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 1A - Preliminary matters in relation to child care decisions  

SECTION 103A   CCS reconciliation conditions  

103A(1)    

An individual (the claimant ) meets the CCS reconciliation conditions for an income year (the relevant income year ) if subsection (2), (3) or (4) applies in relation to each of the following persons:

(a)    the claimant;

(b)    each person who was a TFN determination person for the purposes of a determination under Division 3 of Part 3A for the claimant in relation to sessions of care provided in CCS fortnights starting in the relevant income year.

Income tax assessment made

103A(2)    
This subsection applies to a person if the Commissioner of Taxation has made an assessment of the taxable income of the person for the relevant income year.

No requirement to lodge income tax return

103A(3)    
This subsection applies to a person if:

(a)    the relevant income year has ended; and

(b)    the person is not required to lodge an income tax return in respect of the income year; and

(c)    either:

(i) the claimant has notified the Secretary of the amount of the claimant ' s adjusted taxable income for the relevant income year; or

(ii) the Secretary is satisfied that the claimant ' s adjusted taxable income for the relevant income year can be worked out without such notification.

Former partner has not lodged income tax return

103A(4)    
This subsection applies to a person who was, but is no longer, a partner of the claimant if:

(a)    the person was a TFN determination person for the purposes of a determination under Division 3 of Part 3A for the claimant in relation to sessions of care (the relevant sessions of care ) provided in CCS fortnights starting in the relevant income year; and

(b)    the relevant income year has ended; and

(c)    the person is required to lodge an income tax return in respect of the relevant income year, but has not done so by the first deadline for the relevant income year; and

(d)    the Secretary is satisfied that it is reasonable in all the circumstances to estimate the claimant ' s adjusted taxable income for the relevant income year; and

(e)    the Secretary is otherwise satisfied that it is appropriate for this subsection to apply in all the circumstances.

Note:

For subparagraph (3)(c)(ii) and paragraph (4)(d), the claimant ' s adjusted taxable income for the relevant year is worked out taking into account the adjusted taxable income of any TFN determination person who has been the claimant ' s partner during the relevant income year (see clauses 3AA and 3A of Schedule 3 to the Family Assistance Act).