Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An individual is eligible for baby bonus in respect of a child in any of the 4 cases set out in this section.
Parent of child
(2) First, an individual is eligible for baby bonus in respect of a child if:
(a) the individual is a parent of the child; and
(aa) the child is an FTB child of the individual; and
(b) the individual either:
(i) is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii) would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil; 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 52 weeks after the birth of the child, that the individual applied to have the birth of the child registered in accordance with the law; and
(d) the claim for payment of baby bonus 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 birth; and
(e) that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
(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 52 weeks mentioned in subparagraph (2)(c)(iii) to such longer period as the Secretary considers appropriate.
Child entrusted to care of individual
(3) Second, an individual is eligible for baby bonus in respect of a child if:
(a) the individual is not a parent of the child; and
(b) the child is entrusted to the care of the individual or the individual's partner within the period of 26 weeks starting on the day of the child's birth; and
(c) the child continues, or is likely to continue, in that care for not less than 26 weeks; and
(ca) the child is an FTB child of the individual; and
(d) the individual either:
(i) is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day of the child's birth; or
(ii) would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil; and
(e) the claim for payment of baby bonus 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 the child is entrusted to care as mentioned in paragraph (b); and
(f) that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
(4) Third, an individual is eligible for baby bonus in respect of a child if:
(a) the child is a stillborn child; and
(aa) if the child had been born alive, the child would have been an FTB child of the individual at birth; and
(b) either:
(i) the individual would have been eligible for family tax benefit in respect of the FTB 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
(c) the claim for payment of baby bonus 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
(d) that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
Adoption
(5) Fourth, an individual is eligible for baby bonus in respect of a child if:
(a) as part of the process for the adoption of the child by the individual, the child is entrusted to the care of the individual by an authorised party; and
(b) the child is aged under 16 at the time the child is entrusted to the care of the individual; and
(bb) the child is an FTB child of the individual; and
(c) the individual either:
(i) is eligible for family tax benefit in respect of the FTB child at any time within the period of 26 weeks starting on the day the child is entrusted to the care of the individual; or
(ii) would be so eligible 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 baby bonus 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 the child is entrusted to the care of the individual; and
(e) that estimate is less than or equal to $75,000 and the Secretary considers that estimate to be reasonable.
Estimate of adjusted taxable income
(6) For the purposes of paragraph (2)(d), (3)(e), (4)(c) or (5)(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.
Definition of parent
(7) In this section:
"parent" includes a relationship parent.