{"id":"F2024L00406","name":"A New Tax System (Family Assistance) (Newborn Upfront Payment and Newborn Supplement – Entitlement Exclusion) Determination 2024","slug":"a-new-tax-system-family-assistance-newborn-upfront-payment-and-newborn-supplement-entitlement-exclus","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442358,"registerId":"F2024L00406-fast-fetch-1775957377349","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Family Assistance) (Newborn Upfront Payment and Newborn Supplement – Entitlement Exclusion) Determination 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-keywords: \"[SEC=OFFICIAL]\"\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Family Assistance) (Newborn Upfront Payment and Newborn Supplement – Entitlement Exclusion) Determination 2024\n\n\nI, AMANDA RISHWORTH, Minister for Social Services, make the following determination.\n\nDated 27 March 2024  \n\nAmanda Rishworth\n\nMinister for Social Services\n\n![](image.002.png) \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Entitlement exclusion rules - Newborn supplement\n\n6  Entitlement exclusion rules - Newborn upfront payment.....................1\n\nSchedule 1—Entitlement exclusion rules for newborn supplement table 2\n\nSchedule 2—Entitlement exclusion rules for NBUP table 13\n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Family Assistance) (Newborn Upfront Payment and Newborn Supplement – Entitlement Exclusion) Determination 2024.\n\n2  Commencement\n\n  This instrument commences on 1 April 2024.\n\n3  Authority\n\n  This instrument is made under subclause 35A(12) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999.\n\n4  Definitions\n\n  In this instrument:\n\nAct means the A New Tax System (Family Assistance) Act 1999.\n\nNBS period, in relation to an individual and an FTB child of the individual, means the day or days in which subclause 35A(2), (5) or (7) of Schedule 1 to the Act applies.\n\nNBUP, in relation to an individual and an FTB child of the individual, means an amount of family tax benefit paid under section 58AA of the Act\n\nparental leave pay  has the same meaning as in the Paid Parental Leave Act 2010.\n\nflexible PPL day has the same meaning as in the Paid Parental Leave Act 2010.\n\n5  Entitlement exclusion rules – Newborn supplement\n\n  The circumstances prescribed for the purposes of subclause 35A(11) of Schedule 1 to the Act are those set out in column 2 in relation to the days specified in column 3 of the table in Schedule 1 to this determination.\n\n6  Entitlement exclusion rules – Newborn upfront payment\n\n  The circumstances prescribed for the purposes of subsection 58AA(3) of the Act are those set out in column 2 of the table in Schedule 2 to this determination.\n\n\n\n\nSchedule 1—Entitlement exclusion rules for newborn supplement table\n\n \n\n- Column 1 Column 2 Column 3\n- Item Circumstance in relation to an individual and an FTB child of the individual An amount of newborn supplement is not to be added for the following days in relation to an individual and an FTB child of the individual\n- 1 (a) Parental leave pay is payable to a person (the third person) other than the individual for a flexible PPL day for the same FTB child; and(b) the individual and the third person are not members of the same couple on a day parental leave pay is payable to the third person for a flexible PPL day; and(c) the third person and another person (the second person) are members of the same couple on a day parental leave pay is payable to the third person for a flexible PPL day; and (d) the individual and the second person are members of the same couple on any day of the individual’s NBS period. The days in the individual’s NBS period.\n- 2 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the second person) other than the individual for 13 weeks; and(b) the individual and the second person are members of the same couple for part of the second person’s NBS period; and(c) sections 28 and 29 of the Act do not apply during the second person’s NBS period; and(d) the individual and the second person are members of the same couple on each day of the individual’s NBS period; and(e) the second person’s NBS period ends before the individual’s NBS period starts. The days in the individual’s NBS period.\n- 3 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the second person) other than the individual for 13 weeks; and(b) the individual and the second person are members of the same couple for part of the second person’s NBS period; and(c) sections 28 and 29 do not apply during the second person’s NBS period; and(d) the individual and the second person are members of the same couple for part of the individual’s NBS period; and(e) the second person’s NBS period ends before the individual’s NBS period starts. (a) The days in the individual’s NBS period on which the individual and the second person are members of the same couple; and(b) the days (if any) in the individual’s NBS period on which the individual and the second person are not members of the same couple and occur after the end of the period that:(i) starts on the first day in the individual’s NBS period; and(ii) has the number of days equal to the difference between:(A) 91; and(B) the number of days on which the individual and the second person are members of the same couple during the second person’s NBS period.