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    <preface>
      <p>Family Assistance and Other Legislation Amendment Act 2013</p>
      <p>No. 70, 2013</p>
      <p>
        <b>Compilation No. </b>
        <b>1</b>
      </p>
      <p><b>Compilation date: </b><b>	</b><b>	</b><b>	</b>28 June 2013</p>
      <p><b>Includes amendments up to:</b><b>	</b>Act No. 5, 2015</p>
      <p><b>Registered:</b><b>	</b><b>	</b><b>	</b><b>	</b>5 March 2015</p>
      <p>
        <b>About this compilation</b>
      </p>
      <p>
        <b>This compilation</b>
      </p>
      <p>This is a compilation of the <i>Family Assistance and Other Legislation Amendment Act 2013</i> that shows the text of the law as amended and in force on 28 June 2013 (the <b><i>compilation date</i></b>).</p>
      <p>This compilation was prepared on <date date="2015-03-05">5 March 2015</date>.</p>
      <p>The notes at the end of this compilation (the <b><i>endnotes</i></b>) include information about amending laws and the amendment history of provisions of the compiled law.</p>
      <p>
        <b>Uncommenced amendments</b>
      </p>
      <p>The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.</p>
      <p>
        <b>Application, saving and transitional provisions for provisions and amendments</b>
      </p>
      <p>If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.</p>
      <p>
        <b>Modifications</b>
      </p>
      <p>If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.</p>
      <p>
        <b>Self-repealing provisions</b>
      </p>
      <p>If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.</p>
      <p>Contents</p>
      <p>1	Short title	1</p>
      <p>2	Commencement	1</p>
      <p>3	Schedule(s)	3</p>
      <p>Schedule 1—Reduction of baby bonus from <date date="2013-07-01">1 July 2013</date>	4</p>
      <p>A New Tax System (Family Assistance) Act 1999	4</p>
      <p>A New Tax System (Family Assistance) (Administration) Act 1999	6</p>
      <p>Family Assistance and Other Legislation Amendment Act 2012	7</p>
      <p>Schedule 2—Family tax benefit and double orphan pension	8</p>
      <p>A New Tax System (Family Assistance) Act 1999	8</p>
      <p>Social Security Act 1991	8</p>
      <p>Schedule 2A—Replacement of baby bonus from <date date="2014-03-01">1 March 2014</date>	10</p>
      <p><ref href="#part-1">Part 1</ref>—Newborn supplement for <ref href="#part-A">Part A</ref> rate of family tax benefit	10</p>
      <p>A New Tax System (Family Assistance) Act 1999	10</p>
      <p>A New Tax System (Family Assistance) (Administration) Act 1999	19</p>
      <p><ref href="#part-2">Part 2</ref>—Stillborn baby payment	21</p>
      <p>A New Tax System (Family Assistance) Act 1999	21</p>
      <p>A New Tax System (Family Assistance) (Administration) Act 1999	27</p>
      <p>Income Tax Assessment Act 1997	34</p>
      <p>Paid Parental Leave Act 2010	35</p>
      <p>Social Security (Administration) Act 1999	36</p>
      <p><ref href="#part-3">Part 3</ref>—Counting previous PPL period etc. for work test	37</p>
      <p>Paid Parental Leave Act 2010	37</p>
      <p><ref href="#part-4">Part 4</ref>—Application and transitional provisions	40</p>
      <p>Schedule 2B—Time periods	43</p>
      <p><ref href="#part-1">Part 1</ref>—Amendments	43</p>
      <p>A New Tax System (Family Assistance) Act 1999	43</p>
      <p>A New Tax System (Family Assistance) (Administration) Act 1999	47</p>
      <p><ref href="#part-2">Part 2</ref>—Application provisions	59</p>
      <p>Schedule 3—Other amendments	60</p>
      <p><ref href="#part-1">Part 1</ref>—Schoolkids bonus	60</p>
      <p>A New Tax System (Family Assistance) Act 1999	60</p>
      <p>A New Tax System (Family Assistance) (Administration) Act 1999	66</p>
      <p><ref href="#part-2">Part 2</ref>—Entrusted to care	68</p>
      <p>A New Tax System (Family Assistance) Act 1999	68</p>
      <p>A New Tax System (Family Assistance) (Administration) Act 1999	69</p>
      <p>Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008	69</p>
      <p>Paid Parental Leave Act 2010	70</p>
      <p>Paid Parental Leave (Consequential Amendments) Act 2010	71</p>
      <p><ref href="#part-3">Part 3</ref>—Family assistance clean energy payments	73</p>
      <p>A New Tax System (Family Assistance) Act 1999	73</p>
      <p>A New Tax System (Family Assistance) (Administration) Act 1999	74</p>
      <p><ref href="#part-4">Part 4</ref>—Social security and veterans’ entitlements supplements	76</p>
      <p><ref href="#dvs-1">Division 1</ref>—Instalments of quarterly supplements	76</p>
      <p>Social Security (Administration) Act 1999	76</p>
      <p>Veterans’ Entitlements Act 1986	78</p>
      <p><ref href="#dvs-2">Division 2</ref>—Interactions with quarterly clean energy supplement	82</p>
      <p>Social Security Act 1991	82</p>
      <p>Social Security (Administration) Act 1999	83</p>
      <p>Veterans’ Entitlements Act 1986	84</p>
      <p><ref href="#dvs-3">Division 3</ref>—Other minimum daily rate amendments	85</p>
      <p>Social Security (Administration) Act 1999	85</p>
      <p><ref href="#part-5">Part 5</ref>—Dad and partner pay	86</p>
      <p>Paid Parental Leave Act 2010	86</p>
      <p>Endnotes	88</p>
      <p>Endnote 1—About the endnotes	88</p>
      <p>Endnote 2—Abbreviation key	89</p>
      <p>Endnote 3—Legislation history	90</p>
      <p>Endnote 4—Amendment history	91</p>
      <p>An Act to amend the law relating to family assistance, social security, veterans’ entitlements and paid parental leave, and for related purposes</p>
    </preface>
    <body>
      <section eId="sec-1">
        <num>1</num>
        <heading>Short title</heading>
        <content>
          <p>		This Act may be cited as the <i>Family Assistance and Other Legislation Amendment Act 2013</i>.</p>
        </content>
      </section>
      <section eId="sec-2">
        <num>2</num>
        <heading>Commencement</heading>
        <subsection eId="sec-2__subsec-1">
          <num>1</num>
          <content>
            <p>Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.</p>
          </content>
          <table>
            <tr>
              <th>Commencement information</th>
              <th>Commencement information</th>
              <th>Commencement information</th>
            </tr>
            <tr>
              <td>Column 1</td>
              <td>Column 2</td>
              <td>Column 3</td>
            </tr>
            <tr>
              <td>Provision(s)</td>
              <td>Commencement</td>
              <td>Date/Details</td>
            </tr>
            <tr>
              <td>1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table</td>
              <td>The day this Act receives the Royal Assent.</td>
              <td>27 June 2013</td>
            </tr>
            <tr>
              <td>2.  Schedule 1, items 1 to 3B</td>
              <td>1 July 2013.</td>
              <td>1 July 2013</td>
            </tr>
            <tr>
              <td>3.  Schedule 1, items 4 to 6</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>28 June 2013</td>
            </tr>
            <tr>
              <td>4.  Schedule 1, items 7 and 8</td>
              <td>1 July 2013.</td>
              <td>1 July 2013</td>
            </tr>
            <tr>
              <td>5.  Schedule 1, item 9</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>28 June 2013</td>
            </tr>
            <tr>
              <td>6.  Schedule 1, item 11</td>
              <td>1 July 2013.</td>
              <td>1 July 2013</td>
            </tr>
            <tr>
              <td>7.  Schedule 2, items 1 to 3</td>
              <td>Immediately after the commencement of item 3 of Schedule 2 to the Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Election Commitments and Other Measures) Act 2011.</td>
              <td>1 January 2012</td>
            </tr>
            <tr>
              <td>8.  Schedule 2, items 4 and 5</td>
              <td>1 January 2012.</td>
              <td>1 January 2012</td>
            </tr>
            <tr>
              <td>9.  Schedule 2, items 6 and 7</td>
              <td>1 January 2013.</td>
              <td>1 January 2013</td>
            </tr>
            <tr>
              <td>9A.  Schedule 2A, Parts 1 and 2</td>
              <td>1 March 2014.</td>
              <td>1 March 2014</td>
            </tr>
            <tr>
              <td>9B.  Schedule 2A, Part 3</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>28 June 2013</td>
            </tr>
            <tr>
              <td>9C.  Schedule 2A, item 67</td>
              <td>1 March 2014.</td>
              <td>1 March 2014</td>
            </tr>
            <tr>
              <td>9D.  Schedule 2A, item 68</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>28 June 2013</td>
            </tr>
            <tr>
              <td>9E.  Schedule 2B, items 1 and 2</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>28 June 2013</td>
            </tr>
            <tr>
              <td>9F.  Schedule 2B, items 3 and 4</td>
              <td>Immediately after the commencement of Part 1 of Schedule 3.</td>
              <td>28 June 2013</td>
            </tr>
            <tr>
              <td>9G.  Schedule 2B, items 5 to 58</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>28 June 2013</td>
            </tr>
            <tr>
              <td>10.  Schedule 3, Parts 1 and 2</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>28 June 2013</td>
            </tr>
            <tr>
              <td>11.  Schedule 3, items 58 and 59</td>
              <td>1 July 2013.</td>
              <td>1 July 2013</td>
            </tr>
            <tr>
              <td>12.  Schedule 3, items 60 to 62</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>28 June 2013</td>
            </tr>
            <tr>
              <td>13.  Schedule 3, items 63 to 67</td>
              <td>1 July 2013.</td>
              <td>1 July 2013</td>
            </tr>
            <tr>
              <td>14.  Schedule 3, Part 4, Division 1</td>
              <td>The later of:
(a) the start of the day after this Act receives the Royal Assent; and
(b) immediately after the commencement of Part 3 of Schedule 1 to the Clean Energy (Household Assistance Amendments) Act 2011.</td>
              <td>28 June 2013 (paragraph (a) applies)</td>
            </tr>
            <tr>
              <td>15.  Schedule 3, Part 4, Division 2</td>
              <td>Immediately after the commencement of Part 5 of Schedule 1 to the Clean Energy (Household Assistance Amendments) Act 2011.</td>
              <td>20 March 2013</td>
            </tr>
            <tr>
              <td>16.  Schedule 3, Part 4, Division 3</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>28 June 2013</td>
            </tr>
            <tr>
              <td>17.  Schedule 3, Part 5</td>
              <td>The day after this Act receives the Royal Assent.</td>
              <td>28 June 2013</td>
            </tr>
          </table>
          <authorialNote placement="end" eId="note-1" marker="1">
            <content>
              <p>Note: 	This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.</p>
            </content>
          </authorialNote>
        </subsection>
        <subsection eId="sec-2__subsec-2">
          <num>2</num>
          <content>
            <p>Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.</p>
          </content>
        </subsection>
      </section>
      <section eId="sec-3">
        <num>3</num>
        <heading>Schedule(s)</heading>
        <content>
          <p>Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.</p>
        </content>
      </section>
    </body>
    <attachments>
      <attachment>
        <hcontainer name="schedule" eId="schedule-1">
          <heading>Reduction of baby bonus from 1 July 2013</heading>
          <content>
            <p>A New Tax System (Family Assistance) Act 1999</p>
          </content>
          <hcontainer name="clause" eId="schedule-1__clause-1">
            <num>1</num>
            <heading>Section 66</heading>
            <content>
              <p>Repeal the section, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-66">
            <num>66</num>
            <heading>Amount of baby bonus</heading>
            <content>
              <p>General rule</p>
              <p>Multiple children cases</p>
              <p>Shared baby bonus</p>
            </content>
            <hcontainer name="subclause" eId="schedule-1__clause-66__subclause-1">
              <num>1</num>
              <content>
                <p>Subject to this section, the amount of baby bonus for an individual in respect of a child is as follows:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-1__clause-66__para-a">
              <num>a</num>
              <content>
                <p>if the individual is eligible for baby bonus under subsection 36(2) and the child is the first child born alive to the woman who gave birth to the child—$5,000;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-66__para-b">
              <num>b</num>
              <content>
                <p>if the individual is eligible for baby bonus under subsection 36(3) and the child is the first child that becomes entrusted to the care of the individual, or the individual’s partner, in the circumstances mentioned in paragraph 36(3)(b)—$5,000;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-66__para-c">
              <num>c</num>
              <content>
                <p>if the individual is eligible for baby bonus under subsection 36(4), the child is the first stillborn child of the woman who gave birth to the child and the woman has not given birth to any other children—$5,000;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-66__para-d">
              <num>d</num>
              <content>
                <p>if the individual is eligible for baby bonus under subsection 36(5) and the child is the first child that becomes entrusted to the care of the individual, or the individual’s partner, in the circumstances mentioned in paragraphs 36(5)(a) to (b)—$5,000;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-66__para-e">
              <num>e</num>
              <content>
                <p>otherwise—$3,000.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-1__clause-66__subclause-2">
              <num>2</num>
              <content>
                <p>The amount of baby bonus for an individual in respect of each child born during the same multiple birth (including any stillborn child) is $5,000.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-66__subclause-3">
              <num>3</num>
              <content>
                <p>If an individual is eligible for baby bonus under subsection 36(3) in respect of 2 or more children who become entrusted to the care of the individual, or the individual’s partner, as part of the same entrustment to care process, the amount of baby bonus in respect of each child is $5,000.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-66__subclause-4">
              <num>4</num>
              <content>
                <p>If an individual is eligible for baby bonus under subsection 36(5) in respect of 2 or more children who become entrusted to the care of the individual as part of the same adoption process, the amount of baby bonus in respect of each child is $5,000.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-1__clause-66__subclause-5">
              <num>5</num>
              <content>
                <p>If, under paragraph 37(3)(b), <role refersTo="#secretary">the Secretary</role> has determined the percentage that is to be an individual’s percentage of baby bonus in respect of a child, the amount of baby bonus for the individual in respect of that child is that percentage of the amount worked out under subsections (1) to (3) of this section.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-2">
            <num>2</num>
            <heading>Clause 2 of Schedule 4 (table item 17AD)</heading>
            <content>
              <p>Omit “subsection 66(1)”, substitute “paragraphs 66(1)(a), (b), (c), (d) and (e) and subsections 66(2), (3) and (4)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-3">
            <num>3</num>
            <heading>Subclause 3(9) of Schedule 4 (heading)</heading>
            <content>
              <p>Omit “<i>, 1 July 2013 and 1 July 2014</i>”, substitute “<i>and 1 July 2013</i>”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-3A">
            <num>3A</num>
            <heading>Subclause 3(9) of Schedule 4</heading>
            <content>
              <p>Omit “, <date date="2013-07-01">1 July 2013</date> and <date date="2014-07-01">1 July 2014</date>”, substitute “and <date date="2013-07-01">1 July 2013</date>”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-3B">
            <num>3B</num>
            <heading>Subclause 3(9) of Schedule 4 (note)</heading>
            <content>
              <p>Repeal the note.</p>
              <p>A New Tax System (Family Assistance) (Administration) Act 1999</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-4">
            <num>4</num>
            <heading>Subsection 39(2)</heading>
            <content>
              <p>Omit “if it is made later than 52 weeks after”, substitute “unless it is made before the end of the period of 52 weeks beginning on”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-5">
            <num>5</num>
            <heading>Paragraph 39(2)(a)</heading>
            <content>
              <p>Omit “the birth”, substitute “the day of the birth”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-6">
            <num>6</num>
            <heading>Paragraph 39(2)(b)</heading>
            <content>
              <p>Omit “the time”, substitute “the day”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-7">
            <num>7</num>
            <heading>Paragraphs 47(2A)(b) and (c)</heading>
            <content>
              <p>Repeal the paragraphs, substitute:</p>
            </content>
            <paragraph eId="schedule-1__clause-7__para-b">
              <num>b</num>
              <content>
                <p>if the claimant becomes eligible for baby bonus between <date date="2012-09-01">1 September 2012</date> and <date date="2013-06-30">30 June 2013</date>—$846.20;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-c">
              <num>c</num>
              <content>
                <p>if the claimant becomes eligible for baby bonus between <date date="2013-07-01">1 July 2013</date> and <date date="2015-06-30">30 June 2015</date> and the amount of baby bonus is the amount applicable under paragraph 66(1)(a), (b), (c) or (d) or subsection 66(2), (3) or (4) of the Family Assistance Act—$846.20;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-d">
              <num>d</num>
              <content>
                <p>if the claimant becomes eligible for baby bonus between <date date="2013-07-01">1 July 2013</date> and <date date="2015-06-30">30 June 2015</date> and the amount of baby bonus is the amount applicable under paragraph 66(1)(e) of the Family Assistance Act—$692.40;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-e">
              <num>e</num>
              <content>
                <p>if the claimant becomes eligible for baby bonus on or after <date date="2015-07-01">1 July 2015</date> and the amount of baby bonus is the amount applicable under paragraph 66(1)(a), (b), (c) or (d) or subsection 66(2), (3) or (4) of the Family Assistance Act—the amount worked out as follows:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-1__clause-7__para-f">
              <num>f</num>
              <content>
                <p>if the claimant becomes eligible for baby bonus on or after <date date="2015-07-01">1 July 2015</date> and the amount of baby bonus is the amount applicable under paragraph 66(1)(e) of the Family Assistance Act—the amount worked out as follows:</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-8">
            <num>8</num>
            <heading>Application provision—amount of baby bonus</heading>
            <content>
              <p>The amendment made by item 1 applies in relation to individuals who become eligible for baby bonus on or after <date date="2013-07-01">1 July 2013</date>.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-9">
            <num>9</num>
            <heading>Application provision—claims for baby bonus</heading>
            <content>
              <p>The amendments made by items 4 to 6 apply in relation to claims for payment of baby bonus that are made on or after the commencement of those items.</p>
              <p>Family Assistance and Other Legislation Amendment Act 2012</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-1__clause-11">
            <num>11</num>
            <heading>Item 6 of Schedule 2</heading>
            <content>
              <p>Repeal the item.</p>
            </content>
          </hcontainer>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-2">
          <heading>Family tax benefit and double orphan pension</heading>
          <content>
            <p>A New Tax System (Family Assistance) Act 1999</p>
          </content>
          <hcontainer name="clause" eId="schedule-2__clause-1">
            <num>1</num>
            <heading>Paragraph 22B(3)(a)</heading>
            <content>
              <p>After “is in”, insert “November or”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-2">
            <num>2</num>
            <heading>Paragraph 22B(3)(b)</heading>
            <content>
              <p>Omit “December”, substitute “November”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-3">
            <num>3</num>
            <heading>Application provision—items 1 and 2</heading>
            <content>
              <p>The amendments made by items 1 and 2 apply in relation to working out whether an individual is a senior secondary school child for days on or after <date date="2012-01-01">1 January 2012</date>.</p>
              <p>Social Security Act 1991</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-4">
            <num>4</num>
            <heading>Subsection 5(1) (definition of young person)</heading>
            <content>
              <p>Repeal the definition, substitute:</p>
              <p><b><i>young person</i></b>:</p>
            </content>
            <paragraph eId="schedule-2__clause-4__para-a">
              <num>a</num>
              <content>
                <p>except in <ref href="#part-2">Part 2</ref>.20—has the meaning given by subsection (1B) of this section; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-4__para-b">
              <num>b</num>
              <content>
                <p>in <ref href="#part-2">Part 2</ref>.20—means a person who:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-4__para-i">
              <num>i</num>
              <content>
                <p>is under 16 years of age; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-4__para-ii">
              <num>ii</num>
              <content>
                <p>has reached 16, but is under 22, years of age and is receiving full-time education at a school, college or university; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-2__clause-4__para-iii">
              <num>iii</num>
              <content>
                <p>has reached 16 years of age and is a senior secondary school child (<ref href="#sec-22B">within the meaning of section 22B</ref> of the Family Assistance Act (disregarding subparagraph 22B(1)(a)(i) of that Act)).</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-5">
            <num>5</num>
            <heading>Application provision—item 4</heading>
            <content>
              <p>In respect of the amendment made by item 4, <i>Social Security Act 1991</i> applies in relation to working out qualification for a double orphan pension for days on or after 1 January 2012.<ref href="#part-2">Part 2</ref>.20 of the </p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-6">
            <num>6</num>
            <heading>Subsection 5(1) (paragraph (b) of the definition of young person)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-2__clause-6__para-b">
              <num>b</num>
              <content>
                <p>in <ref href="#part-2">Part 2</ref>.20—means a person who is under 20 years of age.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-2__clause-7">
            <num>7</num>
            <heading>Application provision—item 6</heading>
            <content>
              <p>In respect of the amendment made by item 6, <i>Social Security Act 1991</i> applies in relation to working out qualification for a double orphan pension for days on or after 1 January 2013.<ref href="#part-2">Part 2</ref>.20 of the </p>
            </content>
          </hcontainer>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-3">
          <heading>A—Replacement of baby bonus from 1 March 2014</heading>
          <content>
            <p>A New Tax System (Family Assistance) Act 1999</p>
          </content>
          <hcontainer name="clause" eId="schedule-3__clause-1">
            <num>1</num>
            <heading>Subsection 3(1) (at the end of the definition of family tax benefit)</heading>
            <content>
              <p>Add “(and includes any amount under <ref href="#sec-58A">section 58A</ref>A)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-2">
            <num>2</num>
            <heading>After section 58</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-58AA">
            <num>58AA</num>
            <heading>Newborn upfront payment of family tax benefit if newborn supplement added into Part A rate</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-58AA__subclause-1">
              <num>1</num>
              <content>
                <p>If, under <ref href="#dvs-1A">Division 1A</ref> of <ref href="#part-5">Part 5</ref> of Schedule 1, an amount of newborn supplement is added in relation to an individual and an FTB child of the individual, then the individual is entitled to be paid, as an amount of family tax benefit, $500 in respect of the FTB child.</p>
              </content>
            </hcontainer>
            <content>
              <p>Note:	The amount is to be paid as a single lump sum: see <ref href="#sec-24A">section 24A</ref> of the Family Assistance Administration Act.</p>
              <p>Exceptions</p>
              <p>One amount only in respect of FTB child</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-58AA__subclause-2">
              <num>2</num>
              <content>
                <p>Subsection (1) does not apply in relation to an individual and an FTB child of the individual if another individual has received an amount under this section in respect of that child while the individual and the other individual were members of the same couple.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-58AA__subclause-3">
              <num>3</num>
              <content>
                <p>Subsection (1) does not apply in relation to an individual and an FTB child of the individual in the circumstances prescribed in a legislative instrument under subclause 35A(12) of Schedule 1.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-58AA__subclause-4">
