child is $5,000. (4) If an individual is eligible for baby bonus under subsection 36(5) in respect of 2 or more children who become entrusted to the care of the individual as part of the same adoption process, the amount of baby bonus in respect of each child is $5,000. Shared baby bonus (5) If, under paragraph 37(3)(b), the Secretary has determined the percentage that is to be an individual's percentage of baby bonus in respect of a child, the amount of baby bonus for the individual in respect of that child is that percentage of the amount worked out under subsections (1) to (3) of this section. 2 Clause 2 of Schedule 4 (table item 17AD) Omit "subsection 66(1)", substitute "paragraphs 66(1)(a), (b), (c), (d) and (e) and subsections 66(2), (3) and (4)". 3 Subclause 3(9) of Schedule 4 (heading) Omit ", 1 July 2013 and 1 July 2014", substitute "and 1 July 2013". 3A Subclause 3(9) of Schedule 4 Omit ", 1 July 2013 and 1 July 2014", substitute "and 1 July 2013". 3B Subclause 3(9) of Schedule 4 (note) Repeal the note. A New Tax System (Family Assistance) (Administration) Act 1999 4 Subsection 39(2) Omit "if it is made later than 52 weeks after", substitute "unless it is made before the end of the period of 52 weeks beginning on". 5 Paragraph 39(2)(a) Omit "the birth", substitute "the day of the birth". 6 Paragraph 39(2)(b) Omit "the time", substitute "the day". 7 Paragraphs 47(2A)(b) and (c) Repeal the paragraphs, substitute: (b) if the claimant becomes eligible for baby bonus between 1 September 2012 and 30 June 2013—$846.20; (c) if the claimant becomes eligible for baby bonus between 1 July 2013 and 30 June 2015 and the amount of baby bonus is the amount applicable under paragraph 66(1)(a), (b), (c) or (d) or subsection 66(2), (3) or (4) of the Family Assistance Act—$846.20; (d) if the claimant becomes eligible for baby bonus between 1 July 2013 and 30 June 2015 and the amount of baby bonus is the amount applicable under paragraph 66(1)(e) of the Family Assistance Act—$692.40; (e) if the claimant becomes eligible for baby bonus on or after 1 July 2015 and the amount of baby bonus is the amount applicable under paragraph 66(1)(a), (b), (c) or (d) or subsection 66(2), (3) or (4) of the Family Assistance Act—the amount worked out as follows: (f) if the claimant becomes eligible for baby bonus on or after 1 July 2015 and the amount of baby bonus is the amount applicable under paragraph 66(1)(e) of the Family Assistance Act—the amount worked out as follows: 8 Application provision—amount of baby bonus The amendment made by item 1 applies in relation to individuals who become eligible for baby bonus on or after 1 July 2013. 9 Application provision—claims for baby bonus The amendments made by items 4 to 6 apply in relation to claims for payment of baby bonus that are made on or after the commencement of those items. Family Assistance and Other Legislation Amendment Act 2012 11 Item 6 of Schedule 2 Repeal the item. Schedule 2—Family tax benefit and double orphan pension A New Tax System (Family Assistance) Act 1999 1 Paragraph 22B(3)(a) After "is in", insert "November or". 2 Paragraph 22B(3)(b) Omit "December", substitute "November". 3 Application provision—items 1 and 2 The amendments made by items 1 and 2 apply in relation to working out whether an individual is a senior secondary school child for days on or after 1 January 2012. Social Security Act 1991 4 Subsection 5(1) (definition of young person) Repeal the definition, substitute: young person: (a) except in Part 2.20—has the meaning given by subsection (1B) of this section; and (b) in Part 2.20—means a person who: (i) is under 16 years of age; or (ii) has reached 16, but is under 22, years of age and is receiving full‑time education at a school, college or university; or (iii) has reached 16 years of age and is a senior secondary school child (within the meaning of section 22B of the Family Assistance Act (disregarding subparagraph 22B(1)(a)(i) of that Act)). 5 Application provision—item 4 In respect of the amendment made by item 4, Part 2.20 of the Social Security Act 1991 applies in relation to working out qualification for a double orphan pension for days on or after 1 January 2012. 6 Subsection 5(1) (paragraph (b) of the definition of young person) Repeal the paragraph, substitute: (b) in Part 2.20—means a person who is under 20 years of age. 7 Application provision—item 6 In respect of the amendment made by item 6, Part 2.20 of the Social Security Act 1991 applies in relation to working out qualification for a double orphan pension for days on or after 1 January 2013. Schedule 2A—Replacement of baby bonus from 1 March 2014 Part 1—Newborn supplement for Part A rate of family tax benefit A New Tax System (Family Assistance) Act 1999 1 Subsection 3(1) (at the end of the definition of family tax benefit) Add "(and includes any amount under section 58AA)". 2 After section 58 Insert: 58AA Newborn upfront payment of family tax benefit if newborn supplement added into Part A rate (1) If, under Division 1A of Part 5 of Schedule 1, an amount of newborn supplement is added in relation to an individual and an FTB child of the individual, then the individual is entitled to be paid, as an amount of family tax benefit, $500 in respect of the FTB child. Note: The amount is to be paid as a single lump sum: see section 24A of the Family Assistance Administration Act. Exceptions (2) Subsection (1) does not apply in relation to an individual and an FTB child of the individual if another individual has received an amount under this section in respect of that child while the individual and the other individual were members of the same couple. (3) Subsection (1) does not apply in relation to an individual and an FTB child of the individual in the circumstances prescribed in a legislative instrument under subclause 35A(12) of Schedule 1. One amount only in respect of FTB child (4) An individual cannot receive more than one amount under this section in respect of an FTB child of the individual. 