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

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

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.

6 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.