              <num>4</num>
              <content>
                <p>An individual cannot receive more than one amount under this section in respect of an FTB child of the individual.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-3">
            <num>3</num>
            <heading>Clause 3 of Schedule 1 (after paragraph (b) of step 1 of the method statement)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <paragraph eId="schedule-3__clause-3__para-ba">
              <num>ba</num>
              <content>
                <p>the individual’s newborn supplement (if any) under <ref href="#dvs-1A">Division 1A</ref> of <ref href="#part-5">Part 5</ref> (clauses 35A and 35B);</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-4">
            <num>4</num>
            <heading>Clause 24N of Schedule 1 (after step 2 of the method statement)</heading>
            <content>
              <p>Insert:</p>
              <p>Step 2A.	Work out the individual’s <b><i>newborn supplement</i></b> (if any) under Division 1A of Part 5 (clauses 35A and 35B) for FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-5">
            <num>5</num>
            <heading>Clause 25 of Schedule 1 (after paragraph (b) of step 1 of the method statement)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <paragraph eId="schedule-3__clause-5__para-ba">
              <num>ba</num>
              <content>
                <p>the individual’s newborn supplement (if any) under <ref href="#dvs-1A">Division 1A</ref> of <ref href="#part-5">Part 5</ref> (clauses 35A and 35B);</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-6">
            <num>6</num>
            <heading>After Division 1 of Part 5 of Schedule 1</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-35A">
            <num>35A</num>
            <heading>Eligibility for newborn supplement</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-1">
              <num>1</num>
              <content>
                <p>Subject to this clause, an amount of newborn supplement is to be added, for a day, in working out an individual’s maximum rate under clause 3, or an individual’s Method 2 base rate under clause 25, if subclause (2), (5) or (7) of this clause applies for that day in relation to the individual and an FTB child of the individual.</p>
              </content>
            </hcontainer>
            <content>
              <p>Parent of child</p>
              <p>Child entrusted to care of individual or individual’s partner</p>
              <p>Adoption</p>
              <p>Exceptions</p>
              <p>then this clause does not apply in relation to the other member of that couple and that child.</p>
              <p>Definition</p>
              <p><b><i>parent</i></b> includes a relationship parent.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-2">
              <num>2</num>
              <content>
                <p>This subclause applies for a day in relation to the individual and an FTB child of the individual if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35A__para-a">
              <num>a</num>
              <content>
                <p>the individual, or the individual’s partner, is a parent of the child on that day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-b">
              <num>b</num>
              <content>
                <p>the child is aged less than one on that day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-c">
              <num>c</num>
              <content>
                <p>if this subclause were to apply for that day, the individual’s <ref href="#part-A">Part A</ref> rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding <ref href="#sec-58A">section 58A</ref> and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-d">
              <num>d</num>
              <content>
                <p>that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (c) are satisfied; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-e">
              <num>e</num>
              <content>
                <p>	(e)	if the individual is, under a law (the <b><i>registration law</i></b>) of a State or Territory, responsible (whether alone or jointly) for registering the birth of the child in accordance with the law—the Secretary is notified, or becomes aware, at any time before the end of whichever of the following periods is applicable, that the birth registration requirement is met:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-i">
              <num>i</num>
              <content>
                <p>	(i)	the first income year after the income year (the <b><i>relevant income year</i></b>) in which occurs the last day on which paragraphs (a) to (d) are satisfied;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-ii">
              <num>ii</num>
              <content>
                <p>if a further period in respect of the individual’s claim for payment of family tax benefit in respect of the child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act and that claim is for a past period falling within the relevant income year—such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows in special circumstances.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-3">
              <num>3</num>
              <content>
                <p>	(3)	For the purposes of paragraph (2)(e), the <b><i>birth registration requirement </i></b>is the requirement that:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35A__para-a">
              <num>a</num>
              <content>
                <p>the birth of the child has been registered in accordance with the registration law; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-b">
              <num>b</num>
              <content>
                <p>the individual, or the individual’s partner, has applied to have the birth of the child registered in accordance with the registration law.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-4">
              <num>4</num>
              <content>
                <p>Any further period allowed by <role refersTo="#secretary">the Secretary</role> under subparagraph (2)(e)(ii) must end no later than the end of the second income year after the relevant income year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-5">
              <num>5</num>
              <content>
                <p>This subclause applies for a day in relation to the individual and an FTB child of the individual if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35A__para-a">
              <num>a</num>
              <content>
                <p>neither the individual, nor the individual’s partner, is a parent of the child on that day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-b">
              <num>b</num>
              <content>
                <p>on or before that day, the child became entrusted to the care of the individual or the individual’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-c">
              <num>c</num>
              <content>
                <p>the child is aged less than one on that day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-d">
              <num>d</num>
              <content>
                <p>if this subclause were to apply for that day, the individual’s <ref href="#part-A">Part A</ref> rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding <ref href="#sec-58A">section 58A</ref> and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-e">
              <num>e</num>
              <content>
                <p>that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (d) are satisfied.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-6">
              <num>6</num>
              <content>
                <p>However, subclause (5) does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if the child is not an FTB child of the individual for a continuous period of at least 13 weeks beginning on the first day that paragraphs (5)(a) to (d) are satisfied.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-7">
              <num>7</num>
              <content>
                <p>This subclause applies for a day in relation to the individual and an FTB child of the individual if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35A__para-a">
              <num>a</num>
              <content>
                <p>on or before that day, the child became entrusted to the care of the individual or the individual’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-b">
              <num>b</num>
              <content>
                <p>it is an authorised party that entrusts the child to the care of the individual or the individual’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-c">
              <num>c</num>
              <content>
                <p>the authorised party does so as part of the process for the adoption of the child by the individual or the individual’s partner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-d">
              <num>d</num>
              <content>
                <p>if this subclause were to apply for that day, the individual’s <ref href="#part-A">Part A</ref> rate, disregarding reductions (if any) under clause 5 or 25A of this Schedule and disregarding <ref href="#sec-58A">section 58A</ref> and subclauses 38AA(3) and 38AF(3) of this Schedule, would be greater than nil on that day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-e">
              <num>e</num>
              <content>
                <p>that day occurs in the period of 13 weeks beginning on the first day that paragraphs (a) to (d) are satisfied; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-f">
              <num>f</num>
              <content>
                <p>that day occurs before the end of the period of 12 months beginning on the day the child became entrusted to the care of the individual or the individual’s partner.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-8">
              <num>8</num>
              <content>
                <p>This clause does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if parental leave pay is payable to the individual for that child.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-9">
              <num>9</num>
              <content>
                <p>This clause does not apply, and is taken never to have applied, in relation to the individual and the FTB child of the individual if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35A__para-a">
              <num>a</num>
              <content>
                <p>parental leave pay is payable to a person (other than the individual) for that child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-b">
              <num>b</num>
              <content>
                <p>the person and the individual are members of a couple for:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-i">
              <num>i</num>
              <content>
                <p>if the person’s PPL period is 13 weeks or more—at least 13 weeks of that PPL period; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-ii">
              <num>ii</num>
              <content>
                <p>if the person’s PPL period is less than 13 weeks—the whole of that PPL period.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-10">
              <num>10</num>
              <content>
                <p>If:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35A__para-a">
              <num>a</num>
              <content>
                <p>under this clause, an amount of newborn supplement is added in relation to an individual and an FTB child of the individual for a period of 13 weeks; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-b">
              <num>b</num>
              <content>
                <p>the individual is a member of a couple throughout that period;</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-11">
              <num>11</num>
              <content>
                <p>An amount of newborn supplement is not to be added under this clause for a day or days in relation to an individual and an FTB child of the individual in the circumstances prescribed in a legislative instrument under subclause (12).</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-12">
              <num>12</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> may, by legislative instrument, prescribe circumstances for the purposes of either or both of subsection 58AA(3) and subclause (11) of this clause.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-13">
              <num>13</num>
              <content>
                <p>The circumstances, in relation to an individual and an FTB child of the individual, must relate to one or more of the following:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35A__para-a">
              <num>a</num>
              <content>
                <p>the payability of parental leave pay to another individual for that child;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-b">
              <num>b</num>
              <content>
                <p>the addition of newborn supplement under this clause in relation to another individual and that child;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-c">
              <num>c</num>
              <content>
                <p>the individual being a member of a couple or a former member of a couple.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-14">
              <num>14</num>
              <content>
                <p>In this clause:</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-35B">
            <num>35B</num>
            <heading>Annualised rate of newborn supplement</heading>
            <content>
              <p>General rule</p>
              <p>Note:	The amount of the newborn supplement added under this Division forms part of the calculation of an individual’s annual rate of family tax benefit, which is then converted to a daily rate of family tax benefit: see subsection 58(3). That daily rate, to the extent it relates to the newborn supplement, is paid for a maximum of 13 weeks: see clause 35A.</p>
              <p>Multiple children cases</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-35B__subclause-1">
              <num>1</num>
              <content>
                <p>Subject to this clause, the amount of newborn supplement for an individual in respect of an FTB child is as follows:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35B__para-a">
              <num>a</num>
              <content>
                <p>if subclause 35A(2) applies and the child is the first child born alive to the woman who gave birth to the child—the amount worked out using the formula:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35B__para-b">
              <num>b</num>
              <content>
                <p>if subclause 35A(5) applies and the child is the first child that becomes entrusted to the care of the individual or the individual’s partner—the amount worked out using the formula:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35B__para-c">
              <num>c</num>
              <content>
                <p>if subclause 35A(7) applies and the child is the first child that becomes entrusted to the care of the individual, or the individual’s partner, in the circumstances mentioned in paragraphs 35A(7)(a) to (c)—the amount worked out using the formula:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35B__para-d">
              <num>d</num>
              <content>
                <p>otherwise—the amount worked out using the formula:</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-35B__subclause-2">
              <num>2</num>
              <content>
                <p>If subclause 35A(2) applies in relation to an individual and 2 or more children born during the same multiple birth, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula:</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-35B__subclause-3">
              <num>3</num>
              <content>
                <p>If subclause 35A(5) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual’s partner, as part of the same entrustment to care process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula:</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-35B__subclause-4">
              <num>4</num>
              <content>
                <p>If subclause 35A(7) applies in relation to an individual and 2 or more children who become entrusted to the care of the individual, or the individual’s partner, as part of the same adoption process, the amount of newborn supplement for the individual in respect of each child is the amount worked out using the formula:</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-7">
            <num>7</num>
            <heading>Clause 2 of Schedule 4 (after table item 7)</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-8">
            <num>8</num>
            <heading>Subclause 3(1) of Schedule 4 (after table item 7)</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-9">
            <num>9</num>
            <heading>Subclause 3(7) of Schedule 4</heading>
            <content>
              <p>Omit “, the FTB income limit (B) and the baby bonus income limit”, substitute “and the FTB income limit (B)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-10">
            <num>10</num>
            <heading>Subclause 3(9) of Schedule 4</heading>
            <content>
              <p>Repeal the subclause, substitute:</p>
              <p>First indexation of newborn supplement and newborn upfront payment</p>
              <p>A New Tax System (Family Assistance) (Administration) Act 1999</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-10__subclause-9">
              <num>9</num>
              <content>
                <p>The first indexation under subclause (1) of the newborn supplement and the newborn upfront payment is to take place on <date date="2014-07-01">1 July 2014</date>.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-11">
            <num>11</num>
            <heading>Section 5</heading>
            <content>
              <p>Before “The”, insert “(1)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-12">
            <num>12</num>
            <heading>At the end of section 5</heading>
            <content>
              <p>Add:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-12__subclause-2">
              <num>2</num>
              <content>
                <p>A claim is not required for an amount of family tax benefit under <ref href="#sec-58A">section 58A</ref>A of the Family Assistance Act.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-13">
            <num>13</num>
            <heading>Section 24 (heading)</heading>
            <content>
              <p>Repeal the heading, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-24">
            <num>24</num>
            <heading>Payments of family tax benefit for a past period or by single payment/in substitution because of the death of another individual</heading>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-14">
            <num>14</num>
            <heading>After section 24</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-24A">
            <num>24A</num>
            <heading>Other payments of family tax benefit</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-24A__subclause-1">
              <num>1</num>
              <content>
                <p>If an individual is entitled to be paid an amount of family tax benefit under <role refersTo="#secretary">the Secretary</role> must pay the amount to the individual in a single lump sum, at such time and in such manner as <role refersTo="#secretary">the Secretary</role> considers appropriate.<ref href="#sec-58A">section 58A</ref>A of the Family Assistance Act, </p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-24A__subclause-2">
              <num>2</num>
              <content>
                <p>This section is subject to Subdivision CA of this Division, <ref href="#part-4">Part 4</ref>, <ref href="#dvs-3">Division 3</ref> of <ref href="#part-8B">Part 8B</ref> and sections 225 and 226.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-15">
            <num>15</num>
            <heading>Section 219TA (after paragraph (c) of the definition of relevant benefit)</heading>
            <content>
              <p>Insert:</p>
              <p>A New Tax System (Family Assistance) Act 1999</p>
            </content>
            <paragraph eId="schedule-3__clause-15__para-caa">
              <num>caa</num>
              <content>
                <p>family tax benefit under <ref href="#sec-58A">section 58A</ref>A of the Family Assistance Act; or</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-16">
            <num>16</num>
            <heading>Subsection 3(1) (definition of baby bonus)</heading>
            <content>
              <p>Repeal the definition.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-17">
            <num>17</num>
            <heading>Subsection 3(1) (paragraph (b) of the definition of family assistance)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-3__clause-17__para-b">
              <num>b</num>
              <content>
                <p>stillborn baby payment; or</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-18">
            <num>18</num>
            <heading>Subsection 3(1) (paragraph (c) of the definition of FTB child)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-3__clause-18__para-c">
              <num>c</num>
              <content>
                <p>in relation to stillborn baby payment—has the meaning given in Subdivision A of <ref href="#dvs-1">Division 1</ref> of <ref href="#part-3">Part 3</ref>; and</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-19">
            <num>19</num>
            <heading>Subsection 3(1) (definition of primary carer)</heading>
            <content>
              <p>Repeal the definition.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-20">
            <num>20</num>
            <heading>Subsection 3(1)</heading>
            <content>
              <p>Insert:</p>
              <p><b><i>stillborn baby payment</i></b> means the payment for which an individual is eligible under Division 2 of Part 3.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-21">
            <num>21</num>
            <heading>Division 2 of Part 3</heading>
            <content>
              <p>Repeal the Division, substitute:</p>
              <p>Subdivision A—Eligibility of individuals for stillborn baby payment in normal circumstances</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-36">
            <num>36</num>
            <heading>When an individual is eligible for stillborn baby payment in normal circumstances</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-36__subclause-1">
              <num>1</num>
              <content>
                <p>Subject to this section, an individual is eligible for a stillborn baby payment in respect of a child if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-36__para-a">
              <num>a</num>
              <content>
                <p>the child is a stillborn child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-b">
              <num>b</num>
              <content>
                <p>had the child been born alive:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-i">
              <num>i</num>
              <content>
                <p>the child would have been an FTB child of the individual at birth; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-ii">
              <num>ii</num>
              <content>
                <p>the individual, or the individual’s partner, would have been the primary carer of the child at birth; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-c">
              <num>c</num>
              <content>
                <p>either:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-i">
              <num>i</num>
              <content>
                <p>the individual would have been eligible for family tax benefit in respect of the child, at any time within the period of 26 weeks starting on the day of the child’s delivery, assuming the child had not been a stillborn child; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-ii">
              <num>ii</num>
              <content>
                <p>the individual would have been so eligible on the assumption described in subparagraph (i) except that the individual’s rate of family tax benefit, worked out under <ref href="#dvs-1">Division 1</ref> of <ref href="#part-4">Part 4</ref>, is nil; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-d">
              <num>d</num>
              <content>
                <p>the claim for payment of stillborn baby payment contains an estimate of the sum of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-i">
              <num>i</num>
              <content>
                <p>the individual’s adjusted taxable income; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-ii">
              <num>ii</num>
              <content>
                <p>if the individual is a member of a couple on the day the claim is made—the adjusted taxable income of the individual’s partner;</p>
              </content>
            </paragraph>
            <content>
              <p>for the period of 6 months beginning on the day of the child’s delivery; and</p>
              <p>Estimate of adjusted taxable income</p>
              <p>Exception</p>
            </content>
            <paragraph eId="schedule-3__clause-36__para-e">
              <num>e</num>
              <content>
                <p>that estimate is less than or equal to $60,000 and <role refersTo="#secretary">the Secretary</role> considers that estimate to be reasonable.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-36__subclause-2">
              <num>2</num>
              <content>
                <p>Paragraphs (1)(c) and (e) do not apply if on any day during the period of 52 weeks beginning on the day of the child’s delivery:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-36__para-a">
              <num>a</num>
              <content>
                <p>either:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-i">
              <num>i</num>
              <content>
                <p>a determination under <ref href="#sec-16">section 16</ref> or 17 of the Family Assistance Administration Act is in force in respect of the individual; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-ii">
              <num>ii</num>
              <content>
                <p>a determination under <role refersTo="#secretary">the Secretary</role> is satisfied that the individual is eligible for family tax benefit under section 32 of this Act; and<ref href="#sec-18">section 18</ref> of the Family Assistance Administration Act is in force in respect of the individual because </p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-b">
              <num>b</num>
              <content>
