General rule

(1)

Subject to subsection (2), if, apart from this section, 2 or more individuals would otherwise be eligible for maternity immunisation allowance under subsection 39(2) or (4) in respect of the same child, each individual is instead eligible only for such percentage of the allowance that the Secretary determines (such that the sum of the percentages equals 100%).

Exception—determination of family tax benefit percentage

(2)

However, if:

(a)

apart from this section, 2 individuals would otherwise be eligible for maternity immunisation allowance under subsection 39(2) or (4) in respect of the same child; and

(b)

the Secretary, under subsection 59(1), has determined each individual's percentage of family tax benefit for the child;