Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Subsection 65(1) (step 3 of the method statement)
Repeal the step, substitute:
Step 3. The single amount is:
(a) the step 1 amount less the step 2 amount (if any); plus
(b) the additional amount (if any) under subsection (4).
2 At the end of section 65
Add:
Additional amount
(4) If:
(a) the child who died was an FTB child; and
(b) that child died before turning 1; and
(c) an amount of newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule 1 forms part of the individual's Part A rate for one or more days;
then the additional amount under this subsection is worked out as follows:
Method statement
Step 1. In relation to the days that newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule 1 forms part of the individual's Part A rate, work out the total amount of that newborn supplement for those days.
Step 2. In relation to those days, work out what would have been the total amount of newborn supplement for that child for those days if that newborn supplement had been worked out under paragraph 35B(1)(a) of Schedule 1.
Step 3. The additional amount is the step 2 amount less the step 1 amount.
3 Section 66
Repeal the section, substitute:
66 Amount of stillborn baby payment
The amount of a stillborn baby payment for an individual in respect of a child is the amount worked out using the formula:
where:
"additional amount " means the dollar amount mentioned in item 1 of the table in subclause 7(1) of Schedule 1 applicable on the day of the child's delivery (including that amount as indexed).
"higher newborn supplement amount " means the dollar amount mentioned in the formula under paragraph 35B(1)(a) of Schedule 1 applicable on the day of the child's delivery (including that amount as indexed).
"newborn upfront amount " means the dollar amount mentioned in subsection 58AA(1) applicable on the day of the child's delivery (including that amount as indexed).
4 Application provisions
(1) The amendments of section 65 of the A New Tax System (Family Assistance) Act 1999 made by this Schedule apply in relation to deaths occurring on or after the commencement of this item.
(2) The repeal and substitution of section 66 of the A New Tax System (Family Assistance) Act 1999 made by this Schedule applies in relation to working out the amount of stillborn baby payment on or after the commencement of this item for the delivery of a child that occurs on or after that commencement.