3 Clause 3 of Schedule 1 (after paragraph (b) of step 1 of the method statement) Insert: (ba) the individual's newborn supplement (if any) under Division 1A of Part 5 (clauses 35A and 35B); 4 Clause 24N of Schedule 1 (after step 2 of the method statement) Insert: Step 2A. Work out the individual's newborn supplement (if any) under Division 1A of Part 5 (clauses 35A and 35B) for FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer. 5 Clause 25 of Schedule 1 (after paragraph (b) of step 1 of the method statement) Insert: (ba) the individual's newborn supplement (if any) under Division 1A of Part 5 (clauses 35A and 35B); 6 After Division 1 of Part 5 of Schedule 1 Insert: Division 1A—Newborn supplement 35A Eligibility for newborn supplement (1) Subject to this clause, an amount of newborn supplement is to be added, for a day, in working out an individual's maximum rate under clause 3, or an individual's Method 2 base rate under clause 25, if subclause (2), (5) or (7) of this clause applies for that day in relation to the individual and an FTB child of the individual. Parent of child (2) This subclause applies for a day in relation to the individual and an FTB child of the individual if: (a) the individual, or the individual's partner, is a parent of the child on that day; and (b) the child is aged less than one on that day; and (c) if this subclause were to apply for that day, the individual's Part A rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and (d) that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (c) are satisfied; and (e) if the individual is, under a law (the registration law) of a State or Territory, responsible (whether alone or jointly) for registering the birth of the child in accordance with the law—the Secretary is notified, or becomes aware, at any time before the end of whichever of the following periods is applicable, that the birth registration requirement is met: (i) the first income year after the income year (the relevant income year) in which occurs the last day on which paragraphs (a) to (d) are satisfied; (ii) if a further period in respect of the individual's claim for payment of family tax benefit in respect of the child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act and that claim is for a past period falling within the relevant income year—such further period (if any) as the Secretary allows in special circumstances. (3) For the purposes of paragraph (2)(e), the birth registration requirement is the requirement that: (a) the birth of the child has been registered in accordance with the registration law; or (b) the individual, or the individual's partner, has applied to have the birth of the child registered in accordance with the registration law. (4) Any further period allowed by the Secretary under subparagraph (2)(e)(ii) must end no later than the end of the second income year after the relevant income year. Child entrusted to care of individual or individual's partner (5) This subclause applies for a day in relation to the individual and an FTB child of the individual if: (a) neither the individual, nor the individual's partner, is a parent of the child on that day; and (b) on or before that day, the child became entrusted to the care of the individual or the individual's partner; and (c) the child is aged less than one on that day; and (d) if this subclause were to apply for that day, the individual's Part A rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and (e) that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (d) are satisfied. (6) However, subclause (5) does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if the child is not an FTB child of the individual for a continuous period of at least 13 weeks beginning on the first day that paragraphs (5)(a) to (d) are satisfied. Adoption (7) This subclause applies for a day in relation to the individual and an FTB child of the individual if: (a) on or before that day, the child became entrusted to the care of the individual or the individual's partner; and (b) it is an authorised party that entrusts the child to the care of the individual or the individual's partner; and (c) the authorised party does so as part of the process for the adoption of the child by the individual or the individual's partner; and (d) if this subclause were to apply for that day, the individual's Part A rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and (e) that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (d) are satisfied; and (f) that day occurs before the end of the period of 12 months beginning on the day the child became entrusted to the care of the individual or the individual's partner. Exceptions (8) This clause does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if parental leave pay is payable to the individual for that child. (9) This clause does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if: (a) parental leave pay is payable to a person (other than the individual) for that child; and (b) the person and the individual are members of a couple for: (i) if the person's PPL period is 13 weeks or more—at least 13 weeks of that PPL period; or (ii) if the person's PPL period is less than 13 weeks—the whole of that PPL period. (10) If: (a) under this clause, an amount of newborn supplement is added in relation to an individual and an FTB child of the individual for a period of 13 weeks; and (b) the individual is a member of a couple throughout that period; then this clause does not apply in relation to the other member of that couple and that child. (11) An amount of newborn supplement is not to be added under this clause for a day or days in relation to an individual and an FTB child of the individual in the circumstances prescribed in a legislative instrument under subclause (12). (12) The Minister may, by legislative instrument, prescribe circumstances for the purposes of either or both of subsection 58AA(3) and subclause (11) of this clause. (13) The circumstances, in relation to an individual and an FTB child of the individual, must relate to one or more of the following: (a) the payability of parental leave pay to another individual for that child; (b) the addition of newborn supplement under this clause in relation to another individual and that child; (c) the individual being a member of a couple or a former member of a couple. Definition (14) In this clause: parent includes a relationship parent. 35B Annualised rate of newborn supplement General rule (1) Subject to this clause, the amount of newborn supplement for an individual in respect of an FTB child is as follows: (a) if subclause 35A(2) applies and the child is the first child born alive to the woman who gave birth to the child—the amount worked out using the formula: (b) if subclause 35A(5) applies and the child is the first child that becomes entrusted to the care of the individual or the individual's partner—the amount worked out using the formula: (c) if subclause 35A(7) applies and the child is the first child that becomes entrusted to the care of the individual, or the individual's partner, in the circumstances mentioned in paragraphs 35A(7)(a) to (c)—the amount worked out using the formula: (d) otherwise—the amount worked out using the formula: Note: The amount of the newborn supplement added under this Division forms part of the calculation of an individual's annual rate of family tax benefit, which is then converted to a daily rate of family tax benefit: see subsection 58(3). That daily rate, to the extent it relates to the newborn supplement, is paid for a maximum of 13 weeks: see clause 35A. Multiple children cases (2) If subclause 35A(2) applies in relation to an individual and 2 or more children born during the same multiple birth, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula: (3) If subclause 35A(5) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual's partner, as part of the same entrustment to care process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula: (4) If subclause 35A(7) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual's partner, as part of the same adoption process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula: 7 Clause 2 of Schedule 4 (after table item 7) Insert: 7A Newborn supplement for family tax benefit (Part A) newborn supplement [Schedule 1—paragraphs 35B(1)(a), (b), (c) and (d) and subclauses 35B(2), (3) and (4)—the dollar amount in the formula] 7B Upfront payment of family tax benefit newborn upfront payment [subsection 58AA(1)] 8 Subclause 3(1) of Schedule 4 (after table item 7) Insert: 7A newborn supplement 1 July December highest December quarter before reference quarter (but not earlier than December quarter 2012) $0.91 7B newborn upfront payment 1 July December highest December quarter before reference quarter (but not earlier than December quarter 2012) $1.00 9 Subclause 3(7) of Schedule 4 Omit ", the FTB income limit (B) and the baby bonus income limit", substitute "and the FTB income limit (B)". 10 Subclause 3(9) of Schedule 4 Repeal the subclause, substitute: First indexation of newborn supplement and newborn upfront payment (9) The first indexation under subclause (1) of the newborn supplement and the newborn upfront payment is to take place on 1 July 2014. A New Tax System (Family Assistance) (Administration) Act 1999 11 Section 5 Before "The", insert "(1)". 12 At the end of section 5 Add: (2) A claim is not required for an amount of family tax benefit under section 58AA of the Family Assistance Act. 13 Section 24 (heading) Repeal the heading, substitute: 24 Payments of family tax benefit for a past period or by single payment/in substitution because of the death of another individual 14 After section 24 Insert: 24A Other payments of family tax benefit (1) If an individual is entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act, the Secretary must pay the amount to the individual in a single lump sum, at such time and in such manner as the Secretary considers appropriate. (2) This section is subject to Subdivision CA of this Division, Part 4, Division 3 of Part 8B and sections 225 and 226. 15 Section 219TA (after paragraph (c) of the definition of relevant benefit) Insert: (caa) family tax benefit under section 58AA of the Family Assistance Act; or Part 2—Stillborn baby payment A New Tax System (Family Assistance) Act 1999 16 Subsection 3(1) (definition of baby bonus) Repeal the definition. 