\n- 4 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the second person) other than the individual for 13 weeks; and(b) the individual and the second person are members of the same couple for part of the second person’s NBS period; and(c) sections 28 and 29 do not apply during the second person’s NBS period; and(d) the individual and the second person are not members of the same couple on any day in the individual’s NBS period; and(e) the second person’s NBS period ends before the individual’s NBS period starts. The days (if any) in the individual’s NBS period which occur after the end of the period that:(a) starts on the first day in the individual’s NBS period; and(b) has the number of days equal to the difference between:(i) 91; and(ii) the number of days on which the individual and the second person are members of the same couple during the second person’s PPL period.\n- 5 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the second person) other than the individual for less than 13 weeks; and(b) the individual and the second person are members of the same couple for all or part of the second person’s NBS period; and(c) sections 28 and 29 do not apply during the second person’s NBS period; and(d) the individual and the second person are members of the same couple on each day in the individual’s NBS period; and(e) the second person’s NBS period ends before the individual’s NBS period starts. The days (if any) in the individual’s NBS period which occur after the end of the period that:(a) starts on the first day in the individual’s NBS period; and(b) has the number of days equal to the difference between:(i) 91; and(ii) the number of days in the second person’s NBS period.\n- 6 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the second person) other than the individual for less than 13 weeks; and(b) the individual and the second person are members of the same couple for all or part of the second person’s NBS period; and(c) sections 28 and 29 do not apply during the second person’s NBS period; and(d) the individual and the second person are members of the same couple for part of the individual’s NBS period; and(e) the second person’s NBS period ends before the individual’s NBS period starts. (a) The days (if any) in the individual’s NBS period on which the individual and the second person are members of the same couple and occur after the end of the period that:(i) starts on the first day in the individual’s NBS period; and(ii) has the number of days equal to the difference between:(A) 91; and(B) the number of days in the second person’s NBS period; and(b) the days (if any) in the individual’s NBS period on which the individual and the second person are not members of the same couple and occur after the end of the period that:(i) starts on the first day in the individual’s NBS period; and(ii) has the number of days equal to the difference between:(A) 91; and(B) the number of days on which the individual and the second person are members of the same couple during the second person’s NBS period.\n- 7 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the second person) other than the individual for less than 13 weeks; and(b) the individual and the second person are members of the same couple for all or part of the second person’s NBS period; and(c) sections 28 and 29 do not apply during the second person’s NBS period; and(d) the individual and the second person are not members of the same couple on any day in the individual’s NBS period; and(e) the second person’s NBS period ends before the individual’s NBS period starts. The days (if any) in the individual’s NBS period which occur after the end of the period that:(a) starts on the first day in the individual’s NBS period; and(b) has the number of days equal to the difference between:(i) 91; and(ii) the number of days on which the individual and the second person are members of the same couple during the second person’s NBS period.\n- 8 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the second person) other than the individual for 13 weeks; and(b) the individual and the second person are not members of the same couple on any day of the second person’s NBS period; and(c) the individual and the second person are members of the same couple for each day in the individual’s NBS period; and(d) the second person’s NBS period ends before the individual’s NBS period starts. The days in the individual’s NBS period.\n- 9 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the second person) other than the individual for 13 weeks; and(b) the individual and the second person are not members of the same couple on any day of the second person’s NBS period; and(c) the individual and the second person are members of the same couple for a part of the individual’s NBS period; and(d) the second person’s NBS period ends:(i) if the individual and the second person are members of the same couple on the first day of the individual’s NBS period—before the individual’s NBS period;(ii) if the individual and the second person are not members of the same couple on the first day of the individual’s NBS period—before the day that the second person and the individual become members of the same couple. The days in the individual’s NBS period on which the individual and the second person are members of the same couple.