Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 (22 of 2017)

Schedule 1   Main amendments

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

174   After section 125

Insert:

125A Date of effect of certain AAT first review decisions relating to eligibility for CCS

If:

(a) the AAT makes a decision on AAT first review to vary, or set aside and substitute a new decision for, a child care decision in relation to section 67CC (eligibility for CCS) for an individual; and

(b) the AAT's decision has the effect that the individual becomes eligible for CCS for a child, or eligible for additional days;

the date of effect of the AAT's decision cannot be earlier than the first day of the income year before the income year in which the application for review was made.