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

When an individual is eligible for maternity immunisation allowance in normal circumstances
(1)
An individual is eligible for maternity immunisation allowance in respect of a child in any of the 3 cases set out in this section.

Child alive within 18 months of birth

(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

(b)
on the later of the following days (the qualifying day ):

(i)
the day the child turned 18 months;
(ii)
the earliest day to which paragraph (a) applies;
one of the following applies:

(iii)
the child is an FTB child of the individual and maternity allowance has been paid in respect of the child;
(iv)
the individual is eligible for family tax benefit in respect of the child and the individual's Part A rate is greater than nil;
(v)
the Secretary is satisfied there is a pattern of care for the child for a period, that started before the qualifying day and that will end after that day, in which the child was, or will be, an FTB child of the individual.

Stillborn child

(3) Second, an individual is eligible for maternity immunisation allowance in respect of a child that is a stillborn child if the individual is entitled to maternity allowance in respect of the child.

Child dies within 2 years of birth

(4)
Third, an individual is eligible for maternity immunisation allowance in respect of a child who is born alive but dies within 2 years if one of the following applies:

(a)
the child was an FTB child of the individual on the day of the child's death and someone has been paid or is entitled to be paid maternity allowance in respect of the child;

(b)
on the day of the child's death, the individual was eligible for family tax benefit in respect of the child and the individual's Part A rate was greater than nil;

(c)
the Secretary is satisfied that, on the day of the child's death, there was a pattern of care for the child for a period, that started before that day and that would have ended after that day if the child had not died, in which the child was, or would have been, an FTB child of the individual.

Subdivision B—Eligibility of individuals for maternity immunisation allowance where death occurs



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