Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 39

             (1)  An individual is eligible for maternity immunisation allowance in respect of a child in any of the 7 cases set out in this section.

Usual case

             (2)  First, an individual is eligible for maternity immunisation allowance in respect of a child who is alive at the end of 18 months 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 2; and

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

                     (b)  on the later of the following days:

                              (i)  the day the child turned 18 months;

                             (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.

          (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.

Stillborn child

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

                     (a)  the child is a stillborn child; and

                     (b)  if the child had been born alive, the child would have been an FTB child of the individual at birth; and

                     (c)  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 13 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.

Child dies within 5 years of birth

             (4)  Fourth, an individual is eligible for maternity immunisation allowance in respect of a child who is born alive but dies within 5 years if, on the day of the child's death:

                     (a)  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; 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.

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.