                <p>the individual’s rate of family tax benefit, worked out under <ref href="#dvs-1">Division 1</ref> of <ref href="#part-4">Part 4</ref> but disregarding reductions (if any) under clause 5 or 25A of Schedule 1 and disregarding <ref href="#sec-58A">section 58A</ref> and subclauses 38AA(3) and 38AF(3) of Schedule 1, consisted of or included a <ref href="#part-A">Part A</ref> rate greater than nil.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-36__subclause-3">
              <num>3</num>
              <content>
                <p>For the purposes of paragraph (1)(d):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-36__para-a">
              <num>a</num>
              <content>
                <p>a reference in Schedule 3 to an income year is taken to be a reference to the 6-month period mentioned in that paragraph; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-36__para-b">
              <num>b</num>
              <content>
                <p>disregard subclause 2(2) and clauses 3 and 3A of that Schedule.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-36__subclause-4">
              <num>4</num>
              <content>
                <p>This section does not apply, and is taken never to have applied, in relation to the individual and the child if parental leave pay is payable to the individual, or the individual’s partner, for the child.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-37">
            <num>37</num>
            <heading>Only one individual eligible for stillborn baby payment in respect of a child</heading>
            <content>
              <p>If <role refersTo="#secretary">the Secretary</role> determines that an individual who is a member of a couple is eligible for a stillborn baby payment under subsection 36(1) in respect of a child, <role refersTo="#secretary">the Secretary</role> must not determine that the partner of the individual is eligible for a stillborn baby payment in respect of that child.</p>
              <p>Subdivision B—Eligibility of individuals for stillborn baby payment where death occurs</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-38">
            <num>38</num>
            <heading>What happens if an individual eligible for stillborn baby payment dies</heading>
            <content>
              <p>If:</p>
              <p>the other individual is eligible for the subject payment. No-one else is, or can become, eligible for or entitled to be paid that payment.</p>
            </content>
            <paragraph eId="schedule-3__clause-38__para-a">
              <num>a</num>
              <content>
                <p>	(a)	an individual is eligible for a stillborn baby payment (the <b><i>subject payment</i></b>) in respect of a child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-b">
              <num>b</num>
              <content>
                <p>the individual dies; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-c">
              <num>c</num>
              <content>
                <p>before the individual died, the subject payment had not been paid to the individual (whether or not a claim had been made under Part 3 of the Family Assistance Administration Act); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-d">
              <num>d</num>
              <content>
                <p>another individual makes a claim under that Part for payment of a stillborn baby payment because of the death of the first-mentioned individual, stating that he or she wishes to become eligible for the subject payment; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-e">
              <num>e</num>
              <content>
                <p>the claim is made:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-i">
              <num>i</num>
              <content>
                <p><quantity refersTo="#deadline">within 52 weeks</quantity> after the death; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-ii">
              <num>ii</num>
              <content>
                <p>within a further period allowed by <role refersTo="#secretary">the Secretary</role> in special circumstances; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-f">
              <num>f</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> considers that the other individual ought to be eligible for the subject payment;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-22">
            <num>22</num>
            <heading>Division 2 of Part 4</heading>
            <content>
              <p>Repeal the Division, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-66">
            <num>66</num>
            <heading>Amount of stillborn baby payment</heading>
            <content>
              <p>General rule</p>
              <p>Multiple children case</p>
              <p>Definitions</p>
              <p><b><i>higher newborn supplement amount</i></b> means the dollar amount mentioned in the formula under paragraph 35B(1)(a) of Schedule 1 (including that amount as indexed).</p>
              <p><b><i>lower newborn supplement amount</i></b> means the dollar amount mentioned in the formula under paragraph 35B(1)(d) of Schedule 1 (including that amount as indexed).</p>
              <p><b><i>newborn upfront amount</i></b> means the amount mentioned in subsection 58AA(1) (including that amount as indexed).</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-66__subclause-1">
              <num>1</num>
              <content>
                <p>Subject to this section, the amount of a stillborn baby payment for an individual in respect of a child is as follows:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-66__para-a">
              <num>a</num>
              <content>
                <p>if the child is the first stillborn child of the woman who gave birth to the child—the amount worked out using the formula:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-66__para-b">
              <num>b</num>
              <content>
                <p>otherwise—the amount worked out using the formula:</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-66__subclause-2">
              <num>2</num>
              <content>
                <p>If 2 or more children are born during the same multiple birth and there is at least one stillborn child, the amount of stillborn baby payment for an individual in respect of each stillborn child born during that birth is the amount worked out using the formula:</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-66__subclause-3">
              <num>3</num>
              <content>
                <p>In this section:</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-23">
            <num>23</num>
            <heading>Subsection 85(1)</heading>
            <content>
              <p>Omit “(1)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-24">
            <num>24</num>
            <heading>Subsection 85(2)</heading>
            <content>
              <p>Repeal the subsection.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-25">
            <num>25</num>
            <heading>Clause 2 of Schedule 4 (table items 17AD and 17AE)</heading>
            <content>
              <p>Repeal the items, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-26">
            <num>26</num>
            <heading>Subclause 3(1) of Schedule 4 (table items 17AD and 17AE)</heading>
            <content>
              <p>Repeal the items, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-27">
            <num>27</num>
            <heading>Before subclause 3(5) of Schedule 4</heading>
            <content>
              <p>Insert:</p>
              <p>First indexation of stillborn baby payment income limit</p>
              <p>A New Tax System (Family Assistance) (Administration) Act 1999</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-27__subclause-4A">
              <num>4A</num>
              <content>
                <p>The first indexation under subclause (1) of the stillborn baby payment income limit is to take place on <date date="2017-07-01">1 July 2017</date>.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-28">
            <num>28</num>
            <heading>Subsection 3(1) (definition of early claim day)</heading>
            <content>
              <p>Repeal the definition, substitute:</p>
              <p><b><i>early claim day</i></b>, in relation to a claim for payment of family tax benefit by instalment, means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-29">
            <num>29</num>
            <heading>Subsection 3(1) (paragraph (c) of the definition of TFN claim person)</heading>
            <content>
              <p>Omit “baby bonus”, substitute “a stillborn baby payment”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-30">
            <num>30</num>
            <heading>Subsection 3(1) (paragraph (c) of the definition of TFN substitution person)</heading>
            <content>
              <p>Omit “baby bonus”, substitute “a stillborn baby payment”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-31">
            <num>31</num>
            <heading>Division 3 of Part 3 (heading)</heading>
            <content>
              <p>Repeal the heading, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-32">
            <num>32</num>
            <heading>Sections 36 to 38</heading>
            <content>
              <p>Repeal the sections, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-36">
            <num>36</num>
            <heading>Need for a claim</heading>
            <content>
              <p>The only way that a person can become entitled to be paid a stillborn baby payment is to make a claim in accordance with this Division.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-37">
            <num>37</num>
            <heading>Who can claim</heading>
            <content>
              <p>The only persons who can make a claim in accordance with this Division are individuals.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-38">
            <num>38</num>
            <heading>How to claim</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-38__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	An individual (the <b><i>claimant</i></b>) may make a claim for payment of:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-38__para-a">
              <num>a</num>
              <content>
                <p>a stillborn baby payment in normal circumstances; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-b">
              <num>b</num>
              <content>
                <p>a stillborn baby payment because of the death of another individual.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-38__subclause-2">
              <num>2</num>
              <content>
                <p>A claim is not effective unless:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-38__para-a">
              <num>a</num>
              <content>
                <p>the claim:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-i">
              <num>i</num>
              <content>
                <p>is made in a form and manner; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-ii">
              <num>ii</num>
              <content>
                <p>contains any information; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-iii">
              <num>iii</num>
              <content>
                <p>is accompanied by any documents;</p>
              </content>
            </paragraph>
            <content>
              <p>required by <role refersTo="#secretary">the Secretary</role>; and</p>
              <p>for the 6-month period mentioned in paragraph 36(1)(d) of the Family Assistance Act; and</p>
              <p>Estimate of adjusted taxable income</p>
            </content>
            <paragraph eId="schedule-3__clause-38__para-b">
              <num>b</num>
              <content>
                <p>in the case of a claim for a stillborn baby payment in normal circumstances—the claim contains an estimate of the sum of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-i">
              <num>i</num>
              <content>
                <p>the individual’s adjusted taxable income; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-ii">
              <num>ii</num>
              <content>
                <p>if the individual is a member of a couple on the day the claim is made—the adjusted taxable income of the individual’s partner;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-c">
              <num>c</num>
              <content>
                <p>in the case of a claim for a stillborn baby payment in normal circumstances—the tax file number requirement in <ref href="#sec-38A">section 38A</ref> has been satisfied in relation to the claim; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-d">
              <num>d</num>
              <content>
                <p>in the case of a claim for a stillborn baby payment because of the death of another individual—the tax file number requirement in <ref href="#sec-38B">section 38B</ref> has been satisfied in relation to the claim.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-38__subclause-3">
              <num>3</num>
              <content>
                <p>For the purposes of paragraph (2)(b):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-38__para-a">
              <num>a</num>
              <content>
                <p>a reference in Schedule 3 to the Family Assistance Act to an income year is taken to be a reference to the 6-month period referred to in that paragraph; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-38__para-b">
              <num>b</num>
              <content>
                <p>disregard subclause 2(2) and clauses 3 and 3A of that Schedule.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-33">
            <num>33</num>
            <heading>Section 38A (heading)</heading>
            <content>
              <p>Omit “<b>baby bonus</b>”, substitute “<b>stillborn baby payment</b>”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-34">
            <num>34</num>
            <heading>Section 38B (heading)</heading>
            <content>
              <p>Omit “<b>baby bonus</b>”, substitute “<b>stillborn baby payment</b>”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-35">
            <num>35</num>
            <heading>Section 39</heading>
            <content>
              <p>Repeal the section, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-39">
            <num>39</num>
            <heading>Restrictions on claiming</heading>
            <content>
              <p>“Normal circumstances” entitlement must not already have been determined, or be awaiting determination, on a previous claim</p>
              <p>Timing of “normal circumstances” stillborn baby payment claim</p>
              <p>subsection (2) of this section does not apply if the claim for payment of a stillborn baby payment is made within the period of 13 weeks after the day on which the notice is given.</p>
              <p>“Bereavement” entitlement must not already have been determined, or be awaiting determination, on a previous claim</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-39__subclause-1">
              <num>1</num>
              <content>
                <p>A claim for payment of a stillborn baby payment in normal circumstances is not effective if the claimant has previously made such a claim based on the same circumstances (whether or not the claim has yet been determined).</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-39__subclause-2">
              <num>2</num>
              <content>
                <p>Subject to subsections (3) and (4), a claim for payment of a stillborn baby payment in normal circumstances is not effective unless it is made before the end of the period of 52 weeks beginning on the day of the birth of the stillborn child.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-39__subclause-3">
              <num>3</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> is satisfied that the claimant was unable to make a claim for payment of a stillborn baby payment in normal circumstances because of severe illness associated with the birth of the stillborn child, <role refersTo="#secretary">the Secretary</role> may extend the period of 52 weeks mentioned in subsection (2) to such longer period as <role refersTo="#secretary">the Secretary</role> considers appropriate.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-39__subclause-4">
              <num>4</num>
              <content>
                <p>If:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-39__para-a">
              <num>a</num>
              <content>
                <p>	(a)	the claimant, or the claimant’s partner, made a claim in accordance with <i>Paid Parental Leave Act 2010</i> for parental leave pay for the child to whom the claim for payment of a stillborn baby payment relates; and<ref href="#part-2">Part 2</ref>-4 of the </p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-39__para-b">
              <num>b</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> notifies the claimant, or the claimant’s partner, under section 24 of that Act that parental leave pay is not payable for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-39__para-c">
              <num>c</num>
              <content>
                <p>the notice is given:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-39__para-i">
              <num>i</num>
              <content>
                <p>after the end of the period of 52 weeks mentioned in subsection (2) of this section; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-39__para-ii">
              <num>ii</num>
              <content>
                <p>during the last 13 weeks of that period of 52 weeks;</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-39__subclause-5">
              <num>5</num>
              <content>
                <p>A claim for payment of a stillborn baby payment because of the death of another individual is not effective if the claimant has previously made such a claim because of the death of that individual (whether or not the claim has yet been determined).</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-36">
            <num>36</num>
            <heading>Section 41</heading>
            <content>
              <p>Repeal the section, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-41">
            <num>41</num>
            <heading>Secretary must determine claim</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-41__subclause-1">
              <num>1</num>
              <content>
                <p>If a claim is effective, <role refersTo="#secretary">the Secretary</role> must determine the claim in accordance with this section and sections 42 to 44. If the claim is not effective, it is taken not to have been made.</p>
              </content>
            </hcontainer>
            <content>
              <p>Information to be taken into account</p>
              <p>Deferral of “normal circumstances” stillborn baby payment determination pending resolution of parental leave pay</p>
              <p><role refersTo="#secretary">the Secretary</role> must not determine the claim for a stillborn baby payment until one of the following occurs:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-41__subclause-2">
              <num>2</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> is to make the determination:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-41__para-a">
              <num>a</num>
              <content>
                <p>having regard only to the information in the claim (and any accompanying documents or information required by <role refersTo="#secretary">the Secretary</role>); or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-41__para-b">
              <num>b</num>
              <content>
                <p>having regard to the things in paragraph (a) and also to any other information or documents (whether or not provided by the claimant).</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-41__subclause-3">
              <num>3</num>
              <content>
                <p>If:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-41__para-a">
              <num>a</num>
              <content>
                <p>the claim is one for payment of a stillborn baby payment in normal circumstances; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-41__para-b">
              <num>b</num>
              <content>
                <p>	(b)	the claimant, or the claimant’s partner, has made a claim in accordance with <i>Paid Parental Leave Act 2010</i> for parental leave pay for the child to whom the claim for a stillborn baby payment relates;<ref href="#part-2">Part 2</ref>-4 of the </p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-41__para-c">
              <num>c</num>
              <content>
                <p>if <role refersTo="#secretary">the Secretary</role> determines under that Act that parental leave pay for the child is payable:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-41__para-i">
              <num>i</num>
              <content>
                <p>the PPL period applying to the individual who made the claim for parental leave pay starts; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-41__para-ii">
              <num>ii</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> revokes the determination under section 25 of that Act;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-41__para-d">
              <num>d</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> determines under that Act that parental leave pay for the child is not payable;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-41__para-e">
              <num>e</num>
              <content>
                <p>the claim for parental leave pay is withdrawn under <ref href="#sec-61">section 61</ref> of that Act.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-37">
            <num>37</num>
            <heading>Sections 42 to 47AB</heading>
            <content>
              <p>Repeal the sections, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-42">
            <num>42</num>
            <heading>Determination of “normal circumstances” entitlement claim</heading>
            <content>
              <p>If:</p>
              <p><role refersTo="#secretary">the Secretary</role> must determine that the claimant is entitled to be paid the stillborn baby payment and must determine the amount of the payment that the claimant is entitled to be paid.</p>
            </content>
            <paragraph eId="schedule-3__clause-42__para-a">
              <num>a</num>
              <content>
                <p>the claim is one for payment of a stillborn baby payment in normal circumstances; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-42__para-b">
              <num>b</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> is satisfied that the claimant is eligible for a stillborn baby payment in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act in respect of the child to whom the claim relates;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-43">
            <num>43</num>
            <heading>Determination of “bereavement” entitlement claim</heading>
            <content>
              <p>If:</p>
              <p><role refersTo="#secretary">the Secretary</role> must determine that the claimant is entitled to be paid the stillborn baby payment and must determine the amount of the payment that the claimant is entitled to be paid.</p>
            </content>
            <paragraph eId="schedule-3__clause-43__para-a">
              <num>a</num>
              <content>
                <p>the claim is one for payment of a stillborn baby payment because of the death of another individual; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-43__para-b">
              <num>b</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> is satisfied that the claimant is, in the circumstances covered by the claim, eligible for a stillborn baby payment in accordance with Subdivision B of Division 2 of Part 3 of the Family Assistance Act;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-44">
            <num>44</num>
            <heading>Determination that no entitlement</heading>
            <content>
              <p>If <role refersTo="#secretary">the Secretary</role> is not satisfied as mentioned in section 42 or 43, <role refersTo="#secretary">the Secretary</role> must determine that the claimant is not entitled to be paid a stillborn baby payment in respect of the child to whom the claim relates, or in the circumstances covered by the claim, as the case requires.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-45">
            <num>45</num>
            <heading>When determination is in force</heading>
            <content>
              <p>A determination comes into force when it is made and remains in force at all times afterwards.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-46">
            <num>46</num>
            <heading>Notice of determination</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-46__subclause-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must give notice of the determination to the claimant, stating:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-46__para-a">
              <num>a</num>
              <content>
                <p>whether the claimant is entitled to be paid a stillborn baby payment under the determination; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-46__para-b">
              <num>b</num>
              <content>
                <p>if the claimant is entitled—the amount of the stillborn baby payment and how it is to be paid; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-46__para-c">
              <num>c</num>
              <content>
                <p>that the claimant may apply for review of the determination in the manner set out in <ref href="#part-5">Part 5</ref>.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-46__subclause-2">
              <num>2</num>
              <content>
                <p>The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-47">
            <num>47</num>
            <heading>Payment of stillborn baby payment</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-47__subclause-1">
              <num>1</num>
              <content>
                <p>If the claimant is entitled to be paid a stillborn baby payment, <role refersTo="#secretary">the Secretary</role> must pay the amount of the payment to the claimant in a single lump sum:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-47__para-a">
              <num>a</num>
              <content>
                <p>on the day that <role refersTo="#secretary">the Secretary</role> considers to be the earliest day on which it is reasonably practicable for the amount to be paid; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-47__para-b">
              <num>b</num>
              <content>
                <p>to the credit of a bank account nominated and maintained by the claimant.</p>
              </content>
