A New Tax System (Family Assistance) (Administration) Act 1999
Note:
This Part does not apply in relation to any decision of the Secretary under Division 5 of Part 4 (about departure prohibition orders).
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CCH Note:
No 53 of 2008, s 3 and Sch 1 item 64 contains the following transitional provision:
Transitional
-
varying CCB % determinations
Secretary may vary CCB % determinations between commencement and 6 July 2008
(1)
If:
(a)
at the commencement of this item, a determination of CCB % under section
50J
of the Family Assistance Administration Act is in force in respect of a claimant who is an individual; and
(b)
the Secretary considers that, if the Secretary were making the determination of CCB % on 7 July 2008, the CCB % determined on 7 July (the
new CCB %
) would be different from the CCB % at commencement (the
current CCB %
);
the Secretary may, in writing, vary the determination of CCB % so that the claimant
'
s CCB % is the new CCB %.
(2)
A variation under subitem (1) has effect for the purposes of the Family Assistance Administration Act from 7 July 2008.
(3)
A variation under subitem (1) cannot be made after 6 July 2008.
Decisions to vary are reviewable
(4)
For the purposes of Part
5
of the Family Assistance Administration Act, a decision of the Secretary to vary a determination under subitem (1) is taken to be a decision of an officer under the family assistance law.
The first deadline for an income year (the relevant income year ) is:
(a) the end of the first income year after the relevant income year; or
(b) if the Secretary allows the individual a longer period under subsection (2) - the end of the longer period.
103B(2)
The Secretary may allow an individual a longer period if the Secretary is satisfied that special circumstances prevented the individual meeting the CCS reconciliation conditions for the relevant income year before the end of the first income year after the relevant income year.
103B(3)
The end of the longer period must not be later than the end of the second income year after the relevant income year.
First deadline for 2018-19 income year
103B(4)
Despite paragraph (1)(a), the first deadline for the 2018-19 income year is 31 March 2021.
103B(5)
Subsection (4) does not prevent the Secretary from allowing an individual a longer period in accordance with this section.
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