Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 37

             (1)  Only one individual is eligible for baby bonus under subsection 36(2), (3) or (4) in respect of a child.

             (2)  If 2 or more individuals would otherwise be eligible for baby bonus under subsection 36(2), (3) or (4) in respect of the same child, the individual who is eligible is the one determined by the Secretary to be eligible.

             (3)  However, if the Secretary is satisfied that it is reasonable that 2 or more of the individuals should be eligible for baby bonus under subsection 36(2), (3) or (4):

                     (a)  each individual who is determined by the Secretary to be eligible is eligible; and

                     (b)  the Secretary must determine the percentage that is to be each eligible individual's percentage of baby bonus in respect of the child.

             (4)  If the Secretary determines that an individual who is a member of a couple is eligible for baby bonus under subsection 36(2), (3), (4) or (5) in respect of a child, the Secretary must not determine that the partner of the individual is eligible for baby bonus in respect of that child.