A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 38 How to claim

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

  (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.