Commonwealth Consolidated Acts

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

             (1)  An individual (the claimant ) may make a claim for payment of:

                     (a)  baby bonus or maternity immunisation allowance in normal circumstances; or

                     (b)  baby bonus or maternity immunisation allowance 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

                    (aa)  in the case of a claim for baby bonus--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(2)(d), (3)(e), (4)(c) or (5)(d) of the Family Assistance Act; and

                     (b)  in the case of a claim for baby bonus or maternity immunisation allowance in normal circumstances--the tax file number requirement in section 38A has been satisfied in relation to the claim; and

                     (c)  in the case of a claim by an individual for baby bonus or maternity immunisation allowance because of the death of another individual--the tax file number requirement in section 38B has been satisfied in relation to the claim.

          (2A)  A claim is not effective if it is made before the early claim day.

Estimate of adjusted taxable income

             (3)  For the purposes of paragraph (2)(aa):

                     (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.