Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 38

                   If:

                     (a)  an individual is eligible for baby bonus (the subject payment ) in respect of a child; and

                     (b)  the individual dies; and

                     (c)  before the individual died, either:

                              (i)  none of the subject payment had been paid to the individual (whether or not a claim had been made under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ); or

                             (ii)  one or more amounts of the subject payment totalling less than the whole of the subject payment had been paid to the individual under subsection 47(1AA) of that Act; and

                     (d)  another individual makes a claim under that Part for payment of baby bonus 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 to the extent to which it was not paid to the first‑mentioned individual. No‑one else is, or can become, eligible for or entitled to be paid that payment.