(1)

An individual is eligible for maternity allowance in respect of a child in any of the 4 cases set out in this section.

Parent of child

(2)

First, an individual is eligible for maternity allowance in respect of a child if:

(a)

the individual is a parent of the child; and

(b)

the individual is eligible for family tax benefit in respect of the child at any time within the period of 13 weeks starting on the day of the child's birth and the individual's Part A rate at that time is greater than nil.

Child entrusted to care of individual

(3)

Second, an individual is eligible for maternity allowance in respect of a child if:

(a)

the individual is not a parent of the child; and

(b)

the child is entrusted to the care of the individual or the individual's partner within the period of 13 weeks starting on the day of the child's birth; and

(c)

the child continues, or is likely to continue, in that care for not less than 13 weeks; and

(d)

the individual is eligible for family tax benefit in respect of the child at any time within the period of 13 weeks starting on the day of the child's birth and the individual's Part A rate at that time is greater than nil.

Stillborn child

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

(a)

the child is a stillborn child; and

(b)

the individual would have been eligible for family tax benefit in respect of the child, at any time within the period of 13 weeks starting on the day of the child's birth, if the child had not been a stillborn child and the individual's Part A rate at that time would have been greater than nil.

Adoption

(5)

Fourth, an individual is eligible for maternity allowance in respect of a child if:

(a)

as part of the process for the adoption of the child by the individual, the child is entrusted to the care of the individual by an authorised party; and

(b)

the child is not more than 26 weeks of age at the time the child is entrusted to the care of the individual; and

(c)

the individual is eligible for family tax benefit in respect of the child at any time within the period of 13 weeks starting on the day the child is entrusted to the care of the individual and the individual's Part A rate at that time is greater than nil.