For the purposes of FTB, the primary carer is the member of a couple (1.1.M.50) identified as having greater responsibility for the children.
The primary carer is the person who generally:
The primary carer may be a PP recipient. Although receipt of PP generally indicates who stays home to care for the children, that person may not always be the primary carer for FA purposes. PP for members of a couple is mainly a payment to provide parents with flexible choices about work and family responsibilities.
Paying FA to the primary carer arises from provisions that prevent FA from being paid to more than one person for the same child.
Note: For children born or entrusted to care as part of an adoption process on or after 1 March 2014, the baby bonus will no longer be available. From 1 March 2014 the NBS, which is an additional component of FTB Part A, will be available for eligible individuals for a period of up to 13 weeks (91 days) to assist with the upfront costs of a new child. The NBS will replace the baby bonus to provide assistance to those families not eligible for or not receiving PLP. For children born or entrusted to care as part of an adoption process on or after 1 March 2014, an individual and/or their partner generally cannot receive PLP and NBS for the same child.
Act reference: FAAct section 26 Only 1 member of a couple eligible for family tax benefit
From 1 January 2011, for the purposes of baby bonus shared care cases, if a child is an FTB child of an individual and is also the FTB child of another person who is not the individual's partner, then the primary carer of the child is:
Act reference: FAAct section 36(8) Primary carers in cases of shared care
Policy reference: FA Guide 1.2.18 Newborn Supplement (NBS) - Description
Last reviewed: 11 November 2013