Social Services Legislation Amendment (Miscellaneous Measures) Act 2016 (46 of 2016)

Schedule 2   Family tax benefit

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

17   After subsection 109E(2)

Insert:

(2A) Subsection (1) does not limit the date of effect of a decision by the Secretary or by an authorised review officer on an application by a person under section 109A for review of the original decision if:

(a) as a result of the original decision, the person was entitled to be paid family tax benefit by instalment at a particular rate in respect of a period (the same-rate benefit period ) that consists of, or is included in, a particular income year (the relevant income year ); and

(b) either:

(i) if the same-rate benefit period to which the original decision relates is the only same-rate benefit period for the person for the relevant income year - the person satisfies the FTB reconciliation conditions for the same-rate benefit period; or

(ii) if the same-rate benefit period to which the original decision relates is one of 2 or more same-rate benefit periods for the person for the relevant income year - the person satisfies the FTB reconciliation conditions for each of those same-rate benefit periods.

Note: To work out when the person satisfied the FTB reconciliation conditions, see section 32B.