17 Subsection 3(1) (paragraph (b) of the definition of family assistance) Repeal the paragraph, substitute: (b) stillborn baby payment; or 18 Subsection 3(1) (paragraph (c) of the definition of FTB child) Repeal the paragraph, substitute: (c) in relation to stillborn baby payment—has the meaning given in Subdivision A of Division 1 of Part 3; and 19 Subsection 3(1) (definition of primary carer) Repeal the definition. 20 Subsection 3(1) Insert: stillborn baby payment means the payment for which an individual is eligible under Division 2 of Part 3. 21 Division 2 of Part 3 Repeal the Division, substitute: Division 2—Eligibility for stillborn baby payment Subdivision A—Eligibility of individuals for stillborn baby payment in normal circumstances 36 When an individual is eligible for stillborn baby payment in normal circumstances (1) Subject to this section, an individual is eligible for a stillborn baby payment in respect of a child if: (a) the child is a stillborn child; and (b) had the child been born alive: (i) the child would have been an FTB child of the individual at birth; and (ii) the individual, or the individual's partner, would have been the primary carer of the child at birth; and (c) either: (i) the individual would have been eligible for family tax benefit in respect of the child, at any time within the period of 26 weeks starting on the day of the child's delivery, assuming the child had not been a stillborn child; or (ii) the individual would have been so eligible on the assumption described in subparagraph (i) except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and (d) the claim for payment of stillborn baby payment contains an estimate of the sum of: (i) the individual's adjusted taxable income; and (ii) if the individual is a member of a couple on the day the claim is made—the adjusted taxable income of the individual's partner; for the period of 6 months beginning on the day of the child's delivery; and (e) that estimate is less than or equal to $60,000 and the Secretary considers that estimate to be reasonable. (2) Paragraphs (1)(c) and (e) do not apply if on any day during the period of 52 weeks beginning on the day of the child's delivery: (a) either: (i) a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the individual; or (ii) a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 32 of this Act; and (b) the individual's rate of family tax benefit, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1 and disregarding section 58A and subclauses 38AA(3) and 38AF(3) of Schedule 1, consisted of or included a Part A rate greater than nil. Estimate of adjusted taxable income (3) For the purposes of paragraph (1)(d): (a) a reference in Schedule 3 to an income year is taken to be a reference to the 6‑month period mentioned in that paragraph; and (b) disregard subclause 2(2) and clauses 3 and 3A of that Schedule. Exception (4) This section does not apply, and is taken never to have applied, in relation to the individual and the child if parental leave pay is payable to the individual, or the individual's partner, for the child. 37 Only one individual eligible for stillborn baby payment in respect of a child If the Secretary determines that an individual who is a member of a couple is eligible for a stillborn baby payment under subsection 36(1) in respect of a child, the Secretary must not determine that the partner of the individual is eligible for a stillborn baby payment in respect of that child. Subdivision B—Eligibility of individuals for stillborn baby payment where death occurs 38 What happens if an individual eligible for stillborn baby payment dies If: (a) an individual is eligible for a stillborn baby payment (the subject payment) in respect of a child; and (b) the individual dies; and (c) before the individual died, the subject payment had not been paid to the individual (whether or not a claim had been made under Part 3 of the Family Assistance Administration Act); and (d) another individual makes a claim under that Part for payment of a stillborn baby payment because of the death of the first‑mentioned individual, stating that he or she wishes to become eligible for the subject payment; and (e) the claim is made: (i) within 52 weeks after the death; or (ii) within a further period allowed by the Secretary in special circumstances; and (f) the Secretary considers that the other individual ought to be eligible for the subject payment; the other individual is eligible for the subject payment. No‑one else is, or can become, eligible for or entitled to be paid that payment. 22 Division 2 of Part 4 Repeal the Division, substitute: Division 2—Stillborn baby payment 66 Amount of stillborn baby payment General rule (1) Subject to this section, the amount of a stillborn baby payment for an individual in respect of a child is as follows: (a) if the child is the first stillborn child of the woman who gave birth to the child—the amount worked out using the formula: (b) otherwise—the amount worked out using the formula: Multiple children case (2) If 2 or more children are born during the same multiple birth and there is at least one stillborn child, the amount of stillborn baby payment for an individual in respect of each stillborn child born during that birth is the amount worked out using the formula: Definitions (3) In this section: higher newborn supplement amount means the dollar amount mentioned in the formula under paragraph 35B(1)(a) of Schedule 1 (including that amount as indexed). lower newborn supplement amount means the dollar amount mentioned in the formula under paragraph 35B(1)(d) of Schedule 1 (including that amount as indexed). newborn upfront amount means the amount mentioned in subsection 58AA(1) (including that amount as indexed). 