            </paragraph>
            <content>
              <p>Payment not to bank account</p>
              <p>Interaction with other provisions</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-47__subclause-2">
              <num>2</num>
              <content>
                <p>However, <role refersTo="#secretary">the Secretary</role> may direct that an amount that is to be paid under subsection (1) is to be paid in a way other than by payment to the credit of a bank account nominated and maintained by the claimant. A direction has effect accordingly.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-47__subclause-3">
              <num>3</num>
              <content>
                <p>This section is subject to <ref href="#part-4">Part 4</ref>, <ref href="#dvs-3">Division 3</ref> of <ref href="#part-8B">Part 8B</ref> and sections 225 and 226.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-38">
            <num>38</num>
            <heading>Paragraphs 47A(1)(b) and (2)(b)</heading>
            <content>
              <p>Omit “baby bonus”, substitute “a stillborn baby payment”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-39">
            <num>39</num>
            <heading>Subsection 47A(3)</heading>
            <content>
              <p>Omit “baby bonus”, substitute “a stillborn baby payment”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-40">
            <num>40</num>
            <heading>Sections 47B and 47C</heading>
            <content>
              <p>Repeal the sections.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-41">
            <num>41</num>
            <heading>Paragraph 66(1)(c)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-3__clause-41__para-c">
              <num>c</num>
              <content>
                <p>stillborn baby payments;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-42">
            <num>42</num>
            <heading>Paragraph 71(1)(a)</heading>
            <content>
              <p>Omit “baby bonus”, substitute “stillborn baby payment”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-43">
            <num>43</num>
            <heading>Subsection 93A(6) (paragraph (a) of the definition of family assistance payment)</heading>
            <content>
              <p>Omit “baby bonus”, substitute “stillborn baby payment”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-44">
            <num>44</num>
            <heading>Section 219TA (paragraph (d) of the definition of relevant benefit)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
              <p>Income Tax Assessment Act 1997</p>
            </content>
            <paragraph eId="schedule-3__clause-44__para-d">
              <num>d</num>
              <content>
                <p>stillborn baby payment; or</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-45">
            <num>45</num>
            <heading>Section 11-15 (table item headed “family assistance”)</heading>
            <content>
              <p>Omit:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-46">
            <num>46</num>
            <heading>Section 11-15 (at the end of the table item headed “family assistance”)</heading>
            <content>
              <p>Add:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-47">
            <num>47</num>
            <heading>Section 52-150</heading>
            <content>
              <p>Omit “baby bonus”, substitute “stillborn baby payment”.</p>
              <p>Paid Parental Leave Act 2010</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-48">
            <num>48</num>
            <heading>Section 4</heading>
            <content>
              <p>Omit:</p>
              <p>substitute:</p>
            </content>
            <paragraph eId="schedule-3__clause-48__para-c">
              <num>c</num>
              <content>
                <p>not have returned to work; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-48__para-d">
              <num>d</num>
              <content>
                <p>not be entitled to baby bonus.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-48__para-c">
              <num>c</num>
              <content>
                <p>not have returned to work.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-49">
            <num>49</num>
            <heading>Section 6 (definition of baby bonus)</heading>
            <content>
              <p>Repeal the definition.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-50">
            <num>50</num>
            <heading>Section 30</heading>
            <content>
              <p>Omit:</p>
              <p>substitute:</p>
            </content>
            <paragraph eId="schedule-3__clause-50__para-c">
              <num>c</num>
              <content>
                <p>not have returned to work; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-50__para-d">
              <num>d</num>
              <content>
                <p>not be entitled to baby bonus.</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-50__para-c">
              <num>c</num>
              <content>
                <p>not have returned to work.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-51">
            <num>51</num>
            <heading>Paragraph 31(2)(e)</heading>
            <content>
              <p>Omit “<ref href="#dvs-7">Division 7</ref>); and”, substitute “<ref href="#dvs-7">Division 7</ref>).”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-52">
            <num>52</num>
            <heading>Paragraph 31(2)(f)</heading>
            <content>
              <p>Repeal the paragraph.</p>
              <p>Social Security (Administration) Act 1999</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-53">
            <num>53</num>
            <heading>Section 123TC (paragraph (e) of the definition of category I welfare payment)</heading>
            <content>
              <p>Omit “baby bonus”, substitute “stillborn baby payment”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-54">
            <num>54</num>
            <heading>Section 123TC (paragraph (p) of the definition of category Q welfare payment)</heading>
            <content>
              <p>Omit “baby bonus”, substitute “stillborn baby payment”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-55">
            <num>55</num>
            <heading>Section 123TC (paragraph (c) of the definition of category S welfare payment)</heading>
            <content>
              <p>Omit “baby bonus”, substitute “stillborn baby payment”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-56">
            <num>56</num>
            <heading>Subsection 123XJA(3)</heading>
            <content>
              <p>Repeal the subsection.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-57">
            <num>57</num>
            <heading>Subsection 123XJA(4) (heading)</heading>
            <content>
              <p>Omit “<i>—instalments of other category I welfare payments</i>”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-58">
            <num>58</num>
            <heading>Subsection 123XJA(4)</heading>
            <content>
              <p>Omit “(other than baby bonus under the Family Assistance Act)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-59">
            <num>59</num>
            <heading>Subsection 123XJC(3)</heading>
            <content>
              <p>Repeal the subsection.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-60">
            <num>60</num>
            <heading>Subsection 123XJC(4) (heading)</heading>
            <content>
              <p>Omit “<i>—instalments of other category I welfare payments</i>”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-61">
            <num>61</num>
            <heading>Subsection 123XJC(4)</heading>
            <content>
              <p>Omit “(other than baby bonus under the Family Assistance Act)”.</p>
              <p>Paid Parental Leave Act 2010</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-62">
            <num>62</num>
            <heading>Section 30</heading>
            <content>
              <p>After “(for a secondary claimant).”, insert “A previous PPL period and previous DAPP period of the person may be taken into account in working out whether the person satisfies the work test for a subsequent child.”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-63">
            <num>63</num>
            <heading>At the end of section 32</heading>
            <content>
              <p>Add:</p>
              <p>Note 3:	If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of <b><i>qualifying work</i></b> in subsection 34(1), see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-64">
            <num>64</num>
            <heading>Subsection 34(1)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-64__subclause-1">
              <num>1</num>
              <content>
                <p>	(1)	A person performs <b><i>qualifying work </i></b>on a day if at least one of the following applies on the day:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-64__para-a">
              <num>a</num>
              <content>
                <p>the person performs at least one hour of paid work;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-64__para-b">
              <num>b</num>
              <content>
                <p>the person takes a period of paid leave of at least one hour;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-64__para-c">
              <num>c</num>
              <content>
                <p>the day is in the person’s PPL period for a previous child;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-64__para-d">
              <num>d</num>
              <content>
                <p>the day is in the person’s DAPP period for a previous child.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-65">
            <num>65</num>
            <heading>After section 35</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-35A">
            <num>35A</num>
            <heading>Hours of qualifying work on a day in a PPL or DAPP period</heading>
            <content>
              <p>If person does not perform paid work or take paid leave in previous PPL or DAPP period</p>
              <p>If person performs paid work in previous PPL or DAPP period</p>
              <p>the person is taken to have performed on that day the greater of:</p>
              <p>Note:	Paid work for a permissible purpose could be performed during a person’s PPL period or DAPP period for a previous child (see <ref href="#dvs-7">Division 7</ref> of this Part and <ref href="#dvs-7">Division 7</ref> of <ref href="#part-3A">Part 3A</ref>-3).</p>
              <p>If person takes paid leave in previous PPL or DAPP period</p>
              <p>the person is taken to have performed on that day the greater of:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-1">
              <num>1</num>
              <content>
                <p>For the purposes of step 5 of the method statement in <ref href="#sec-32">section 32</ref>, if a person performs qualifying work on a day only because the day is in the person’s PPL period or DAPP period for a previous child, the person is taken to have performed on that day:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35A__para-a">
              <num>a</num>
              <content>
                <p>7.6 hours of work, if the day is a week day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-b">
              <num>b</num>
              <content>
                <p>no hours of work, if the day is a Saturday or Sunday.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-2">
              <num>2</num>
              <content>
                <p>For the purposes of step 5 of the method statement in <ref href="#sec-32">section 32</ref>, if a person performs qualifying work on a day because both:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35A__para-a">
              <num>a</num>
              <content>
                <p>the person performs at least one hour of paid work on the day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-b">
              <num>b</num>
              <content>
                <p>the day is in the person’s PPL period or DAPP period for a previous child;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-c">
              <num>c</num>
              <content>
                <p>the hours of work the person would be taken to have performed if subsection (1) applied; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-d">
              <num>d</num>
              <content>
                <p>the number of hours of paid work performed by the person on that day.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-35A__subclause-3">
              <num>3</num>
              <content>
                <p>For the purposes of step 5 of the method statement in <ref href="#sec-32">section 32</ref>, if a person performs qualifying work on a day because both:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-35A__para-a">
              <num>a</num>
              <content>
                <p>the person takes a period of paid leave of at least one hour on the day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-b">
              <num>b</num>
              <content>
                <p>the day is in the person’s PPL period or DAPP period for a previous child;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-c">
              <num>c</num>
              <content>
                <p>the hours of work the person would be taken to have performed if subsection (1) applied; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-35A__para-d">
              <num>d</num>
              <content>
                <p>the number of hours of paid leave taken by the person on that day.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-66">
            <num>66</num>
            <heading>Section 115CA</heading>
            <content>
              <p>After “nominated start date for dad and partner pay.”, insert “A previous PPL period and previous DAPP period of the person may be taken into account in working out whether the person satisfies the work test for a subsequent child.”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-67">
            <num>67</num>
            <heading>Application and transitional provisions—Parts 1 and 2</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-1">
              <num>1</num>
              <content>
                <p>Despite the amendments made by this Schedule, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, to the extent to which they relate to baby bonus, continue to apply on and after that commencement in relation to an individual if the following circumstances exist:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-67__para-a">
              <num>a</num>
              <content>
                <p>for subsection 36(2) of the Assistance Act—the child was born before <date date="2014-03-01">1 March 2014</date>;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-67__para-b">
              <num>b</num>
              <content>
                <p>for subsection 36(3) of the Assistance Act—the child was born before <date date="2014-03-01">1 March 2014</date>;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-67__para-c">
              <num>c</num>
              <content>
                <p>for subsection 36(4) of the Assistance Act—the child was born as a stillborn child before <date date="2014-03-01">1 March 2014</date>;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-67__para-d">
              <num>d</num>
              <content>
                <p>for subsection 36(5) of the Assistance Act—the child was entrusted to care before <date date="2014-03-01">1 March 2014</date>.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-2">
              <num>2</num>
              <content>
                <p>Subclause 35A(2) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after <date date="2014-03-01">1 March 2014</date>.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-3">
              <num>3</num>
              <content>
                <p>Subclause 35A(5) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after <date date="2014-03-01">1 March 2014</date>.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-4">
              <num>4</num>
              <content>
                <p>Subclause 35A(7) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is entrusted to care on or after <date date="2014-03-01">1 March 2014</date>.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-5">
              <num>5</num>
              <content>
                <p>To avoid doubt, for the purposes of paragraph 35B(1)(a) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child born alive to a woman, take into account children born alive to the woman before, on or after <date date="2014-03-01">1 March 2014</date>.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-6">
              <num>6</num>
              <content>
                <p>To avoid doubt, for the purposes of paragraph 35B(1)(b) or (c) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child entrusted to the care of an individual, or the partner of an individual, take into account children entrusted to the care of the individual, or the partner of the individual, before, on or after <date date="2014-03-01">1 March 2014</date>.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-7">
              <num>7</num>
              <content>
                <p>Paragraph 36(1)(a) of the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born as a stillborn child on or after <date date="2014-03-01">1 March 2014</date>.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-8">
              <num>8</num>
              <content>
                <p>To avoid doubt, for the purposes of paragraph 66(1)(a) of the Assistance Act, as inserted by this Schedule, in working out whether a child is the first stillborn child of a woman, take into account children born as stillborn children of the woman before, on or after <date date="2014-03-01">1 March 2014</date>.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-9">
              <num>9</num>
              <content>
                <p>(9)	Despite the amendments made by this Schedule, <i>Income Tax Assessment Act 1997</i> (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.<ref href="#sec-52">section 52</ref>-150 of the </p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-10">
              <num>10</num>
              <content>
                <p>Despite the amendments made by this Schedule:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-67__para-a">
              <num>a</num>
              <content>
                <p>	(a)	paragraph (e) of the definition of <b><i>category I welfare payment </i></b>in section 123TC of the <i>Social Security (Administration) Act 1999</i> (as in force immediately before the commencement of this item); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-67__para-b">
              <num>b</num>
              <content>
                <p>	(b)	paragraph (p) of the definition of <b><i>category Q welfare payment </i></b>in that section as so in force; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-67__para-c">
              <num>c</num>
              <content>
                <p>	(c)	paragraph (c) of the definition of <b><i>category S welfare payment</i></b> in that section as so in force; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-67__para-d">
              <num>d</num>
              <content>
                <p>sections 123XJA and 123XJC of that Act as so in force;</p>
              </content>
            </paragraph>
            <content>
              <p>continue to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.</p>
              <p><b><i>Administration Act </i></b>means the <i>A New Tax System (Family Assistance) (Administration) Act 1999</i>.</p>
              <p><b><i>Assistance Act </i></b>means the <i>A New Tax System (Family Assistance) Act 1999</i>.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-11">
              <num>11</num>
              <content>
                <p>(11)	Despite the amendments made by this Schedule, paragraph 31(2)(f) of the <i>Paid Parental Leave Act 2010</i> (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to working out eligibility for parental leave pay for a child before, on or after that commencement.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-67__subclause-12">
              <num>12</num>
              <content>
                <p>In this item:</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-3__clause-68">
            <num>68</num>
            <heading>Application and transitional provisions—Part 3</heading>
            <hcontainer name="subclause" eId="schedule-3__clause-68__subclause-1">
              <num>1</num>
              <content>
                <p>The amendments made by <date date="2014-03-01">1 March 2014</date>.<ref href="#part-3">Part 3</ref> of this Schedule apply in relation to a person’s eligibility for parental leave pay and dad and partner pay for a child born on or after </p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-3__clause-68__subclause-2">
              <num>2</num>
              <content>
                <p>(2)	The following provisions of the <i>Paid Parental Leave Act 2010</i> apply in relation to this item as if this item were a provision of that Act:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-3__clause-68__para-a">
              <num>a</num>
              <content>
                <p><ref href="#sec-275">section 275</ref> (which deals with how that Act applies to an adopted child);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-68__para-b">
              <num>b</num>
              <content>
                <p><ref href="#sec-276">section 276</ref> (which deals with how that Act applies to claims made in exceptional circumstances);</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-3__clause-68__para-c">
              <num>c</num>
              <content>
                <p><ref href="#sec-277A">section 277A</ref> (which deals with how that Act applies to claims for dad and partner pay made in prescribed circumstances).</p>
              </content>
            </paragraph>
          </hcontainer>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-4">
          <heading>B—Time periods</heading>
          <content>
            <p>A New Tax System (Family Assistance) Act 1999</p>
          </content>
          <hcontainer name="clause" eId="schedule-4__clause-1">
            <num>1</num>
            <heading>Paragraph 35UB(2)(b)</heading>
            <content>
              <p>Omit “second income year after the income year in which the bonus test day occurs”, substitute “first income year after the income year in which the bonus test day occurs or of such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-2">
            <num>2</num>
            <heading>After subsection 35UB(2)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-2__subclause-2A">
              <num>2A</num>
              <content>
                <p>For the purposes of paragraph (2)(b):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-2__para-a">
              <num>a</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> must not allow a further period unless:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-2__para-i">
              <num>i</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-2__para-ii">
              <num>ii</num>
              <content>
                <p>a further period in respect of the individual’s claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-2__para-iii">
              <num>iii</num>
              <content>
                <p>that claim is for a past period falling within the income year in which the bonus test day occurs; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-2__para-b">
              <num>b</num>
              <content>
                <p>any further period allowed by <role refersTo="#secretary">the Secretary</role> must end no later than the end of the second income year after the income year in which the bonus test day occurs.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-3">
            <num>3</num>
            <heading>Subsection 35UD(1)</heading>
            <content>
              <p>Omit “second income year after the income year in which the bonus test day occurs”, substitute “first income year after the income year in which the bonus test day occurs or of such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-4">
            <num>4</num>
            <heading>After subsection 35UD(1)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-4__subclause-1A">
              <num>1A</num>
              <content>
                <p>For the purposes of subsection (1):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-4__para-a">
              <num>a</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> must not allow a further period unless:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-4__para-i">
              <num>i</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-4__para-ii">
              <num>ii</num>
              <content>
                <p>a further period in respect of the individual’s claim for payment of family tax benefit in respect of the child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-4__para-iii">
              <num>iii</num>
              <content>
                <p>that claim is for a past period falling within the income year in which the bonus test day occurs; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-4__para-b">
              <num>b</num>
              <content>
                <p>any further period allowed by <role refersTo="#secretary">the Secretary</role> must end no later than the end of the second income year after the income year in which the bonus test day occurs.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-5">
            <num>5</num>
            <heading>Paragraph 61A(2A)(a)</heading>
            <content>
              <p>Omit “second income year after the income year in which the FTB child turned 4”, substitute “first income year after the income year in which the FTB child turned 4 or of such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-6">
            <num>6</num>
            <heading>Paragraph 61A(2A)(b)</heading>
            <content>
              <p>Omit “second income year”, substitute “first income year or of the further period (if any)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-7">
            <num>7</num>
            <heading>After subsection 61A(2A)</heading>
            <content>
              <p>Insert:</p>
              <p>(2AA)	For the purposes of paragraph (2A)(a):</p>
            </content>
            <paragraph eId="schedule-4__clause-7__para-a">
              <num>a</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> must not allow a further period unless:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-7__para-i">
              <num>i</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-7__para-ii">
