Section 1 - Family Tax Benefit (Entitlement Exclusion – Newborn Upfront Payment and Newborn Supplement) Determination 2014 (No. 1) - Family Tax Benefit (Entitlement Exclusion – Newborn Upfront Payment and Newborn Supplement) Determination 2014 (No. 1)

1Family Tax Benefit (Entitlement Exclusion – Newborn Upfront Payment and Newborn Supplement) Determination 2014 (No. 1)

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Family Tax Benefit (Entitlement Exclusion – Newborn Upfront Payment and Newborn Supplement) Determination 2014 (No. 1)

A New Tax System (Family Assistance) Act 1999

I, KEVIN ANDREWS, Minister for Social Services, make this Determination under subclause 35A(12) of Schedule 1 to the A New Tax System (Family Assistance) Act 1999.

Dated: 24 February 2014

KEVIN ANDREWS

Minister for Social Services

1 Name of Determination

This Determination is the Family Tax Benefit (Entitlement Exclusion – Newborn Upfront Payment and Newborn Supplement) Determination 2014 (No. 1)

2 Commencement

This Determination commences on 1 March 2014.

3 Definitions

In this Determination:

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 under section 58AA of the Act.

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

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

4 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.

5 Entitlement exclusion rules – Newborn upfront payment

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.

Schedule 1 - Entitlement exclusion rules for newborn supplement table

Column 1	Column 2	Column 3
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

Column 1	Column 2
Item	Circumstance in relation to an individual and an FTB child of the individual
1	(a) A person (the second person) other than the individual has received NBUP in relation to the same FTB child; and(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(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(d) the first day of the second person’s NBS period occurs before the first day of the individual’s NBS period.
2	(a) A person (the second person) other than the individual has received NBUP in relation to the same FTB child; and(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(c) the individual and the second person are members of the same couple for each day of the individual’s NBS period; and(d) the second person’s NBS period ends before the individual’s NBS period starts.
3	(a) A person (the third person) other than the individual has received NBUP in relation to the same FTB child; 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 on at least one 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.