23 Subsection 85(1) Omit "(1)". 24 Subsection 85(2) Repeal the subsection. 25 Clause 2 of Schedule 4 (table items 17AD and 17AE) Repeal the items, substitute: 17AD Income limit for stillborn baby payment stillborn baby payment income limit [paragraph 36(1)(e)] 26 Subclause 3(1) of Schedule 4 (table items 17AD and 17AE) Repeal the items, substitute: 17AD stillborn baby payment income limit 1 July December highest December quarter before reference quarter (but not earlier than December quarter 2015) $1.00 27 Before subclause 3(5) of Schedule 4 Insert: First indexation of stillborn baby payment income limit (4A) The first indexation under subclause (1) of the stillborn baby payment income limit is to take place on 1 July 2017. A New Tax System (Family Assistance) (Administration) Act 1999 28 Subsection 3(1) (definition of early claim day) Repeal the definition, substitute: early claim day, in relation to a claim for payment of family tax benefit by instalment, means the day occurring 97 days before 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. It does not matter whether the child becomes such an FTB child on the expected day. 29 Subsection 3(1) (paragraph (c) of the definition of TFN claim person) Omit "baby bonus", substitute "a stillborn baby payment". 30 Subsection 3(1) (paragraph (c) of the definition of TFN substitution person) Omit "baby bonus", substitute "a stillborn baby payment". 31 Division 3 of Part 3 (heading) Repeal the heading, substitute: Division 3—Stillborn baby payment 32 Sections 36 to 38 Repeal the sections, substitute: 36 Need for a claim The only way that a person can become entitled to be paid a stillborn baby payment is to make a claim in accordance with this Division. 37 Who can claim The only persons who can make a claim in accordance with this Division are individuals. 38 How to claim (1) An individual (the claimant) may make a claim for payment of: (a) a stillborn baby payment in normal circumstances; or (b) a stillborn baby payment because of the death of another individual. (2) A claim is not effective unless: (a) the claim: (i) is made in a form and manner; and (ii) contains any information; and (iii) is accompanied by any documents; required by the Secretary; and (b) in the case of a claim for a stillborn baby payment in normal circumstances—the claim contains an estimate of the sum of: (i) the individual's adjusted taxable income; and (ii) if the individual is a member of a couple on the day the claim is made—the adjusted taxable income of the individual's partner; for the 6‑month period mentioned in paragraph 36(1)(d) of the Family Assistance Act; and (c) in the case of a claim for a stillborn baby payment in normal circumstances—the tax file number requirement in section 38A has been satisfied in relation to the claim; and (d) in the case of a claim for a stillborn baby payment because of the death of another individual—the tax file number requirement in section 38B has been satisfied in relation to the claim. Estimate of adjusted taxable income (3) For the purposes of paragraph (2)(b): (a) a reference in Schedule 3 to the Family Assistance Act to an income year is taken to be a reference to the 6‑month period referred to in that paragraph; and (b) disregard subclause 2(2) and clauses 3 and 3A of that Schedule. 33 Section 38A (heading) Omit "baby bonus", substitute "stillborn baby payment". 34 Section 38B (heading) Omit "baby bonus", substitute "stillborn baby payment". 35 Section 39 Repeal the section, substitute: 39 Restrictions on claiming "Normal circumstances" entitlement must not already have been determined, or be awaiting determination, on a previous claim (1) A claim for payment of a stillborn baby payment in normal circumstances is not effective if the claimant has previously made such a claim based on the same circumstances (whether or not the claim has yet been determined). Timing of "normal circumstances" stillborn baby payment claim (2) Subject to subsections (3) and (4), a claim for payment of a stillborn baby payment in normal circumstances is not effective unless it is made before the end of the period of 52 weeks beginning on the day of the birth of the stillborn child. (3) If the Secretary is satisfied that the claimant was unable to make a claim for payment of a stillborn baby payment in normal circumstances because of severe illness associated with the birth of the stillborn child, the Secretary may extend the period of 52 weeks mentioned in subsection (2) to such longer period as the Secretary considers appropriate. (4) If: (a) the claimant, or the claimant's partner, 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 payment of a stillborn baby payment relates; and (b) the Secretary notifies the claimant, or the claimant's partner, under section 24 of that Act that parental leave pay is not payable for the child; and (c) the notice is given: (i) after the end of the period of 52 weeks mentioned in subsection (2) of this section; or (ii) during the last 13 weeks of that period of 52 weeks; subsection (2) of this section does not apply if the claim for payment of a stillborn baby payment is made within the period of 13 weeks after the day on which the notice is given. "Bereavement" entitlement must not already have been determined, or be awaiting determination, on a previous claim (5) A claim for payment of a stillborn baby payment because of the death of another individual is not effective if the claimant has previously made such a claim because of the death of that individual (whether or not the claim has yet been determined). 