              <num>ii</num>
              <content>
                <p>a further period in respect of the individual’s claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-7__para-iii">
              <num>iii</num>
              <content>
                <p>that claim is for a past period falling within the income year in which the FTB child turned 4; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-7__para-b">
              <num>b</num>
              <content>
                <p>any further period allowed by <role refersTo="#secretary">the Secretary</role> must end no later than the end of the second income year after the income year in which the FTB child turned 4.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-8">
            <num>8</num>
            <heading>Subsection 61A(3)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p>Death of the FTB child</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-8__subclause-3">
              <num>3</num>
              <content>
                <p>Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-8__para-a">
              <num>a</num>
              <content>
                <p>the first income year after the income year in which the FTB child turned 4; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-8__para-b">
              <num>b</num>
              <content>
                <p>the further period (if any) allowed by <role refersTo="#secretary">the Secretary</role> under paragraph (2A)(a).</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-9">
            <num>9</num>
            <heading>Paragraph 61B(3)(a)</heading>
            <content>
              <p>Omit “second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires)”, substitute “first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires) or of such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-10">
            <num>10</num>
            <heading>Paragraph 61B(3)(b)</heading>
            <content>
              <p>Omit “second income year”, substitute “first income year or of the further period (if any)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-11">
            <num>11</num>
            <heading>After subsection 61B(3)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-11__subclause-3A">
              <num>3A</num>
              <content>
                <p>For the purposes of paragraph (3)(a):</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-11__para-a">
              <num>a</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> must not allow a further period unless:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-11__para-i">
              <num>i</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-11__para-ii">
              <num>ii</num>
              <content>
                <p>a further period in respect of the individual’s claim for payment of family tax benefit in respect of the FTB child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-11__para-iii">
              <num>iii</num>
              <content>
                <p>that claim is for a past period falling within the income year in which the FTB child turned 1, 2 or 5 (as the case requires); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-11__para-b">
              <num>b</num>
              <content>
                <p>any further period allowed by <role refersTo="#secretary">the Secretary</role> must end no later than the end of the second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires).</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-12">
            <num>12</num>
            <heading>Subsection 61B(4)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p>Death of the FTB child or eligible individual</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-12__subclause-4">
              <num>4</num>
              <content>
                <p>Subsections (1), (2) and (3) do not apply if the FTB child, or the individual mentioned in subsection (1) or (2), dies before the end of:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-12__para-a">
              <num>a</num>
              <content>
                <p>the first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires); or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-12__para-b">
              <num>b</num>
              <content>
                <p>the further period (if any) allowed by <role refersTo="#secretary">the Secretary</role> under paragraph (3)(a).</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-13">
            <num>13</num>
            <heading>Subsection 65B(4)</heading>
            <content>
              <p>Omit “second income year after the income year in which the bonus test day occurs”, substitute “first income year after the income year in which the bonus test day occurs or of such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-14">
            <num>14</num>
            <heading>After subsection 65B(4)</heading>
            <content>
              <p>Insert:</p>
              <p>(4AA)	For the purposes of subsection (4):</p>
              <p>A New Tax System (Family Assistance) (Administration) Act 1999</p>
            </content>
            <paragraph eId="schedule-4__clause-14__para-a">
              <num>a</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> must not allow a further period unless:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14__para-i">
              <num>i</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14__para-ii">
              <num>ii</num>
              <content>
                <p>a further period in respect of the individual’s claim for payment of family tax benefit in respect of the eligible child was allowed under paragraph 10(2)(b) of the Family Assistance Administration Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14__para-iii">
              <num>iii</num>
              <content>
                <p>that claim is for a past period falling within the income year in which the bonus test day occurs; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14__para-b">
              <num>b</num>
              <content>
                <p>any further period allowed by <role refersTo="#secretary">the Secretary</role> must end no later than the end of the second income year after the income year in which the bonus test day occurs.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-15">
            <num>15</num>
            <heading>Paragraph 10(2)(b)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-15__para-b">
              <num>b</num>
              <content>
                <p>	(b)	the period does fall wholly within one income year (the <b><i>relevant income year</i></b>) but the claim is made after the end of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-15__para-i">
              <num>i</num>
              <content>
                <p>the first income year after the relevant income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-15__para-ii">
              <num>ii</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the claimant from making the claim before the end of that first income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-16">
            <num>16</num>
            <heading>After subsection 10(2)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-16__subclause-2A">
              <num>2A</num>
              <content>
                <p>The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-17">
            <num>17</num>
            <heading>After section 14</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-14A">
            <num>14A</num>
            <heading>Restriction on determining claim where income tax return not lodged</heading>
            <hcontainer name="subclause" eId="schedule-4__clause-14A__subclause-1">
              <num>1</num>
              <content>
                <p>If, in relation to a claim for payment of family tax benefit made by an individual:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-14A__para-a">
              <num>a</num>
              <content>
                <p>the claim is for payment of that benefit for a past period; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14A__para-b">
              <num>b</num>
              <content>
                <p>	(b)	the past period falls in an income year (the <b><i>past period income year</i></b>) that is one of the 2 income years before the one in which the claim is made; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14A__para-c">
              <num>c</num>
              <content>
                <p>either or both of subsections (2) and (3) apply;</p>
              </content>
            </paragraph>
            <content>
              <p>then the claim is taken never to have been made.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-14A__subclause-2">
              <num>2</num>
              <content>
                <p>This subsection applies if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-14A__para-a">
              <num>a</num>
              <content>
                <p>the claimant is required to lodge an income tax return for the past period income year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14A__para-b">
              <num>b</num>
              <content>
                <p>the claimant has not lodged the return before the end of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14A__para-i">
              <num>i</num>
              <content>
                <p>the first income year after the past period income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14A__para-ii">
              <num>ii</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first income year.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-4__clause-14A__subclause-3">
              <num>3</num>
              <content>
                <p>This subsection applies if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-14A__para-a">
              <num>a</num>
              <content>
                <p>at the time the claim is made, a person is the claimant’s partner, and that person was the claimant’s partner at any time during the past period; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14A__para-b">
              <num>b</num>
              <content>
                <p>that person is required to lodge an income tax return for the past period income year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14A__para-c">
              <num>c</num>
              <content>
                <p>that person has not lodged the return before the end of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14A__para-i">
              <num>i</num>
              <content>
                <p>the first income year after the past period income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-14A__para-ii">
              <num>ii</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-4__clause-14A__subclause-4">
              <num>4</num>
              <content>
                <p>The further period referred to in subparagraph (2)(b)(ii) or (3)(c)(ii) must end no later than the end of the second income year after the past period income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-18">
            <num>18</num>
            <heading>Paragraph 28(3)(c)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
              <p>the recalculated amount; or</p>
            </content>
            <paragraph eId="schedule-4__clause-18__para-c">
              <num>c</num>
              <content>
                <p>if each of the taxpayers involved lodged an income tax return with <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role>:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-18__para-i">
              <num>i</num>
              <content>
                <p>before the end of the income year after the cancellation income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-18__para-ii">
              <num>ii</num>
              <content>
                <p>within such further period as the taxpayer is allowed under Subdivision D of <ref href="#dvs-1">Division 1</ref> of this Part;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-19">
            <num>19</num>
            <heading>Paragraph 28(4)(a)</heading>
            <content>
              <p>Omit all the words after “couple”, substitute “during the further period that <role refersTo="#secretary">the Secretary</role> has allowed, under Subdivision D of Division 1 of this Part, within which the ex-partner may lodge an income tax return”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-20">
            <num>20</num>
            <heading>Paragraph 28(4)(c)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-20__para-c">
              <num>c</num>
              <content>
                <p>if the claimant was required to lodge an income tax return for the cancellation income year:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-20__para-i">
              <num>i</num>
              <content>
                <p>the claimant has lodged an income tax return for the cancellation income year before the end of the first income year after the cancellation income year, or of the further period that <role refersTo="#secretary">the Secretary</role> has allowed, under Subdivision D of Division 1 of this Part, within which the claimant may lodge an income tax return; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-20__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	an assessment is or has been made under the <i>Income Tax Assessment Act 1936</i> of the claimant’s taxable income for the cancellation income year;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-21">
            <num>21</num>
            <heading>Subsection 28(5)</heading>
            <content>
              <p>Omit all the words after “entitled to be” (first occurring), substitute “paid the recalculated amount”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-22">
            <num>22</num>
            <heading>Paragraphs 32C(1)(a) and (b)</heading>
            <content>
              <p>Repeal the paragraphs, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-22__para-a">
              <num>a</num>
              <content>
                <p>the first individual was a member of a couple throughout the same-rate benefit period; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-22__para-b">
              <num>b</num>
              <content>
                <p>the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-22__para-c">
              <num>c</num>
              <content>
                <p>the first individual continues to be a member of the couple until the end of the latest of the following:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-22__para-i">
              <num>i</num>
              <content>
                <p>the first income year after the relevant income year;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-22__para-ii">
              <num>ii</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows for the first individual to lodge the return, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-22__para-iii">
              <num>iii</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows for the other member of the couple to lodge the return, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the other member from lodging the return before the end of that first income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-23">
            <num>23</num>
            <heading>Subsection 32C(2)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-23__subclause-2">
              <num>2</num>
              <content>
                <p>	(2)	If only one member of the couple was required to lodge an income tax return for the relevant income year, the relevant reconciliation time is the time when an assessment is made under the <i>Income Tax Assessment Act 1936</i> of the member’s taxable income for the relevant income year, so long as the member’s income tax return for the relevant income year was lodged before the end of:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-23__para-a">
              <num>a</num>
              <content>
                <p>the first income year after the relevant income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-23__para-b">
              <num>b</num>
              <content>
                <p>such further period as <role refersTo="#secretary">the Secretary</role> allows for that member under subparagraph (1)(c)(ii) or (iii), as the case requires.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-24">
            <num>24</num>
            <heading>Paragraph 32C(3)(b)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-24__para-b">
              <num>b</num>
              <content>
                <p>each member of the couple lodged an income tax return for the relevant income year before the end of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-24__para-i">
              <num>i</num>
              <content>
                <p>the first income year after the relevant income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-24__para-ii">
              <num>ii</num>
              <content>
                <p>such further period as <role refersTo="#secretary">the Secretary</role> allows for that member under subparagraph (1)(c)(ii) or (iii), as the case requires;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-25">
            <num>25</num>
            <heading>At the end of section 32C</heading>
            <content>
              <p>Add:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-25__subclause-4">
              <num>4</num>
              <content>
                <p>The further period under subparagraph (1)(c)(ii) or (iii) must end no later than the end of the second income year after the relevant income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-26">
            <num>26</num>
            <heading>Subsection 32D(2)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-26__subclause-2">
              <num>2</num>
              <content>
                <p>	(2)	The relevant reconciliation time is the time when an assessment is made under the <i>Income Tax Assessment Act 1936</i> of the first individual’s taxable income for the relevant income year, so long as the first individual’s income tax return for the relevant income year was lodged before the end of:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-26__para-a">
              <num>a</num>
              <content>
                <p>the first income year after the relevant income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-26__para-b">
              <num>b</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-27">
            <num>27</num>
            <heading>At the end of section 32D</heading>
            <content>
              <p>Add:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-27__subclause-3">
              <num>3</num>
              <content>
                <p>The further period referred to in paragraph (2)(b) must end no later than the end of the second income year after the relevant income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-28">
            <num>28</num>
            <heading>Subsection 32E(2)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-28__subclause-2">
              <num>2</num>
              <content>
                <p>	(2)	The relevant reconciliation time is the time when an assessment is made under the <i>Income Tax Assessment Act 1936</i> of the first individual’s taxable income for the relevant income year, so long as the first individual’s income tax return for the relevant income year was lodged before the end of:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-28__para-a">
              <num>a</num>
              <content>
                <p>the first income year after the relevant income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-28__para-b">
              <num>b</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-29">
            <num>29</num>
            <heading>At the end of section 32E</heading>
            <content>
              <p>Add:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-29__subclause-3">
              <num>3</num>
              <content>
                <p>The further period referred to in paragraph (2)(b) must end no later than the end of the second income year after the relevant income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-30">
            <num>30</num>
            <heading>Subsection 32F(4)</heading>
            <content>
              <p>Omit all the words after “relevant reconciliation time”, substitute:</p>
              <p>is whichever is the later of the following:</p>
            </content>
            <paragraph eId="schedule-4__clause-30__para-c">
              <num>c</num>
              <content>
                <p>the end of the designated date in the next income year;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-30__para-d">
              <num>d</num>
              <content>
                <p>	(d)	the time when an assessment is made under the<i> Income Tax Assessment Act 1936</i> of the first individual’s taxable income for the relevant income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-31">
            <num>31</num>
            <heading>Subsection 32F(6)</heading>
            <content>
              <p>Repeal the subsection (including the note), substitute:</p>
              <p>the relevant reconciliation time is whichever is the later of the following:</p>
              <p>Note:	For <b><i>designated date</i></b>, see section 32R.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-31__subclause-6">
              <num>6</num>
              <content>
                <p>If:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-4__clause-31__para-a">
              <num>a</num>
              <content>
                <p>the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-31__para-b">
              <num>b</num>
              <content>
                <p>the first individual is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-31__para-c">
              <num>c</num>
              <content>
                <p>	(c)	the time when an assessment is made under the <i>Income Tax Assessment Act 1936</i> of the other member’s taxable income for the relevant income year;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-31__para-d">
              <num>d</num>
              <content>
                <p>	(d)	the time when an assessment is made under the <i>Income Tax Assessment Act 1936</i> of the first individual’s taxable income for the relevant income year, so long as the first individual’s income tax return for the relevant income year was lodged before the end of such further period (if any) as the Secretary allows.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-4__clause-31__subclause-7">
              <num>7</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must not allow a further period under paragraph (6)(d) unless <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-4__clause-31__subclause-8">
              <num>8</num>
              <content>
                <p>The further period referred to in paragraph (6)(d) must end no later than the end of the second income year after the relevant income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-32">
            <num>32</num>
            <heading>At the end of subsection 32G(1)</heading>
            <content>
              <p>Add:</p>
              <p>; and (e)	if the first individual is or was required to lodge an income tax return—<role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-33">
            <num>33</num>
            <heading>Subsection 32G(2)</heading>
            <content>
              <p>Repeal the subsection (including the note), substitute:</p>
              <p>Note:	For <b><i>designated date</i></b>, see section 32R.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-33__subclause-2">
              <num>2</num>
              <content>
                <p>	(2)	If the first individual is or was required to lodge an income tax return, the relevant reconciliation time is the time when an assessment is made under the <i>Income Tax Assessment Act 1936</i> of the first individual’s taxable income for the relevant income year, so long as the first individual’s income tax return for the relevant income year was lodged before the end of such further period as the Secretary allows.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-4__clause-33__subclause-3">
              <num>3</num>
              <content>
                <p>If the first individual is not or was not required to lodge an income tax return, the relevant reconciliation time is the end of the designated date in the next income year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-4__clause-33__subclause-4">
              <num>4</num>
              <content>
                <p>The further period referred to in subsection (2) must end no later than the end of the second income year after the relevant income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-34">
            <num>34</num>
            <heading>Paragraphs 32H(1)(a), (b) and (c)</heading>
            <content>
              <p>Repeal the paragraphs, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-34__para-a">
              <num>a</num>
              <content>
                <p>the first individual was a member of a couple throughout the same-rate benefit period; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-34__para-b">
              <num>b</num>
              <content>
                <p>the first individual is or was required to lodge an income tax return for the relevant income year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-34__para-c">
              <num>c</num>
              <content>
                <p>the first individual ceases to be a member of the couple during the period:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-34__para-i">
              <num>i</num>
              <content>
                <p>beginning just after the designated date in the next income year; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-34__para-ii">
              <num>ii</num>
              <content>
                <p>ending at the end of such further period as <role refersTo="#secretary">the Secretary</role> allows for the first individual to lodge the return, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-35">
            <num>35</num>
            <heading>Subsection 32H(2)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-35__subclause-2">
              <num>2</num>
              <content>
                <p>The further period referred to in subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-4__clause-35__subclause-2A">
              <num>2A</num>
              <content>
                <p>	(2A)	If the first individual ceased to be a member of the couple before the time when an assessment is made under the <i>Income Tax Assessment Act 1936</i> of the first individual’s taxable income for the relevant income year, the relevant reconciliation time is the time when the assessment is made, so long as the first individual’s income tax return for the relevant income year was lodged before the end of such further period as the Secretary allows.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-36">