\n- 10 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the second person) other than the individual for less than 13 weeks; and(b) the individual and the second person are not members of the same couple on any day of the second person’s NBS period; and(c) the individual and the second person are members of the same couple for each day in the individual’s NBS period; and(d) the second person’s NBS period ends before the individual’s NBS period starts. The days (if any) in the individual’s NBS period which occur after the end of the period that:(a) starts on the first day in the individual’s NBS period; and(b) has the number of days equal to the difference between:(i) 91; and(ii) the number of days in the second person’s NBS period.\n- 11 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the second person) other than the individual for less than 13 weeks; and(b) the individual and the second person are not members of the same couple on any day of the second person’s NBS period; and(c) the individual and the second person are members of the same couple for part of the individual’s NBS period; and(d) the second person’s NBS period ends:(i) if the individual and the second person are members of the same couple on the first day of the individual’s NBS period—before the individual’s NBS period; or(ii) if the individual and the second person are not members of the same couple on the first day of the individual’s NBS period—before the day that the individual and the second person become members of the same couple. The days (if any) in the individual’s NBS period on which the individual and the second person are members of the same couple and occur after the end of the period that:(a) starts on the first day in the individual’s NBS period; and(b) has the number of days equal to the difference between:(i) 91; and(ii) the number of days in the second person’s NBS period.\n- 12 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the third person) other than the individual for 13 weeks; and(b) the individual and the third person are not members of the same couple on any day in the third person’s NBS period; and(c) the third person and another person (the second person) are members of the same couple for each day in the third person’s NBS period; and(d) the individual and the second person are members of the same couple on each day in the individual’s NBS period; and(e) the individual’s NBS period starts later than the latest day in the third person’s NBS period that the third person and the second person are members of the same couple. The days in the individual’s NBS period.\n- 13 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the third person) other than the individual for 13 weeks; and(b) the individual and the third person are not members of the same couple on any day in the third person’s NBS period; and(c) the third person and another person (the second person) are members of the same couple for each day in the third person’s NBS period; and(d) the individual and the second person are members of the same couple for part of the individual’s NBS period; and(e) the individual’s NBS period starts later than the latest day in the third person’s NBS period that the third person and the second person are members of the same couple. The days in the individual’s NBS period on which the individual and the second person are members of the same couple.\n- 14 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the third person) other than the individual for 13 weeks; and(b) the individual and the third person are not members of the same couple on any day in the third person’s NBS period; and(c) the third person and another person (the second person) are members of the same couple for part of the third person’s NBS period; and(d) the individual and the second person are members of the same couple for each day of the individual’s NBS period; and(e) the individual’s NBS period starts later than the latest day in the third person’s NBS period that the third person and the second person are members of the same couple. The days (if any) in the individual’s NBS period which occur after the end of the period that:(a) starts on the first day in the individual’s NBS period; and(b) has the number of days equal to the difference between:(i) 91; and(ii) the number of days on which the second person and the third person are members of the same couple during the third person’s NBS period.