A New Tax System (Family Assistance) (Administration) Act 1999

PART 5 - REVIEW OF DECISIONS  

Note:

This Part does not apply in relation to any decision of the Secretary under Division 5 of Part 4 (about departure prohibition orders).

Division 2 - Review by ART  

Subdivision B - Application for ART review  

SECTION 111A   Time limit for application for ART review  


90 day time limit for most kinds of decision

111A(1)    


Subject to subsections (2) and (2A) , an application for ART review of a decision, other than a decision covered by subsection (3A) or excepted under subsection (5) , must be made no later than 90 days after the person is notified of the decision.

111A(2)    


The ART may, if it determines that there are special circumstances that prevented the person from making an application for ART review of a decision of the kind referred to in subsection (1) within the 90 days mentioned in subsection (1) , permit a person to make the application after the end of that period and within such further period as the ART determines to be appropriate.

111A(2A)    


An application for ART review of a child care decision about an individual ' s entitlement to be paid CCS for a week, other than a decision excepted under subsection (5) , may also be made after the 90 days mentioned in subsection (1) if the application for review is made:

(a)    because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week starts; and

(b)    within 90 days after the individual or other person was notified by the Commissioner of the outcome of the review.


111A(3)    


Subsections (1) , (2) and (2A) apply despite sections 18 and 19 of the ART Act (which deal with when applications for review may be made).

52 week time limit for certain provider debt decisions

111A(3A)    


An application by a provider for ART review in respect of a decision under Division 2 of Part 4 relating to CCS or ACCS must be made no later than:

(a)    52 weeks after the provider is notified of the decision; or

(b)    if the provider was not notified of the decision - 52 weeks after the provider becomes aware of the decision.


111A(3B)    


Subsection (3A) applies despite sections 18 and 19 of the ART Act (which deal with when applications for review may be made)

No time limit for excepted decisions

111A(4)    


Section 18 (when to apply for review) of the ART Act does not apply in relation to an application for ART review of a decision that is excepted under subsection (5) .

Excepted decisions

111A(5)    


A decision is excepted under this subsection if the decision:

(a)    relates to the payment to a person of family tax benefit by instalment; or

(b)    relates to the raising of a debt under Division 2 of Part 4 (other than a decision referred to in subsection (3A)).





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