            <num>36</num>
            <heading>Section 32R</heading>
            <content>
              <p>Repeal the section, substitute:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-32R">
            <num>32R</num>
            <heading>Designated date</heading>
            <content>
              <p>		The<b><i> designated date</i></b> is 30 June.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-37">
            <num>37</num>
            <heading>Paragraph 49J(2)(b)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-37__para-b">
              <num>b</num>
              <content>
                <p>	(b)	the period does fall wholly within one income year (the <b><i>relevant income year</i></b>) but the claim is made before the end of the relevant income year or after the end of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-37__para-i">
              <num>i</num>
              <content>
                <p>the first income year after the relevant income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-37__para-ii">
              <num>ii</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the claimant from lodging the claim before the end of that first income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-38">
            <num>38</num>
            <heading>After subsection 49J(2)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-38__subclause-2A">
              <num>2A</num>
              <content>
                <p>The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-39">
            <num>39</num>
            <heading>Paragraph 65KD(2)(b)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-39__para-b">
              <num>b</num>
              <content>
                <p>	(b)	the period does fall wholly within one income year (the <b><i>relevant income year</i></b>) but the claim is made after the end of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-39__para-i">
              <num>i</num>
              <content>
                <p>the first income year after the relevant income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-39__para-ii">
              <num>ii</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the claimant from lodging the claim before the end of that first income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-40">
            <num>40</num>
            <heading>After subsection 65KD(2)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-40__subclause-2A">
              <num>2A</num>
              <content>
                <p>The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-41">
            <num>41</num>
            <heading>Paragraph 65KI(2)(b)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-41__para-b">
              <num>b</num>
              <content>
                <p>the claimant has not lodged the return before the end of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-41__para-i">
              <num>i</num>
              <content>
                <p>the first income year after the past period income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-41__para-ii">
              <num>ii</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-42">
            <num>42</num>
            <heading>Paragraph 65KI(3)(c)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-42__para-c">
              <num>c</num>
              <content>
                <p>that person has not lodged the return before the end of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-42__para-i">
              <num>i</num>
              <content>
                <p>the first income year after the past period income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-42__para-ii">
              <num>ii</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-43">
            <num>43</num>
            <heading>At the end of section 65KI</heading>
            <content>
              <p>Add:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-43__subclause-4">
              <num>4</num>
              <content>
                <p>The further period referred to in subparagraph (2)(b)(ii) or (3)(c)(ii) must end no later than the end of the second income year after the past period income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-44">
            <num>44</num>
            <heading>Paragraph 65KP(3)(a)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-44__para-a">
              <num>a</num>
              <content>
                <p>the individual is required to lodge an income tax return for the past period income year, but the individual has not lodged the return before the end of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-44__para-i">
              <num>i</num>
              <content>
                <p>the first income year after the past period income year; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-4__clause-44__para-ii">
              <num>ii</num>
              <content>
                <p>such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows, if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the individual from lodging the return before the end of that first income year.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-45">
            <num>45</num>
            <heading>Subparagraph 65KP(3)(b)(iii)</heading>
            <content>
              <p>Repeal the subparagraph, substitute:</p>
            </content>
            <paragraph eId="schedule-4__clause-45__para-iii">
              <num>iii</num>
              <content>
                <p>that person has not lodged the return before the end of the first income year after the past period income year, or of such further period (if any) as <role refersTo="#secretary">the Secretary</role> allows if <role refersTo="#secretary">the Secretary</role> is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-46">
            <num>46</num>
            <heading>After subsection 65KP(3)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-4__clause-46__subclause-3A">
              <num>3A</num>
              <content>
                <p>The further period referred to in subparagraph (3)(a)(ii) or (3)(b)(iii) must end no later than the end of the second income year after the past period income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-47">
            <num>47</num>
            <heading>Paragraph 95(4A)(a)</heading>
            <content>
              <p>Omit “(the <b><i>later income year</i></b>) that began 2 years after the beginning of”, substitute “after”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-48">
            <num>48</num>
            <heading>Subparagraph 107(3A)(b)(i)</heading>
            <content>
              <p>Omit “second income year after the income year in which the FTB child turned 4”, substitute “first income year after the income year in which the FTB child turned 4 or of the further period (if any) allowed by <role refersTo="#secretary">the Secretary</role> under paragraph 61A(2A)(a) of that Act”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-49">
            <num>49</num>
            <heading>Subparagraph 107(3C)(b)(i)</heading>
            <content>
              <p>Omit “second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires)”, substitute “first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires) or of the further period (if any) allowed by <role refersTo="#secretary">the Secretary</role> under paragraph 61B(3)(a) of that Act”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-50">
            <num>50</num>
            <heading>Subparagraph 109D(4)(d)(iii)</heading>
            <content>
              <p>Omit “second income year after the income year in which that FTB child turned 4”, substitute “first income year after the income year in which that FTB child turned 4 or of the further period (if any) allowed by <role refersTo="#secretary">the Secretary</role> under paragraph 61A(2A)(a) of that Act”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-51">
            <num>51</num>
            <heading>Subparagraph 109D(4)(f)(iii)</heading>
            <content>
              <p>Omit “second income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires)”, substitute “first income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires) or of the further period (if any) allowed by <role refersTo="#secretary">the Secretary</role> under paragraph 61B(3)(a) of that Act”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-52">
            <num>52</num>
            <heading>Subparagraph 109E(3)(d)(iii)</heading>
            <content>
              <p>Omit “second income year after the income year in which that FTB child turned 4”, substitute “first income year after the income year in which that FTB child turned 4 or of the further period (if any) allowed by <role refersTo="#secretary">the Secretary</role> under paragraph 61A(2A)(a) of that Act”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-53">
            <num>53</num>
            <heading>Subparagraph 109E(3)(f)(iii)</heading>
            <content>
              <p>Omit “second income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires)”, substitute “first income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires) or of the further period (if any) allowed by <role refersTo="#secretary">the Secretary</role> under paragraph 61B(3)(a) of that Act”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-54">
            <num>54</num>
            <heading>Application provisions—schoolkids bonus</heading>
            <hcontainer name="subclause" eId="schedule-4__clause-54__subclause-1">
              <num>1</num>
              <content>
                <p>The amendments made by items 1, 2, 13 and 14 apply in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after <date date="2013-01-01">1 January 2013</date>.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-4__clause-54__subclause-2">
              <num>2</num>
              <content>
                <p>The amendments made by items 3 and 4 apply in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after the commencement of those items.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-55">
            <num>55</num>
            <heading>Application provision—health check requirement and immunisation requirements</heading>
            <content>
              <p>The amendments made by items 5 to 12 and 48 to 53 apply in relation to an income year referred to in subsection 61A(1) or (2) or 61B(1) or (2) of the <i>A New Tax System (Family Assistance) Act 1999</i> that is the 2012-13 income year or a later income year.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-56">
            <num>56</num>
            <heading>Application provisions—family tax benefit</heading>
            <hcontainer name="subclause" eId="schedule-4__clause-56__subclause-1">
              <num>1</num>
              <content>
                <p>The amendments made by items 15 to 21 apply in relation to a past period falling in the 2012-13 income year or a later income year.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-4__clause-56__subclause-2">
              <num>2</num>
              <content>
                <p>(2)	The amendments made by items 22 to 36 apply in relation to a relevant income year referred to in subsection 32A(1) of the <i>A New Tax System (Family Assistance) (Administration) Act 1999</i> that is the 2012-13 income year or a later income year.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-57">
            <num>57</num>
            <heading>Application provision—child care benefit</heading>
            <content>
              <p>The amendments made by items 37 and 38 apply in relation to a past period falling in the 2012-13 income year or a later income year.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-4__clause-58">
            <num>58</num>
            <heading>Application provision—single income family supplement</heading>
            <content>
              <p>The amendments made by items 39 to 46 apply in relation to a past period falling in the 2012-13 income year or a later income year.</p>
            </content>
          </hcontainer>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-5">
          <heading>Other amendments</heading>
          <content>
            <p>A New Tax System (Family Assistance) Act 1999</p>
          </content>
          <hcontainer name="clause" eId="schedule-5__clause-1">
            <num>1</num>
            <heading>Paragraph 35UA(2)(d)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-5__clause-1__para-d">
              <num>d</num>
              <content>
                <p>at any time before the end of the calendar year in which the bonus test day occurs, <role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that on the bonus test day:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-1__para-i">
              <num>i</num>
              <content>
                <p>	(i)	the other individual was undertaking full-time study in respect of a secondary course (<i>Social Security Act 1991</i>); or<ref href="#sec-543A">within the meaning of subsection 543A</ref>(2AB) of the </p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-1__para-ii">
              <num>ii</num>
              <content>
                <p>the other individual was undertaking an eligible activity (see subsection (6)); and</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-2">
            <num>2</num>
            <heading>Paragraph 35UA(4)(e)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-5__clause-2__para-e">
              <num>e</num>
              <content>
                <p>at any time before the end of the calendar year in which the bonus test day occurs, <role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that on the bonus test day:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-2__para-i">
              <num>i</num>
              <content>
                <p>the other individual was participating in a course of primary education; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-2__para-ii">
              <num>ii</num>
              <content>
                <p>the other individual satisfied the secondary study test <ref href="#sec-35U">within the meaning of section 35U</ref>I; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-2__para-iii">
              <num>iii</num>
              <content>
                <p>the other individual was undertaking an eligible activity (see subsection (6)); and</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-3">
            <num>3</num>
            <heading>Paragraph 35UA(4A)(d)</heading>
            <content>
              <p>Omit “at any time before the end of the period of 13 weeks beginning on the bonus test day”, substitute “at any time before the end of the calendar year in which the bonus test day occurs”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-4">
            <num>4</num>
            <heading>Paragraph 35UB(2)(b)</heading>
            <content>
              <p>Omit “—<role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-5">
            <num>5</num>
            <heading>Subparagraphs 35UB(2)(b)(i), (ii) and (iii)</heading>
            <content>
              <p>Before “the FTB child”, insert “<role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-6">
            <num>6</num>
            <heading>At the end of paragraph 35UB(2)(b)</heading>
            <content>
              <p>Add:</p>
              <p>	; or (iv)	if the FTB child has at any time participated in a course of primary education or undertaken full-time study in respect of a secondary course (<i>Social Security Act 1991</i>)—the Secretary is satisfied that there are special circumstances that justify the child not participating in that course, or undertaking that study, during the current education period for the bonus test day.<ref href="#sec-543A">within the meaning of subsection 543A</ref>(2AB) of the </p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-7">
            <num>7</num>
            <heading>Subsection 35UD(1)</heading>
            <content>
              <p>Omit “, and who”, substitute “and in respect of whom one of the following applies at any time before the end of the second income year after the income year in which the bonus test day occurs”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-8">
            <num>8</num>
            <heading>Paragraph 35UD(1)(a)</heading>
            <content>
              <p>Omit “on at least one day in the previous education period for the bonus test day”, substitute “<role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the child”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-9">
            <num>9</num>
            <heading>Subparagraph 35UD(1)(a)(iii)</heading>
            <content>
              <p>Omit “or”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-10">
            <num>10</num>
            <heading>After paragraph 35UD(1)(a)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <paragraph eId="schedule-5__clause-10__para-aa">
              <num>aa</num>
              <content>
                <p>	(aa)	if the child has at any time participated in a course of primary education or undertaken full-time study in respect of a secondary course (<i>Social Security Act 1991</i>)—the Secretary is satisfied that there were special circumstances that justified the child not participating in that course, or undertaking that study, during the previous education period for the bonus test day;<ref href="#sec-543A">within the meaning of subsection 543A</ref>(2AB) of the </p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-11">
            <num>11</num>
            <heading>Paragraph 35UD(1)(b)</heading>
            <content>
              <p>Omit “on a day in the current education period for the bonus test day”, substitute “<role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the child”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-12">
            <num>12</num>
            <heading>Subsection 35UD(2)</heading>
            <content>
              <p>Omit “who”, substitute “in respect of whom the following apply”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-13">
            <num>13</num>
            <heading>Paragraph 35UD(2)(a)</heading>
            <content>
              <p>Before “is covered”, insert “the other individual”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-14">
            <num>14</num>
            <heading>Paragraph 35UD(2)(a)</heading>
            <content>
              <p>Omit “and” (last occurring).</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-15">
            <num>15</num>
            <heading>Paragraph 35UD(2)(b)</heading>
            <content>
              <p>Omit “on at least one day in the previous education period for the bonus test day”, substitute “at any time before the end of the calendar year in which the bonus test day occurs, <role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-16">
            <num>16</num>
            <heading>Subsection 35UD(4)</heading>
            <content>
              <p>Omit “who”, substitute “in respect of whom the following apply”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-17">
            <num>17</num>
            <heading>Paragraph 35UD(4)(a)</heading>
            <content>
              <p>Before “is covered”, insert “the other individual”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-18">
            <num>18</num>
            <heading>Paragraph 35UD(4)(a)</heading>
            <content>
              <p>Omit “and” (last occurring).</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-19">
            <num>19</num>
            <heading>Paragraph 35UD(4)(b)</heading>
            <content>
              <p>Omit “on at least one day in the previous education period for the bonus test day”, substitute “at any time before the end of the calendar year in which the bonus test day occurs, <role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-20">
            <num>20</num>
            <heading>Subsection 35UD(4A)</heading>
            <content>
              <p>Omit “and who”, substitute “and in respect of whom one of the following applies at any time before the end of the calendar year in which the bonus test day occurs”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-21">
            <num>21</num>
            <heading>Paragraph 35UD(4A)(a)</heading>
            <content>
              <p>Omit “on at least one day in the previous education period for the bonus test day”, substitute “<role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that on at least one day in the previous education period for the bonus test day the other individual”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-22">
            <num>22</num>
            <heading>Subparagraph 35UD(4A)(a)(iii)</heading>
            <content>
              <p>Omit “or”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-23">
            <num>23</num>
            <heading>Paragraph 35UD(4A)(b)</heading>
            <content>
              <p>Omit “on a day in the current education period for the bonus test day”, substitute “<role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that on a day in the current education period for the bonus test day the other individual”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-24">
            <num>24</num>
            <heading>Paragraph 35UE(1)(e)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-5__clause-24__para-e">
              <num>e</num>
              <content>
                <p>at any time before the end of the calendar year in which the bonus test day occurs, <role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that on the bonus test day:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-24__para-i">
              <num>i</num>
              <content>
                <p>	(i)	the individual was undertaking full-time study in respect of a secondary course (<i>Social Security Act 1991</i>); or<ref href="#sec-543A">within the meaning of subsection 543A</ref>(2AB) of the </p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-24__para-ii">
              <num>ii</num>
              <content>
                <p>the individual was undertaking an eligible activity (see subsection (6)); and</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-25">
            <num>25</num>
            <heading>Paragraph 35UE(1)(f)</heading>
            <content>
              <p>Before “on at least”, insert “at any time before the end of the calendar year in which the bonus test day occurs, <role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-26">
            <num>26</num>
            <heading>Paragraph 35UE(3)(f)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-5__clause-26__para-f">
              <num>f</num>
              <content>
                <p>at any time before the end of the calendar year in which the bonus test day occurs, <role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that on the bonus test day:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-26__para-i">
              <num>i</num>
              <content>
                <p>the individual was participating in a course of primary education; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-26__para-ii">
              <num>ii</num>
              <content>
                <p>the individual satisfied the secondary study test <ref href="#sec-35U">within the meaning of section 35U</ref>I; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-26__para-iii">
              <num>iii</num>
              <content>
                <p>the individual was undertaking an eligible activity (see subsection (6)); and</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-27">
            <num>27</num>
            <heading>Paragraph 35UE(3)(g)</heading>
            <content>
              <p>Before “on at least”, insert “at any time before the end of the calendar year in which the bonus test day occurs, <role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-28">
            <num>28</num>
            <heading>Subsection 65B(4)</heading>
            <content>
              <p>Omit “, <role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-29">
            <num>29</num>
            <heading>Paragraphs 65B(4)(a) and (b)</heading>
            <content>
              <p>Before “the eligible child”, insert “<role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-30">
            <num>30</num>
            <heading>At the end of subsection 65B(4) (before the note)</heading>
            <content>
              <p>Add:</p>
              <p>	; or (c)	if the eligible child has at any time undertaken full-time study in respect of a secondary course (<i>Social Security Act 1991</i>)—the Secretary is satisfied that there were special circumstances that justified the child not undertaking that study during the previous education period for the bonus test day.<ref href="#sec-543A">within the meaning of subsection 543A</ref>(2AB) of the </p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-31">
            <num>31</num>
            <heading>Subsections 65B(4A) and (4B)</heading>
            <content>
              <p>Omit “at any time before the end of the period of 13 weeks beginning on the bonus test day”, substitute “at any time before the end of the calendar year in which the bonus test day occurs”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-32">
            <num>32</num>
            <heading>Subparagraph 65E(1)(a)(ii)</heading>
            <content>
              <p>Omit “subsection (2) or (3)”, substitute “subsection (2), (3) or (3A)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-33">
            <num>33</num>
            <heading>Subsection 65E(3)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p>A New Tax System (Family Assistance) (Administration) Act 1999</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-33__subclause-3">
              <num>3</num>
              <content>
                <p>This subsection applies to an individual for the bonus test day if, at any time before the end of the calendar year in which the bonus test day occurs, <role refersTo="#secretary">the Secretary</role> is notified, or otherwise becomes aware, that:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-33__para-a">
              <num>a</num>
              <content>
                <p>if the individual is eligible under subsection 35UE(1) for schoolkids bonus on the bonus test day—the individual:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-i">
              <num>i</num>
              <content>
