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

Pt 5 amended by No 55 of 2016, s 3 and Sch 13 item 4, by inserting the note, applicable in relation to:

(a) a debt that arises on or after 1 January 2017; and

(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.

Div 4 repealed by No 60 of 2015, s 3 and Sch 5 item 23, effective 1 July 2015.

Subdiv A repealed by No 60 of 2015, s 3 and Sch 5 item 23, effective 1 July 2015.

S 142 repealed by No 60 of 2015, s 3 and Sch 5 item 23, effective 1 July 2015. S 142 formerly read:

SECTION 142 Review of decisions by AAT  
142(1)
If:

(a) a decision has been reviewed by the SSAT; and

(b) the decision has been affirmed, varied or set aside by the SSAT;

the Secretary or a person affected by the decision made by the SSAT may apply to the AAT for review of that decision.

Note:

If an application is made under this section for review of a decision about a person's entitlement to child care benefit, and a decision has also been made about the person's entitlement to child care rebate, that decision about rebate may be automatically reviewed: see Division 5 .

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History

S 142(1) amended by No 50 of 2009, s 3 and Sch 2 item 17, by substituting the note, applicable in relation to each application made on or after 24 June 2009:

(a) under section 109A , 111 or 142 of the A New Tax System (Family Assistance) (Administration) Act 1999 ; and

(b) for review of a decision relating to an individual's entitlement to child care benefit.

The note formerly read:

Note:

If an application is made for a review of a decision relating to a person's child care benefit entitlement for an income year under this section and the review affects the person's entitlement to child care tax rebate for the year, the person's entitlement to that rebate is automatically reviewed: see Division 5 .

S 142(1) amended by No 53 of 2008, s 3 and Sch 5 item 15, by inserting the note at the end, applicable to decisions made after 25 June 2008.

142(2)
For the purposes of subsection (1), the decision made by the SSAT is taken to be:

(a) where the SSAT affirms a decision - that decision as affirmed; and

(b) where the SSAT varies a decision - that decision as varied; and

(c) where the SSAT sets a decision aside and substitutes a new decision - the new decision; and

(d) where the SSAT sets a decision aside and sends the matter back to the Secretary for reconsideration in accordance with any directions or recommendations of the SSAT - the directions or recommendations of the SSAT.

142(3)
Subsection (1) has effect subject to section 29 of the Administrative Appeals Tribunal Act 1975 .

142(4)
If:

(a) the AAT sets aside a decision of the SSAT that it reviews under this section; and

(b) the Secretary is satisfied that an event that did not occur would have occurred if the decision had not been made;

the Secretary may, if satisfied that it is reasonable to do so, deem the event to have occurred for the purposes of the family assistance law.

142(5)
If:

(a) the decision reviewed by the SSAT is a care percentage decision; and

(b) a review of a decision carried out by the AAT under the Administrative Appeals Tribunal Act 1975 has involved (wholly or partly) a review of the determination to which the care percentage decision relates;

then, despite section 43 of that Act, the AAT must not vary the decision made by the SSAT, or set that decision aside and substitute a new decision, in a way that has the effect of varying the determination or substituting a new determination.

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History

S 142(5) inserted by No 65 of 2010, s 3 and Sch 2 item 36, effective 1 July 2010.

Former s 142(5) repealed by No 146 of 2006, s 3 and Sch 5 item 89, effective 1 July 2008. S 142(5) formerly read:

142(5)
If a decision is made under subsection 91A(3) of the Child Support (Assessment) Act 1989 about a particular agreement, then, for the purposes of the application of the Administrative Appeals Tribunal Act 1975 to, or to a matter arising out of, the decision, both of the parties to the agreement are taken to be persons whose interests are affected by the decision.