Section 1 - A New Tax System (Family Assistance) (Newborn Upfront Payment and Newborn Supplement – Entitlement Exclusion) Determination 2024 - A New Tax System (Family Assistance) (Newborn Upfront Payment and Newborn Supplement – Entitlement Exclusion) Determination 2024

1A New Tax System (Family Assistance) (Newborn Upfront Payment and Newborn Supplement – Entitlement Exclusion) Determination 2024

Start here

Get a plain-English read of 1

Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance) (Newborn Upfront Payment and Newborn Supplement – Entitlement Exclusion) Determination 2024.

meta-content-style-type: text/css meta-content-type: application/xhtml+xml; charset=utf-8 meta-keywords: "[SEC=OFFICIAL]"

Commonwealth Coat of Arms of Australia

A New Tax System (Family Assistance) (Newborn Upfront Payment and Newborn Supplement – Entitlement Exclusion) Determination 2024

I, AMANDA RISHWORTH, Minister for Social Services, make the following determination.

Dated 27 March 2024

Amanda Rishworth

Minister for Social Services

View image in the official source

Contents

1 Name

2 Commencement

3 Authority

4 Definitions

5 Entitlement exclusion rules - Newborn supplement

6 Entitlement exclusion rules - Newborn upfront payment.....................1

Schedule 1—Entitlement exclusion rules for newborn supplement table 2

Schedule 2—Entitlement exclusion rules for NBUP table 13

1 Name

This instrument is the A New Tax System (Family Assistance) (Newborn Upfront Payment and Newborn Supplement – Entitlement Exclusion) Determination 2024.

2 Commencement

This instrument commences on 1 April 2024.

3 Authority

This instrument is made under subclause 35A(12) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999.

4 Definitions

In this instrument:

Act means the A New Tax System (Family Assistance) Act 1999.

NBS 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.

NBUP, 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

parental leave pay has the same meaning as in the Paid Parental Leave Act 2010.

flexible PPL day has the same meaning as in the Paid Parental Leave Act 2010.

5 Entitlement exclusion rules – Newborn supplement

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.

Column 1	Column 2
Item	Circumstance in relation to an individual and an FTB child of the individual
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.
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.
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.