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

175   At the end of section 128

Add:

(3) Subsection 111(2A) applies to an AAT second review of a child care decision about an individual's entitlement to be paid CCS for a week as if the reference to AAT first review were a reference to AAT second review.

Note: Subsection 111(2A) provides that certain aspects of child care decisions are not to be reviewed unless the individual has met the CCS reconciliation conditions for the relevant income year.

(4) Subsection 111(2B) applies to an AAT second review of a child care decision made because of subsection 105AB(2) as if the reference to AAT first review were a reference to AAT second review.

Note: Subsection 111(2B) provides that certain decisions are not to be reviewed unless the individual has met the CCS reconciliation conditions for the relevant income year.

(5) Despite paragraph 29(1)(d) of the AAT Act, an application for AAT second review of a child care decision about an individual's entitlement to be paid CCS for a week may also be lodged with the AAT after the prescribed time mentioned in section 29 of the AAT Act 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 the prescribed time (within the meaning of section 29 of the AAT Act) after the individual or other person was notified by the Commissioner of the outcome of the review.