36 Section 41 Repeal the section, substitute: 41 Secretary must determine claim (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" stillborn baby payment determination pending resolution of parental leave pay (3) If: (a) the claim is one for payment of a stillborn baby payment 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 a stillborn baby payment relates; the Secretary must not determine the claim for a stillborn baby payment 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. 37 Sections 42 to 47AB Repeal the sections, substitute: 42 Determination of "normal circumstances" entitlement claim If: (a) the claim is one for payment of a stillborn baby payment in normal circumstances; and (b) the Secretary is satisfied that the claimant is eligible for a stillborn baby payment 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; the Secretary must determine that the claimant is entitled to be paid the stillborn baby payment and must determine the amount of the payment that the claimant is entitled to be paid. 43 Determination of "bereavement" entitlement claim If: (a) the claim is one for payment of a stillborn baby payment because of the death of another individual; and (b) the Secretary is satisfied that the claimant is, in the circumstances covered by the claim, eligible for a stillborn baby payment in accordance with Subdivision B of Division 2 of Part 3 of the Family Assistance Act; the Secretary must determine that the claimant is entitled to be paid the stillborn baby payment and must determine the amount of the payment that the claimant is entitled to be paid. 44 Determination that no entitlement If the Secretary is not satisfied as mentioned in section 42 or 43, the Secretary must determine that the claimant is not entitled to be paid a stillborn baby payment in respect of the child to whom the claim relates, or in the circumstances covered by the claim, as the case requires. 45 When determination is in force A determination comes into force when it is made and remains in force at all times afterwards. 46 Notice of determination (1) The Secretary must give notice of the determination to the claimant, stating: (a) whether the claimant is entitled to be paid a stillborn baby payment under the determination; and (b) if the claimant is entitled—the amount of the stillborn baby payment and how it is to be paid; and (c) that the claimant may apply for review of the determination in the manner set out in Part 5. (2) The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with. 47 Payment of stillborn baby payment (1) If the claimant is entitled to be paid a stillborn baby payment, the Secretary must pay the amount of the payment to the claimant in a single lump sum: (a) on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the amount to be paid; and (b) to the credit of a bank account nominated and maintained by the claimant. Payment not to bank account (2) However, the Secretary may direct that an amount that is to be paid under subsection (1) is to be paid in a way other than by payment to the credit of a bank account nominated and maintained by the claimant. A direction has effect accordingly. Interaction with other provisions (3) This section is subject to Part 4, Division 3 of Part 8B and sections 225 and 226. 38 Paragraphs 47A(1)(b) and (2)(b) Omit "baby bonus", substitute "a stillborn baby payment". 39 Subsection 47A(3) Omit "baby bonus", substitute "a stillborn baby payment". 40 Sections 47B and 47C Repeal the sections. 41 Paragraph 66(1)(c) Repeal the paragraph, substitute: (c) stillborn baby payments; 42 Paragraph 71(1)(a) Omit "baby bonus", substitute "stillborn baby payment". 43 Subsection 93A(6) (paragraph (a) of the definition of family assistance payment) Omit "baby bonus", substitute "stillborn baby payment". 44 Section 219TA (paragraph (d) of the definition of relevant benefit) Repeal the paragraph, substitute: (d) stillborn baby payment; or Income Tax Assessment Act 1997 45 Section 11‑15 (table item headed "family assistance") Omit: baby bonus............................... 52‑150 46 Section 11‑15 (at the end of the table item headed "family assistance") Add: stillborn baby payment....................... 52‑150 47 Section 52‑150 Omit "baby bonus", substitute "stillborn baby payment". Paid Parental Leave Act 2010 48 Section 4 Omit: (c) not have returned to work; and (d) not be entitled to baby bonus. substitute: (c) not have returned to work. 49 Section 6 (definition of baby bonus) Repeal the definition. 50 Section 30 Omit: (c) not have returned to work; and (d) not be entitled to baby bonus. substitute: (c) not have returned to work. 51 Paragraph 31(2)(e) Omit "Division 7); and", substitute "Division 7).". 52 Paragraph 31(2)(f) Repeal the paragraph. Social Security (Administration) Act 1999 53 Section 123TC (paragraph (e) of the definition of category I welfare payment) Omit "baby bonus", substitute "stillborn baby payment". 