                <p>	(i)	undertook full-time study in respect of a secondary course (<i>Social Security Act 1991</i>) on at least one day during the previous education period for the bonus test day; or<ref href="#sec-543A">within the meaning of subsection 543A</ref>(2AB) of the </p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	undertook, or will undertake, full-time study in respect of a secondary course (<i>Social Security Act 1991</i>) on at least one day during the current education period for the bonus test day; or<ref href="#sec-543A">within the meaning of subsection 543A</ref>(2AB) of the </p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-b">
              <num>b</num>
              <content>
                <p>if the individual is eligible under subsection 35UE(3) for schoolkids bonus on the bonus test day—the individual:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-i">
              <num>i</num>
              <content>
                <p>satisfied the secondary study test <ref href="#sec-35U">within the meaning of section 35U</ref>I on at least one day during the previous education period for the bonus test day; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-ii">
              <num>ii</num>
              <content>
                <p>satisfied, or will satisfy, the secondary study test <ref href="#sec-35U">within the meaning of section 35U</ref>I on at least one day during the current education period for the bonus test day; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-c">
              <num>c</num>
              <content>
                <p>in any case—the individual:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-i">
              <num>i</num>
              <content>
                <p>undertook an eligible activity on at least one day during the previous education period for the bonus test day; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-ii">
              <num>ii</num>
              <content>
                <p>undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-5__clause-33__subclause-3A">
              <num>3A</num>
              <content>
                <p>This subsection applies to an individual for the bonus test day if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-33__para-a">
              <num>a</num>
              <content>
                <p>the individual is eligible under subsection 35UE(2) for schoolkids bonus on the bonus test day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-b">
              <num>b</num>
              <content>
                <p>the individual:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-i">
              <num>i</num>
              <content>
                <p>	(i)	undertook full-time study in respect of a course of education determined, under <i>Student Assistance Act 1973</i>, to be a secondary course for the purposes of that Act on at least one day during the previous education period for the bonus test day; or<ref href="#sec-5D">section 5D</ref> of the </p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	undertook, or will undertake, full-time study in respect of a course of education determined, under <i>Student Assistance Act 1973</i>, to be a secondary course for the purposes of that Act on at least one day during the current education period for the bonus test day; or<ref href="#sec-5D">section 5D</ref> of the </p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-iii">
              <num>iii</num>
              <content>
                <p>undertook an eligible activity on at least one day during the previous education period for the bonus test day; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-33__para-iv">
              <num>iv</num>
              <content>
                <p>undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-34">
            <num>34</num>
            <heading>At the end of Division 2A of Part 3</heading>
            <content>
              <p>Add:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-35H">
            <num>35H</num>
            <heading>Obligation to notify change of circumstances</heading>
            <hcontainer name="subclause" eId="schedule-5__clause-35H__subclause-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-35H__para-a">
              <num>a</num>
              <content>
                <p>an individual is eligible for schoolkids bonus on a bonus test day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-35H__para-b">
              <num>b</num>
              <content>
                <p>there is a change in circumstances that may affect the individual’s eligibility for schoolkids bonus on a later bonus test day or the amount of schoolkids bonus for the individual for a later bonus test day;</p>
              </content>
            </paragraph>
            <content>
              <p>the individual must, in the manner set out in a written notice given to the individual under subsection (3) and as soon as practicable after the change in circumstances, notify <role refersTo="#secretary">the Secretary</role> of that change.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-35H__subclause-2">
              <num>2</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must approve a manner of notification that an individual is to use when notifying <role refersTo="#secretary">the Secretary</role> of a thing under subsection (1).</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-5__clause-35H__subclause-3">
              <num>3</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must, by written notice, notify the individual of the approved manner of notification.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-35">
            <num>35</num>
            <heading>Application provisions</heading>
            <hcontainer name="subclause" eId="schedule-5__clause-35__subclause-1">
              <num>1</num>
              <content>
                <p>The amendments made by items 1 to 33 apply in relation to working out eligibility for schoolkids bonus on bonus test days occurring on or after the commencement of those items.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-5__clause-35__subclause-2">
              <num>2</num>
              <content>
                <p>(2)	Paragraph 35H(1)(a) of the <i>A New Tax System (Family Assistance) (Administration) Act 1999</i>, as inserted by this Part, applies in relation to bonus test days occurring on or after the commencement of this item.</p>
              </content>
            </hcontainer>
            <content>
              <p>A New Tax System (Family Assistance) Act 1999</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-36">
            <num>36</num>
            <heading>Subsection 3(1)</heading>
            <content>
              <p>Insert:</p>
              <p><b><i>becomes entrusted</i></b>: a child <b><i>becomes entrusted</i></b> to the care of an individual at a time if:</p>
            </content>
            <paragraph eId="schedule-5__clause-36__para-a">
              <num>a</num>
              <content>
                <p>any person entrusts the child to the individual’s care; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-36__para-b">
              <num>b</num>
              <content>
                <p>as a result, the child is in the individual’s care at that time; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-36__para-c">
              <num>c</num>
              <content>
                <p>the child was not in the individual’s care at any earlier time.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-37">
            <num>37</num>
            <heading>Subparagraphs 36(3)(b)(i) and (ii)</heading>
            <content>
              <p>Omit “is entrusted”, substitute “becomes entrusted”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-38">
            <num>38</num>
            <heading>Paragraphs 36(5)(a) and (b)</heading>
            <content>
              <p>Repeal the paragraphs, substitute:</p>
            </content>
            <paragraph eId="schedule-5__clause-38__para-a">
              <num>a</num>
              <content>
                <p>the child becomes entrusted to the care of the individual on a day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-38__para-aa">
              <num>aa</num>
              <content>
                <p>it is an authorised party that entrusts the child to the care of the individual; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-38__para-ab">
              <num>ab</num>
              <content>
                <p>the authorised party does so as part of the process for the adoption of the child by the individual; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-38__para-b">
              <num>b</num>
              <content>
                <p>the child is aged under 16 on that day; and</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-39">
            <num>39</num>
            <heading>Subparagraphs 36(5)(bc)(i) and (ii) and (c)(i)</heading>
            <content>
              <p>Omit “the day the child is entrusted to the care of the individual”, substitute “that day”.</p>
              <p>A New Tax System (Family Assistance) (Administration) Act 1999</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-40">
            <num>40</num>
            <heading>Paragraph 39(2)(b)</heading>
            <content>
              <p>Omit “is entrusted”, substitute “becomes entrusted”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-41">
            <num>41</num>
            <heading>Subparagraph 47B(1)(b)(ii)</heading>
            <content>
              <p>Omit “is entrusted”, substitute “becomes entrusted”.</p>
              <p>Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-42">
            <num>42</num>
            <heading>Paragraph 22(1)(b) of Schedule 2</heading>
            <content>
              <p>Omit “that Act—children entrusted to care”, substitute “the <i>A New Tax System (Family Assistance) Act 1999</i>—children who become entrusted to care (within the meaning of that Act, as amended by Part 2 of Schedule 3 to the <i>Family Assistance and Other Legislation Amendment Act 2013</i>)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-43">
            <num>43</num>
            <heading>Paragraph 22(1)(c) of Schedule 2</heading>
            <content>
              <p>Omit “that Act”, substitute “the <i>A New Tax System (Family Assistance) Act 1999</i>”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-44">
            <num>44</num>
            <heading>Paragraph 22(1)(d) of Schedule 2</heading>
            <content>
              <p>Omit “that Act—children entrusted to care”, substitute “the <i>A New Tax System (Family Assistance) Act 1999</i>—children who become entrusted to care (within the meaning of that Act, as amended by Part 2 of Schedule 3 to the <i>Family Assistance and Other Legislation Amendment Act 2013</i>)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-45">
            <num>45</num>
            <heading>Paragraph 34(1)(d) of Schedule 2</heading>
            <content>
              <p>Omit “entrusted to care”, substitute “who become entrusted to care (within the meaning of that Act, as amended by <i>Family Assistance and Other Legislation Amendment Act 2013</i>)”.<ref href="#part-2">Part 2</ref> of Schedule 3 to the </p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-46">
            <num>46</num>
            <heading>Item 44 of Schedule 2</heading>
            <content>
              <p>Omit “entrusted to care”, substitute “who become entrusted to care (within the meaning of the <i>A New Tax System (Family Assistance) Act 1999</i>, as amended by Part 2 of Schedule 3 to the <i>Family Assistance and Other Legislation Amendment Act 2013</i>)”.</p>
              <p>Paid Parental Leave Act 2010</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-47">
            <num>47</num>
            <heading>Section 6 (definition of day of placement)</heading>
            <content>
              <p>Repeal the definition.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-48">
            <num>48</num>
            <heading>Section 274</heading>
            <content>
              <p>Before “under 16”, insert “aged”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-49">
            <num>49</num>
            <heading>Section 274</heading>
            <content>
              <p>Omit “of placement of the adopted child”, substitute “the adopted child becomes entrusted to care”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-50">
            <num>50</num>
            <heading>Paragraph 275(1)(b)</heading>
            <content>
              <p>Omit “of placement of the child”, substitute “the child becomes entrusted to the care of a person as mentioned in subsection (2)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-51">
            <num>51</num>
            <heading>Paragraph 275(1)(c)</heading>
            <content>
              <p>Omit “expected day of placement of the child”, substitute “day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-52">
            <num>52</num>
            <heading>Paragraph 275(1)(d)</heading>
            <content>
              <p>Omit “of placement of the child”, substitute “the child became entrusted to the care of a person as mentioned in subsection (2)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-53">
            <num>53</num>
            <heading>Subsections 275(2) and (3)</heading>
            <content>
              <p>Repeal the subsections, substitute:</p>
              <p>When a child satisfies this subsection</p>
              <p>Paid Parental Leave (Consequential Amendments) Act 2010</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-53__subclause-2">
              <num>2</num>
              <content>
                <p>A child satisfies the requirements of this subsection if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-53__para-a">
              <num>a</num>
              <content>
                <p>the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-53__para-b">
              <num>b</num>
              <content>
                <p>it is an authorised party that entrusts, or is to entrust, the child to the care of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-53__para-c">
              <num>c</num>
              <content>
                <p>the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-53__para-d">
              <num>d</num>
              <content>
                <p>the child is, or will be, aged under 16 on the day the child becomes entrusted to the care of the person.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-54">
            <num>54</num>
            <heading>Paragraph 3(b) of Schedule 2</heading>
            <content>
              <p>Omit “was entrusted”, substitute “became entrusted (within the meaning of that Act, as amended by <i>Family Assistance and Other Legislation Amendment Act 2013</i>)”.<ref href="#part-2">Part 2</ref> of Schedule 3 to the </p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-55">
            <num>55</num>
            <heading>Paragraph 3(c) of Schedule 2</heading>
            <content>
              <p>Omit “that Act”, substitute “the <i>A New Tax System (Family Assistance) Act 1999</i>”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-56">
            <num>56</num>
            <heading>Paragraph 3(d) of Schedule 2</heading>
            <content>
              <p>Omit “that Act for baby bonus in respect of a child who was entrusted”, substitute “the <i>A New Tax System (Family Assistance) Act 1999</i> for baby bonus in respect of a child who became entrusted (within the meaning of that Act, as amended by Part 2 of Schedule 3 to the <i>Family Assistance and Other Legislation Amendment Act 2013</i>)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-57">
            <num>57</num>
            <heading>Application provision</heading>
            <hcontainer name="subclause" eId="schedule-5__clause-57__subclause-1">
              <num>1</num>
              <content>
                <p>The amendments made by this Part apply in relation to a child becoming entrusted to the care of a person before, on or after the commencement of this item.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-5__clause-57__subclause-2">
              <num>2</num>
              <content>
                <p>However, the amendments do not affect the rights or liabilities arising between parties to a proceeding heard and finally determined by a court before the commencement of this item, to the extent that those rights or liabilities arose from, or were affected by, a child being entrusted to the care of a person.</p>
              </content>
            </hcontainer>
            <content>
              <p>A New Tax System (Family Assistance) Act 1999</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-58">
            <num>58</num>
            <heading>Subsection 58A(1) (note 2)</heading>
            <content>
              <p>Omit “after the end of a quarter”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-59">
            <num>59</num>
            <heading>After subsection 58A(3)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-59__subclause-3A">
              <num>3A</num>
              <content>
                <p>An election ceases to be in force if subsection 32(1) applies in relation to the individual. The election ceases to be in force on the request day (see subsection 32(1)).</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-5__clause-59__subclause-3B">
              <num>3B</num>
              <content>
                <p>If an election ceases to be in force under subsection (3A), the individual cannot make another election under subsection (1) until after the end of the lump sum period referred to in step 1 of the method statement in subsection 65(1).</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-60">
            <num>60</num>
            <heading>At the end of paragraph 109(b)</heading>
            <content>
              <p>Add “and”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-61">
            <num>61</num>
            <heading>After paragraph 109(b)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <paragraph eId="schedule-5__clause-61__para-c">
              <num>c</num>
              <content>
                <p>the amount of the advance was not worked out under subsection 108(1A);</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-62">
            <num>62</num>
            <heading>Application provision</heading>
            <content>
              <p>The amendments made by items 60 and 61 apply in relation to working out whether individuals are entitled to payments of clean energy advance on or after the day those items commence (whether the entitlement referred to in paragraph 109(a) of the <i>A New Tax System (Family Assistance) Act 1999</i> arose before, on or after that commencement).</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-63">
            <num>63</num>
            <heading>Subclause 31B(3) of Schedule 1 (note)</heading>
            <content>
              <p>Omit “after the end of the quarter”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-64">
            <num>64</num>
            <heading>Subclause 38AA(3) of Schedule 1 (note)</heading>
            <content>
              <p>Omit “after the end of the quarter”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-65">
            <num>65</num>
            <heading>Subclause 38AF(3) of Schedule 1 (note)</heading>
            <content>
              <p>Omit “after the end of the quarter”.</p>
              <p>A New Tax System (Family Assistance) (Administration) Act 1999</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-66">
            <num>66</num>
            <heading>Paragraph 105B(1)(b)</heading>
            <content>
              <p>Omit “subsection (2)”, substitute “subsections (2) and (2A)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-67">
            <num>67</num>
            <heading>Subsection 105B(2)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p>Note:	Those Divisions deal with clean energy supplement (<ref href="#part-A">Part A</ref>) and clean energy supplement (<ref href="#part-B">Part B</ref>).</p>
              <p>Social Security (Administration) Act 1999</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-67__subclause-2">
              <num>2</num>
              <content>
                <p>The consequences in subsection (2A) apply:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-67__para-a">
              <num>a</num>
              <content>
                <p>once one of the following applies in that quarter:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-67__para-i">
              <num>i</num>
              <content>
                <p>the individual ceases to be entitled to be paid family tax benefit under the determination;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-67__para-ii">
              <num>ii</num>
              <content>
                <p>a revocation of the election takes effect;</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-67__para-iii">
              <num>iii</num>
              <content>
                <p>the election ceases to be in force under subsection 58A(3A) of the Family Assistance Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-67__para-b">
              <num>b</num>
              <content>
                <p>otherwise—after the end of that quarter.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-5__clause-67__subclause-2A">
              <num>2A</num>
              <content>
                <p>The consequences are:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-67__para-a">
              <num>a</num>
              <content>
                <p>for the purposes of subsection 105(1), <role refersTo="#secretary">the Secretary</role> is taken to be satisfied that there is sufficient reason to review the determination; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-67__para-b">
              <num>b</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> must exercise the power conferred by subsection 105(1) to review the determination; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-67__para-c">
              <num>c</num>
              <content>
                <p>the review must be done by assuming that:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-67__para-i">
              <num>i</num>
              <content>
                <p><ref href="#dvs-2B">Division 2B</ref> of <ref href="#part-4">Part 4</ref> of Schedule 1 to the Family Assistance Act and <ref href="#dvs-2AA">Division 2AA</ref> of <ref href="#part-5">Part 5</ref> of that Schedule applied in relation to those days; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-67__para-ii">
              <num>ii</num>
              <content>
                <p>the election was not in force on those days.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-68">
            <num>68</num>
            <heading>Subsection 48B(2)</heading>
            <content>
              <p>Omit “on or after the first seniors supplement test day (the <b><i>current test day</i></b>) that follows a day on which the person is qualified for seniors supplement”, substitute “after the end of an instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-69">
            <num>69</num>
            <heading>Paragraph 48B(3)(a)</heading>
            <content>
              <p>Omit “during the test period on which the person was qualified for seniors supplement”, substitute “in the instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-70">
            <num>70</num>
            <heading>Subsection 48B(4)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p><b><i>instalment period</i></b> means a period:</p>
              <p>Note:	For when seniors supplement is payable to the person, see <ref href="#sec-1061U">section 1061U</ref>A of the 1991 Act.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-70__subclause-4">
              <num>4</num>
              <content>
                <p>In this section:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-70__para-a">
              <num>a</num>
              <content>
                <p>in relation to each day of which seniors supplement is payable to the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-70__para-b">
              <num>b</num>
              <content>
                <p>that either begins on any 20 March, 20 June, 20 September or 20 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-70__para-c">
              <num>c</num>
              <content>
                <p>that either ends on any 19 March, 19 June, 19 September or 19 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-70__para-d">
              <num>d</num>
              <content>
                <p>that is not included in a longer instalment period.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-71">
            <num>71</num>
            <heading>Subsection 48C(2)</heading>
            <content>
              <p>Omit “on or after the first supplement test day (the<b><i> current test day</i></b>) that follows a day on which an election by the person under subsection 1061VA(1) is in force”, substitute “after the end of an instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-72">
            <num>72</num>
            <heading>Subsection 48C(3)</heading>
            <content>
              <p>Omit “during the test period for which an election by the person under subsection 1061VA(1) is in force”, substitute “in the instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-73">
            <num>73</num>
            <heading>Subsection 48C(4)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p><b><i>instalment period</i></b> means a period:</p>
              <p>Note:	For when quarterly pension supplement is payable to the person, see <ref href="#sec-1061V">section 1061V</ref>A of the 1991 Act.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-73__subclause-4">
              <num>4</num>
              <content>
                <p>In this section:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-73__para-a">
              <num>a</num>
              <content>
                <p>in relation to each day of which quarterly pension supplement is payable to the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-73__para-b">
              <num>b</num>
              <content>
                <p>that either begins on any 20 March, 20 June, 20 September or 20 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-73__para-c">
              <num>c</num>
              <content>
                <p>that either ends on any 19 March, 19 June, 19 September or 19 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-73__para-d">
              <num>d</num>
              <content>
                <p>that is not included in a longer instalment period.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-74">
            <num>74</num>
            <heading>Subsection 48D(2)</heading>
            <content>
              <p>Omit “on or after the first supplement test day (the <b><i>current test day</i></b>) that follows a day for which quarterly clean energy supplement is payable to the person”, substitute “after the end of an instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-75">