\n- 15 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the third person) other than the individual for 13 weeks; and(b) the individual and the third person are not members of the same couple on any day in the third person’s NBS period; and(c) the third person and another person (the second person) are members of the same couple for part of the third person’s NBS period; and(d) the individual and the second person are members of the same couple for part of the individual’s NBS period; and(e) the individual’s NBS period starts later than the latest day in the third person’s NBS period that the third person and the second person are members of the same couple. The days (if any) in the individual’s NBS period on which the individual and the second person are members of the same couple and occur after the end of the period that:(a) starts on the first day in the individual’s NBS period; and(b) has the number of days equal to the difference between:(i) 91; and(ii) the number of days on which the second person and the third person are members of the same couple during the third person’s NBS period.\n- 16 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the third person) other than the individual for less than 13 weeks; and(b) the individual and the third person are not members of the same couple on any day in the third person’s NBS period; and(c) the third person and another person (the second person) are members of the same couple for all or part of the third person’s NBS period; and(d) the individual and the second person are members of the same couple on each day of the individual’s NBS period; and(e) the individual’s NBS period starts later than the latest day in the third person’s NBS period that the third person and the second person are members of the same couple. The days (if any) in the individual’s NBS period which occur after the end of the period that:(a) starts on the first day in the individual’s NBS period; and(b) has the number of days equal to the difference between:(i) 91; and(ii) the number of days on which the second person and the third person are members of the same couple during the third person’s NBS period.\n- 17 (a) An amount of newborn supplement for the same FTB child is added in working out the Part A rate of a person (the third person) other than the individual for less than 13 weeks; and(b) the individual and the third person are not members of the same couple on any day in the third person’s NBS period; and(c) the third person and another person (the second person) are members of the same couple for all or part of the third person’s NBS period; and(d) the individual and the second person are members of the same couple for part of the individual’s NBS period; and(e) the individual’s NBS period starts later than the latest day in the third person’s NBS period that the third person and the second person are members of the same couple. The days (if any) in the individual’s NBS period on which the individual and the second person are members of the same couple and occur after the end of the period that:(a) starts on the first day in the individual’s NBS period; and(b) has the number of days equal to the difference between:(i) 91; and(ii) the number of days on which the second person and third person are members of the same couple during the third person’s NBS period.\n\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nSchedule 2—Entitlement exclusion rules for NBUP table   \n\n| Column 1 | Column 2 |\n| --- | --- |\n| Item | Circumstance in relation to an individual and an FTB child of the individual |\n| 1<br> | (a)     A person (the second person) other than the individual has received NBUP in relation to the same FTB child; and<br>(b)    the individual and the second person are members of the same couple for at least one day of the second person’s NBS period; and<br>(c)     if the individual and the second person are members of the same couple on the first day of the second person’s NBS period—sections 28 and 29 do not apply on the first day of the second person’s NBS period; and<br>(d)    the first day of the second person’s NBS period occurs before the first day of the individual’s NBS period. |\n| 2<br> <br> | (a)     A person (the second person) other than the individual has received NBUP in relation to the same FTB child; and<br>(b)    the individual and the second person are not members of the same couple on any day in the second person’s NBS period; and<br>(c)     the individual and the second person are members of the same couple for each day of the individual’s NBS period; and<br>(d)    the second person’s NBS period ends before the individual’s NBS period starts. |\n| 3<br> | (a)     A person (the third person) other than the individual has received NBUP in relation to the same FTB child; and<br>(b)    the individual and the third person are not members of the same couple on any day in the third person’s NBS period; and<br>(c)     the third person and another person (the second person) are members of the same couple on at least one day in the third person’s NBS period; and<br>(d)    the individual and the second person are members of the same couple on each day in the individual’s NBS period; and<br>(e)     the individual’s NBS period starts later than the latest day in the third person’s NBS period that the third person and the second person are members of the same couple. |\n\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"The legislation remains tightly scoped to its original purpose: preventing duplicate newborn payments in complex family circumstances. The 17 specific scenarios represent a comprehensive codification of the original policy intent to stop double-dipping, without expanding into unrelated policy areas."