54 Section 123TC (paragraph (p) of the definition of category Q welfare payment) Omit "baby bonus", substitute "stillborn baby payment". 55 Section 123TC (paragraph (c) of the definition of category S welfare payment) Omit "baby bonus", substitute "stillborn baby payment". 56 Subsection 123XJA(3) Repeal the subsection. 57 Subsection 123XJA(4) (heading) Omit "—instalments of other category I welfare payments". 58 Subsection 123XJA(4) Omit "(other than baby bonus under the Family Assistance Act)". 59 Subsection 123XJC(3) Repeal the subsection. 60 Subsection 123XJC(4) (heading) Omit "—instalments of other category I welfare payments". 61 Subsection 123XJC(4) Omit "(other than baby bonus under the Family Assistance Act)". Part 3—Counting previous PPL period etc. for work test Paid Parental Leave Act 2010 62 Section 30 After "(for a secondary claimant).", insert "A previous PPL period and previous DAPP period of the person may be taken into account in working out whether the person satisfies the work test for a subsequent child.". 63 At the end of section 32 Add: Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), see section 35A to work out the hours of qualifying work the person is taken to have performed on the day. 64 Subsection 34(1) Repeal the subsection, substitute: (1) A person performs qualifying work on a day if at least one of the following applies on the day: (a) the person performs at least one hour of paid work; (b) the person takes a period of paid leave of at least one hour; (c) the day is in the person's PPL period for a previous child; (d) the day is in the person's DAPP period for a previous child. 65 After section 35 Insert: 35A Hours of qualifying work on a day in a PPL or DAPP period If person does not perform paid work or take paid leave in previous PPL or DAPP period (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is in the person's PPL period or DAPP period for a previous child, the person is taken to have performed on that day: (a) 7.6 hours of work, if the day is a week day; and (b) no hours of work, if the day is a Saturday or Sunday. If person performs paid work in previous PPL or DAPP period (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both: (a) the person performs at least one hour of paid work on the day; and (b) the day is in the person's PPL period or DAPP period for a previous child; the person is taken to have performed on that day the greater of: (c) the hours of work the person would be taken to have performed if subsection (1) applied; and (d) the number of hours of paid work performed by the person on that day. Note: Paid work for a permissible purpose could be performed during a person's PPL period or DAPP period for a previous child (see Division 7 of this Part and Division 7 of Part 3A‑3). If person takes paid leave in previous PPL or DAPP period (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both: (a) the person takes a period of paid leave of at least one hour on the day; and (b) the day is in the person's PPL period or DAPP period for a previous child; the person is taken to have performed on that day the greater of: (c) the hours of work the person would be taken to have performed if subsection (1) applied; and (d) the number of hours of paid leave taken by the person on that day. 66 Section 115CA After "nominated start date for dad and partner pay.", insert "A previous PPL period and previous DAPP period of the person may be taken into account in working out whether the person satisfies the work test for a subsequent child.". Part 4—Application and transitional provisions 67 Application and transitional provisions—Parts 1 and 2 (1) Despite the amendments made by this Schedule, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, to the extent to which they relate to baby bonus, continue to apply on and after that commencement in relation to an individual if the following circumstances exist: (a) for subsection 36(2) of the Assistance Act—the child was born before 1 March 2014; (b) for subsection 36(3) of the Assistance Act—the child was born before 1 March 2014; (c) for subsection 36(4) of the Assistance Act—the child was born as a stillborn child before 1 March 2014; (d) for subsection 36(5) of the Assistance Act—the child was entrusted to care before 1 March 2014. (2) Subclause 35A(2) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014. (3) Subclause 35A(5) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014. (4) Subclause 35A(7) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is entrusted to care on or after 1 March 2014. (5) To avoid doubt, for the purposes of paragraph 35B(1)(a) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child born alive to a woman, take into account children born alive to the woman before, on or after 1 March 2014. (6) To avoid doubt, for the purposes of paragraph 35B(1)(b) or (c) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child entrusted to the care of an individual, or the partner of an individual, take into account children entrusted to the care of the individual, or the partner of the individual, before, on or after 1 March 2014. (7) Paragraph 36(1)(a) of the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born as a stillborn child on or after 1 March 2014. (8) To avoid doubt, for the purposes of paragraph 66(1)(a) of the Assistance Act, as inserted by this Schedule, in working out whether a child is the first