28AAEffect of section 28 on newborn upfront payment of family tax benefit

#### 28AA Effect of section 28 on newborn upfront payment of family tax benefit (1) If: (a) an individual is entitled to be paid an amount (the upfront amount) of family tax benefit under section 58AA of the Family Assistance Act because an amount of newborn supplement is added in relation to the individual under Division 1A of Part 5 of Schedule 1 to that Act for one or more days; and (b) a variation under subsection 28(2) or (6) of this Act has the effect that the individual never was entitled to family tax benefit for those days; then the individual is taken not to have been entitled to the upfront amount. (2) If a variation under subsection 28(3) or (4) of this Act has the effect that the individual is entitled to be paid family tax benefit for those days, then subsection (1) of this section ceases to apply to the individual. (3) Subsection (2) does not prevent subsection (1) again applying to the individual.