},"complexity_factors":["17 distinct exclusion scenarios across two schedules, each with 4-5 nested conditions","Heavy reliance on defined terms from external legislation (Family Assistance Act 1999, Paid Parental Leave Act 2010) including 'NBS period', 'flexible PPL day', 'parental leave pay', 'member of the same couple'","Complex temporal calculations involving: 91-day periods, overlapping date ranges, 'latest day' determinations, and difference calculations between periods","Multi-party relationship tracking requiring identification of 'individual', 'second person', and 'third person' with shifting couple status across different time periods","Cross-references to sections 28 and 29 of the Family Assistance Act (which deal with shared care percentages and maintenance income) that must be checked for applicability","Nested conditional logic in Schedule 1 Items 3-7 and 14-17 involving both couple status during the second person's period AND remaining day calculations","Mathematical formulas embedded in legislative text (e.g., '91 minus the number of days on which the individual and the second person are members of the same couple')","Distinguishing between '13 weeks' (full entitlement) and 'less than 13 weeks' (partial entitlement) scenarios with different calculation methods"],"plain_english_summary":"This Determination prevents “double-dipping” on Newborn Upfront Payments and the 13‑week Newborn Supplement by creating exclusion rules so a second person generally can’t claim payments already received for the same baby. It applies when parents separate, reconcile, re‑partner, or in blended/same‑sex families, and accounts for partial claims and overlapping Paid Parental Leave.\n\nIt matters because it stops duplicate taxpayer-funded payments while allocating any remaining entitlement fairly."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":false,"description":"This determination exercises the delegated power in Schedule 1 (subclause 35A(12)) to prescribe specific exclusion circumstances; it does not amend primary Act text or create new payment types. It narrows which days counts as adding newborn supplement/NBUP for entitlement calculations but stays within the Act’s authorized scope of specifying exclusion rules (see clauses 3, 5 and 6 and Schedules 1–2)."},"complexity_factors":["Numerous conditional permutations across different actors: 'individual', 'second person' and 'third person' (Schedule 1 items 1–17; Schedule 2 items 1–3).","Temporal, day‑by‑day rules tied to each person’s NBS period and offsets (references to 'days in the individual’s NBS period' throughout Schedule 1).","Different treatment depending on whether newborn supplement/NBUP was added for 13 weeks or for fewer than 13 weeks (multiple items distinguish 13 weeks v <13 weeks).","Couple status assessed on particular days and can change within periods; rules depend on being members or not on specific days (per Schedule 1 columns and Schedule 2).","Mathematical offsets using a 91‑day benchmark and differences between day counts (many items use 'difference between 91 and ...' calculations).","Cross‑references to other provisions and Acts that alter effect or eligibility (subclause 35A(11) and (12), subsection 58AA(3) of the Act; sections 28 and 29 of the Act; Paid Parental Leave Act definitions).","Administrative burden: requires record‑level tracking of payment receipts, couple status each day, and sequencing of overlapping NBS periods (imposes data and decision complexity on administrators and claimants).","Commencement and authority are delegated (instrument under subclause 35A(12); commences 1 April 2024), so rules sit as delegated detail rather than primary legislation."],"plain_english_summary":"This determination tells administrators which days to exclude newborn supplement and newborn upfront payment when calculating family tax benefit entitlements. It applies to parents (and other persons) who receive parental leave pay, NBUP or newborn supplement for the same child and to couples whose relationship status overlaps those payment periods. Mechanically, it sets day-by-day exclusion rules so the administering agency does not double‑count overlapping payments when working out Part A rates and entitlement periods."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-family-assistance-newborn-upfront-payment-and-newborn-supplement-entitlement-exclus","history":"/api/acts/a-new-tax-system-family-assistance-newborn-upfront-payment-and-newborn-supplement-entitlement-exclus/history","analysis":"/api/acts/a-new-tax-system-family-assistance-newborn-upfront-payment-and-newborn-supplement-entitlement-exclus/analysis","conflicts":"/api/acts/a-new-tax-system-family-assistance-newborn-upfront-payment-and-newborn-supplement-entitlement-exclus/conflicts","importantCases":"/api/acts/a-new-tax-system-family-assistance-newborn-upfront-payment-and-newborn-supplement-entitlement-exclus/important-cases","documents":"/api/acts/a-new-tax-system-family-assistance-newborn-upfront-payment-and-newborn-supplement-entitlement-exclus/documents"}}