            <num>75</num>
            <heading>Paragraph 48D(3)(a)</heading>
            <content>
              <p>Omit “during the test period for which quarterly clean energy supplement is payable to the person”, substitute “in the instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-76">
            <num>76</num>
            <heading>Subsection 48D(4)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p><b><i>instalment period</i></b> means a period:</p>
              <p>Note:	For when quarterly clean energy supplement is payable to the person, see <ref href="#sec-915">section 915</ref> of the 1991 Act.</p>
              <p>Veterans’ Entitlements Act 1986</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-76__subclause-4">
              <num>4</num>
              <content>
                <p>In this section:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-76__para-a">
              <num>a</num>
              <content>
                <p>for each day of which quarterly clean energy supplement is payable to the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-76__para-b">
              <num>b</num>
              <content>
                <p>that either begins on any 20 March, 20 June, 20 September or 20 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-76__para-c">
              <num>c</num>
              <content>
                <p>that either ends on any 19 March, 19 June, 19 September or 19 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-76__para-d">
              <num>d</num>
              <content>
                <p>that is not included in a longer instalment period.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-77">
            <num>77</num>
            <heading>Subsection 60C(2)</heading>
            <content>
              <p>Omit “on or after the first supplement test day (the <b><i>current test day</i></b>) that follows a day on which an election by the person under subsection 60A(1) is in force”, substitute “after the end of an instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-78">
            <num>78</num>
            <heading>Subsection 60C(3)</heading>
            <content>
              <p>Omit “during the test period for which an election by the person under subsection 60A(1) is in force”, substitute “in the instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-79">
            <num>79</num>
            <heading>Subsection 60C(5)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p><b><i>instalment period</i></b> means a period:</p>
              <p>Note:	For when quarterly pension supplement is payable to the person, see <ref href="#sec-60A">section 60A</ref>.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-79__subclause-5">
              <num>5</num>
              <content>
                <p>In this section:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-79__para-a">
              <num>a</num>
              <content>
                <p>in relation to each day of which quarterly pension supplement is payable to the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-79__para-b">
              <num>b</num>
              <content>
                <p>that either begins on any 20 March, 20 June, 20 September or 20 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-79__para-c">
              <num>c</num>
              <content>
                <p>that either ends on any 19 March, 19 June, 19 September or 19 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-79__para-d">
              <num>d</num>
              <content>
                <p>that is not included in a longer instalment period.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-80">
            <num>80</num>
            <heading>Subsection 62D(3)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p>Quarterly payment</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-80__subclause-3">
              <num>3</num>
              <content>
                <p>An instalment of the clean energy supplement is to be paid to the person as soon as is reasonably practicable after the end of an instalment period.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-81">
            <num>81</num>
            <heading>Subsection 62D(4)</heading>
            <content>
              <p>Omit “that period on which the election was in force”, substitute “the instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-82">
            <num>82</num>
            <heading>At the end of section 62D</heading>
            <content>
              <p>Add:</p>
              <p><b><i>instalment period</i></b> means a period:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-82__subclause-5">
              <num>5</num>
              <content>
                <p>In this section:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-82__para-a">
              <num>a</num>
              <content>
                <p>on each day of which the election is in force; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-82__para-b">
              <num>b</num>
              <content>
                <p>that either begins on any 20 March, 20 June, 20 September or 20 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-82__para-c">
              <num>c</num>
              <content>
                <p>that either ends on any 19 March, 19 June, 19 September or 19 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-82__para-d">
              <num>d</num>
              <content>
                <p>that is not included in a longer instalment period.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-83">
            <num>83</num>
            <heading>Subsection 62E(2)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-83__subclause-2">
              <num>2</num>
              <content>
                <p>An instalment of quarterly clean energy supplement is to be paid to the person as soon as is reasonably practicable after the end of an instalment period.</p>
              </content>
            </hcontainer>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-84">
            <num>84</num>
            <heading>Subsection 62E(3)</heading>
            <content>
              <p>Omit “that period on which the election was in force”, substitute “the instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-85">
            <num>85</num>
            <heading>After subsection 62E(4)</heading>
            <content>
              <p>Insert:</p>
              <p><b><i>instalment period</i></b> means a period:</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-85__subclause-4A">
              <num>4A</num>
              <content>
                <p>In this section:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-85__para-a">
              <num>a</num>
              <content>
                <p>for each day of which quarterly clean energy supplement for service pension that the person is receiving is payable to the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-85__para-b">
              <num>b</num>
              <content>
                <p>that either begins on any 20 March, 20 June, 20 September or 20 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-85__para-c">
              <num>c</num>
              <content>
                <p>that either ends on any 19 March, 19 June, 19 September or 19 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-85__para-d">
              <num>d</num>
              <content>
                <p>that is not included in a longer instalment period.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-86">
            <num>86</num>
            <heading>Subsection 118PC(2)</heading>
            <content>
              <p>Omit “on or after the first seniors supplement test day (the <b><i>current test day</i></b>) that follows a day on which the person is eligible for seniors supplement”, substitute “after the end of an instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-87">
            <num>87</num>
            <heading>Paragraph 118PC(3)(a)</heading>
            <content>
              <p>Omit “during the test period on which the person was qualified for seniors supplement”, substitute “in the instalment period”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-88">
            <num>88</num>
            <heading>Subsection 118PC(4)</heading>
            <content>
              <p>Repeal the subsection, substitute:</p>
              <p><b><i>instalment period</i></b> means a period:</p>
              <p>Note:	For when seniors supplement is payable to the person, see <ref href="#sec-118P">section 118P</ref>A.</p>
              <p>Social Security Act 1991</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-88__subclause-4">
              <num>4</num>
              <content>
                <p>In this section:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-88__para-a">
              <num>a</num>
              <content>
                <p>in relation to each day of which seniors supplement is payable to the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-88__para-b">
              <num>b</num>
              <content>
                <p>that either begins on any 20 March, 20 June, 20 September or 20 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-88__para-c">
              <num>c</num>
              <content>
                <p>that either ends on any 19 March, 19 June, 19 September or 19 December or does not include any such day; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-88__para-d">
              <num>d</num>
              <content>
                <p>that is not included in a longer instalment period.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-89">
            <num>89</num>
            <heading>Subsection 1210(1) (at the end of note 1)</heading>
            <content>
              <p>Add “See also subsection (2A).”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-90">
            <num>90</num>
            <heading>After subsection 1210(2)</heading>
            <content>
              <p>Insert:</p>
              <p>the reduction is to be applied to the components mentioned in items 5 and 6 of the table in subsection (1) only to the extent that the amount of the reduction (after it is applied to the components mentioned in items 1 to 4) exceeds the amount of the increase mentioned in subparagraph (b)(i) of this subsection.</p>
            </content>
            <hcontainer name="subclause" eId="schedule-5__clause-90__subclause-2A">
              <num>2A</num>
              <content>
                <p>If:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-90__para-a">
              <num>a</num>
              <content>
                <p>quarterly clean energy supplement is payable to a person; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-90__para-b">
              <num>b</num>
              <content>
                <p>if quarterly clean energy supplement were not payable to the person:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-90__para-i">
              <num>i</num>
              <content>
                <p>	(i)	the rate (the <b><i>main rate</i></b>) of the person’s social security payment would be increased under the CE Module of the Rate Calculator; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-90__para-ii">
              <num>ii</num>
              <content>
                <p>the main rate would be reduced as described in paragraph (1)(b); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-90__para-c">
              <num>c</num>
              <content>
                <p>the social security payment:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-90__para-i">
              <num>i</num>
              <content>
                <p>is not a social security pension; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-90__para-ii">
              <num>ii</num>
              <content>
                <p>is a disability support pension to which subsection 1066A(1) or 1066B(1) applies; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-90__para-iii">
              <num>iii</num>
              <content>
                <p>if the person has not reached pension age—is a pension PP (single);</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-91">
            <num>91</num>
            <heading>Subsection 1210(3A) (note)</heading>
            <content>
              <p>Omit “person’s quarterly clean energy supplement is”, substitute “main rate would be”.</p>
              <p>Social Security (Administration) Act 1999</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-92">
            <num>92</num>
            <heading>Paragraph 43(4)(a)</heading>
            <content>
              <p>Omit “(other than a social security pension)”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-93">
            <num>93</num>
            <heading>After paragraph 43(4)(a)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <paragraph eId="schedule-5__clause-93__para-aa">
              <num>aa</num>
              <content>
                <p>the social security payment:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-93__para-i">
              <num>i</num>
              <content>
                <p>is not a social security pension; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-93__para-ii">
              <num>ii</num>
              <content>
                <p>is a disability support pension to which subsection 1066A(1) or 1066B(1) of the 1991 Act applies; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-93__para-iii">
              <num>iii</num>
              <content>
                <p>if the person has not reached pension age on the day—is a pension PP (single); and</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-94">
            <num>94</num>
            <heading>After paragraph 43(5AA)(a)</heading>
            <content>
              <p>Insert:</p>
            </content>
            <paragraph eId="schedule-5__clause-94__para-aa">
              <num>aa</num>
              <content>
                <p>the social security pension:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-94__para-i">
              <num>i</num>
              <content>
                <p>is not a disability support pension to which subsection 1066A(1) or 1066B(1) of the 1991 Act applies; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-94__para-ii">
              <num>ii</num>
              <content>
                <p>if the person has not reached pension age on the day—is not a pension PP (single); and</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-95">
            <num>95</num>
            <heading>Paragraphs 43(5B)(b) and (c)</heading>
            <content>
              <p>Repeal the paragraphs, substitute:</p>
              <p>Veterans’ Entitlements Act 1986</p>
            </content>
            <paragraph eId="schedule-5__clause-95__para-b">
              <num>b</num>
              <content>
                <p>the social security payment to which the quarterly clean energy supplement relates:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-95__para-i">
              <num>i</num>
              <content>
                <p>is a social security pension; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-95__para-ii">
              <num>ii</num>
              <content>
                <p>is not a disability support pension to which subsection 1066A(1) or 1066B(1) of the 1991 Act applies; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-95__para-iii">
              <num>iii</num>
              <content>
                <p>if the person has not reached pension age on the day—is not a pension PP (single); and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-95__para-c">
              <num>c</num>
              <content>
                <p>apart from this subsection, the portion of the instalment of the person’s quarterly clean energy supplement that corresponds to that day would be reduced under subsection 1210(3A) of the 1991 Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-95__para-d">
              <num>d</num>
              <content>
                <p>the reduction of the main rate mentioned in subparagraph 1210(3A)(b)(ii) would not be to a nil amount;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-96">
            <num>96</num>
            <heading>Paragraph 62E(6)(b)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-5__clause-96__para-b">
              <num>b</num>
              <content>
                <p>apart from this subsection, the portion of the instalment of the person’s quarterly clean energy supplement that corresponds to that day would be reduced under subclause 4(5) of Schedule 6; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-96__para-c">
              <num>c</num>
              <content>
                <p>the reduction of the main rate mentioned in paragraph 4(5)(a) would not be to a nil amount;</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-97">
            <num>97</num>
            <heading>Subclause 4(5) of Schedule 6 (note)</heading>
            <content>
              <p>Omit “person’s quarterly clean energy supplement is”, substitute “main rate would be”.</p>
              <p>Social Security (Administration) Act 1999</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-98">
            <num>98</num>
            <heading>Paragraph 43(4)(a)</heading>
            <content>
              <p>Omit “of the following amounts (the <b><i>added amount</i></b>) is”, substitute “or both of the following amounts (the <b><i>added amounts</i></b>) are”.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-99">
            <num>99</num>
            <heading>Paragraph 43(4)(b)</heading>
            <content>
              <p>Repeal the paragraph, substitute:</p>
            </content>
            <paragraph eId="schedule-5__clause-99__para-b">
              <num>b</num>
              <content>
                <p>if an added amount is a pension supplement amount used by the Rate Calculator to produce an annual rate—the total of the added amounts is more than the person’s pension supplement basic amount; and</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-100">
            <num>100</num>
            <heading>Subsection 43(5) (definition of minimum daily rate)</heading>
            <content>
              <p>Repeal the definition, substitute:</p>
              <p><b><i>minimum daily rate</i></b>, for a person, means:</p>
              <p>Paid Parental Leave Act 2010</p>
            </content>
            <paragraph eId="schedule-5__clause-100__para-a">
              <num>a</num>
              <content>
                <p>if an amount of pharmaceutical allowance is an added amount:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-100__para-i">
              <num>i</num>
              <content>
                <p>if the Rate Calculator for the social security payment produces a fortnightly rate—1/14 of that amount; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-100__para-ii">
              <num>ii</num>
              <content>
                <p>if the Rate Calculator for the social security payment produces an annual rate—1/364 of that amount; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-100__para-b">
              <num>b</num>
              <content>
                <p>if a pension supplement amount is the only added amount—1/364 of the person’s minimum pension supplement amount.</p>
              </content>
            </paragraph>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-101">
            <num>101</num>
            <heading>After Division 3 of Part 6-1</heading>
            <content>
              <p>Insert:</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-277A">
            <num>277A</num>
            <heading>How this Act applies to claims for dad and partner pay made in prescribed circumstances</heading>
            <hcontainer name="subclause" eId="schedule-5__clause-277A__subclause-1">
              <num>1</num>
              <content>
                <p>This section applies to a claim for dad and partner pay that is made in circumstances prescribed by the PPL rules as being circumstances in which this section applies.</p>
              </content>
            </hcontainer>
            <hcontainer name="subclause" eId="schedule-5__clause-277A__subclause-2">
              <num>2</num>
              <content>
                <p>This Act (other than subsection 18(3), which deals with birth registration) applies in relation to the claim as if:</p>
              </content>
            </hcontainer>
            <paragraph eId="schedule-5__clause-277A__para-a">
              <num>a</num>
              <content>
                <p>a reference to the birth of a child were a reference to the earlier of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-i">
              <num>i</num>
              <content>
                <p>the claimant beginning to care for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-ii">
              <num>ii</num>
              <content>
                <p>the claimant’s partner (if any) beginning to care for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-b">
              <num>b</num>
              <content>
                <p>a reference to the day the child was born were a reference to the earlier of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-i">
              <num>i</num>
              <content>
                <p>the day the claimant began to care for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-ii">
              <num>ii</num>
              <content>
                <p>the day the claimant’s partner (if any) began to care for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-c">
              <num>c</num>
              <content>
                <p>a reference to the expected date of birth of the child were a reference to the earlier of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-i">
              <num>i</num>
              <content>
                <p>the day the claimant expects to begin to care for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-ii">
              <num>ii</num>
              <content>
                <p>the day the claimant’s partner (if any) expects to begin to care for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-d">
              <num>d</num>
              <content>
                <p>a reference to a child’s first birthday were a reference to the first anniversary of the earlier of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-i">
              <num>i</num>
              <content>
                <p>the day the claimant began to care for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-ii">
              <num>ii</num>
              <content>
                <p>the day the claimant’s partner (if any) began to care for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-e">
              <num>e</num>
              <content>
                <p>a reference to a completed birth verification form for a child were a reference to information required by <role refersTo="#secretary">the Secretary</role> about the earlier of:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-i">
              <num>i</num>
              <content>
                <p>the claimant beginning to care for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-ii">
              <num>ii</num>
              <content>
                <p>the claimant’s partner (if any) beginning to care for the child; and</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-f">
              <num>f</num>
              <content>
                <p>a reference to a child being born during the same multiple birth were a reference to:</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-i">
              <num>i</num>
              <content>
                <p>unless subparagraph (ii) applies—the claimant beginning to care for the child at the same time as beginning to care for another child; or</p>
              </content>
            </paragraph>
            <paragraph eId="schedule-5__clause-277A__para-ii">
              <num>ii</num>
              <content>
                <p>if the claimant’s partner (if any) begins to care for the child before the claimant—the claimant’s partner beginning to care for the child at the same time as beginning to care for another child.</p>
              </content>
            </paragraph>
            <hcontainer name="subclause" eId="schedule-5__clause-277A__subclause-3">
              <num>3</num>
              <content>
                <p>This section does not limit <ref href="#dvs-2">Division 2</ref> of this Part (which deals with how this Act applies to an adopted child).</p>
              </content>
            </hcontainer>
            <content>
              <p>Note:	Not all circumstances to which paragraph 115DD(d) applies must be prescribed as being circumstances in which this section applies. For example, the adoption of a child could be prescribed for the purposes of that paragraph but not for the purposes of this section, in which case <ref href="#sec-275">section 275</ref> (which deals with how this Act applies to an adopted child) would apply.</p>
            </content>
          </hcontainer>
          <hcontainer name="clause" eId="schedule-5__clause-102">
            <num>102</num>
            <heading>Application provision</heading>
            <content>
              <p>The amendment made by this Part applies to claims for dad and partner pay made on or after the commencement of this item.</p>
              <p>Endnotes</p>
              <p>Endnote 1—About the endnotes</p>
              <p>The endnotes provide information about this compilation and the compiled law.</p>
              <p>The following endnotes are included in every compilation:</p>
              <p>Endnote 1—About the endnotes</p>
              <p>Endnote 2—Abbreviation key</p>
              <p>Endnote 3—Legislation history</p>
              <p>Endnote 4—Amendment history</p>
              <p>Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.</p>
              <p>
                <b>Abbreviation key—</b>
                <b>E</b>
                <b>ndnote 2</b>
              </p>
              <p>The abbreviation key sets out abbreviations that may be used in the endnotes.</p>
              <p>
                <b>Legislation history and amendment history—</b>
                <b>E</b>
                <b>ndnotes 3 and 4</b>
              </p>
              <p>Amending laws are annotated in the legislation history and amendment history.</p>
              <p>The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.</p>
              <p>The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.</p>
              <p>
                <b>Misdescribed amendments</b>
              </p>
              <p>A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.</p>
              <p>If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.</p>
              <p>Endnote 2—Abbreviation key</p>
              <p>Endnote 3—Legislation history</p>
              <p>Endnote 4—Amendment history</p>
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