stillborn child of a woman, take into account children born as stillborn children of the woman before, on or after 1 March 2014. (9) Despite the amendments made by this Schedule, section 52‑150 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement. (10) Despite the amendments made by this Schedule: (a) paragraph (e) 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 this item); and (b) paragraph (p) of the definition of category Q welfare payment in that section as so in force; and (c) paragraph (c) of the definition of category S welfare payment in that section as so in force; and (d) sections 123XJA and 123XJC of that Act as so in force; continue to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement. (11) Despite the amendments made by this Schedule, paragraph 31(2)(f) of the Paid Parental Leave Act 2010 (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to working out eligibility for parental leave pay for a child before, on or after that commencement. (12) 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. 68 Application and transitional provisions—Part 3 (1) The amendments made by Part 3 of this Schedule apply in relation to a person's eligibility for parental leave pay and dad and partner pay for a child born on or after 1 March 2014. (2) The following provisions of the Paid Parental Leave Act 2010 apply in relation to this item as if this item were a provision of that Act: (a) section 275 (which deals with how that Act applies to an adopted child); (b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances); (c) section 277A (which deals with how that Act applies to claims for dad and partner pay made in prescribed circumstances). Schedule 2B—Time periods Part 1—Amendments A New Tax System (Family Assistance) Act 1999 1 Paragraph 35UB(2)(b) Omit "second income year after the income year in which the bonus test day occurs", substitute "first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows". 2 After subsection 35UB(2) Insert: (2A) For the purposes of paragraph (2)(b): (a) the Secretary must not allow a further period unless: (i) the Secretary is satisfied that there are special circumstances; and (ii) a further period in respect of the individual's claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and (iii) that claim is for a past period falling within the income year in which the bonus test day occurs; and (b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs. 3 Subsection 35UD(1) Omit "second income year after the income year in which the bonus test day occurs", substitute "first income year after the income year in which the bonus test day occurs or of such further period (if any) as the Secretary allows". 4 After subsection 35UD(1) Insert: (1A) For the purposes of subsection (1): (a) the Secretary must not allow a further period unless: (i) the Secretary is satisfied that there are special circumstances; and (ii) a further period in respect of the individual's claim for payment of family tax benefit in respect of the child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and (iii) that claim is for a past period falling within the income year in which the bonus test day occurs; and (b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the bonus test day occurs. 5 Paragraph 61A(2A)(a) Omit "second income year after the income year in which the FTB child turned 4", substitute "first income year after the income year in which the FTB child turned 4 or of such further period (if any) as the Secretary allows". 6 Paragraph 61A(2A)(b) Omit "second income year", substitute "first income year or of the further period (if any)". 7 After subsection 61A(2A) Insert: (2AA) For the purposes of paragraph (2A)(a): (a) the Secretary must not allow a further period unless: (i) the Secretary is satisfied that there are special circumstances; and (ii) a further period in respect of the individual's claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and (iii) that claim is for a past period falling within the income year in which the FTB child turned 4; and (b) any further period allowed by the Secretary must end no later than the end of the second income year after the income year in which the FTB child turned 4. 8 Subsection 61A(3) Repeal the subsection, substitute: Death of the FTB child (3) Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of: (a) the first income year after the income year in which the FTB child turned 4; or (b) the further period (if any) allowed by the Secretary under paragraph (2A)(a). 9 Paragraph 61B(3)(a) Omit "second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires)", substitute "first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires) or of such further period (if any) as the Secretary allows". 10 Paragraph 61B(3)(b) Omit "second income year", substitute "first income year or of the further period (if any)". 11 After subsection 61B(3) Insert: (3A) For the purposes of paragraph (3)(a): (a) the Secretary must not allow a further period unless: (i) the Secretary is satisfied that there are special circumstances; and (ii) a further period in respect of the individual's claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and (iii) that claim is for a past period falling within the income year in which the FTB child turned 1, 2 or 5 (as the case requires); and (b) any further period allowed by the Secretary must end no later than 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)