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 1 substituted by No 45 of 2000, s 3 Sch 2 item 103(2), effective 1 July 2000. For transitional provisions see note under s 69. Div 1 formerly read:

Subdiv B inserted by No 45 of 2000, s 3 Sch 2 item 103, effective 1 July 2000. For transitional provisions see note under s 69.

S 108(1) amended by No 22 of 2017, s 3 and Sch 1 item 127, by substituting " subsection (2), (5) or (6) " for " subsection (2) " , effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

S 108(1) substituted by No 146 of 2006, s 3 and Sch 5 item 81, effective 1 July 2008. S 108(1) formerly read:

Decisions that may and may not be reviewed under section 109A

108(1)
The following decisions must be reviewed on application under section 109A unless an exception set out in subsection (2) applies to the decision:

(a) a decision of any officer under the family assistance law; or

(b) a decision under subsection 91A(3) of the Child Support (Assessment) Act 1989 that is made on or after 1 July 2000.

S 108(2) amended by No 26 of 2021, s 3 and Sch 1 item 10, by inserting " - reports not given " in para (d), effective 27 March 2021. For application provisions, see note under s 205C .

S 108(2) amended by No 22 of 2017, s 3 and Sch 1 items 128 - 130, by substituting para (b) to (d) for para (b) to (df), " CCS or ACCS " for " child care benefit " in para (e) and substituting para (f) to (g), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) to (df) and (f) to (g) formerly read:

(b) a determination of entitlement under section 51B in respect of an individual in so far as it relates to:

(i) a rate certified by an approved child care service under subsection 76(1) of the Family Assistance Act; or

(ii) a certificate relating to a weekly limit of hours given by an approved child care service under subsection 54(10), 55(6) or 56(3) of the Family Assistance Act; or

(c) a determination of entitlement under section 54B in respect of an approved child care service in so far as it relates to:

(i) the service ' s eligibility under section 47 of the Family Assistance Act; or

(ii) a rate certified by the service under subsection 76(2) of the Family Assistance Act; or

(iii) a certificate relating to a weekly limit of hours given by the service under subsection 54(10), 55(6) or 56(4) of the Family Assistance Act; or

(ca) a decision to give a person a notice under section 204A; or

(d) a calculation of an amount of fee reduction under section 50Z or 50ZB, or a recalculation of such an amount under section 50ZA or 50ZC; or

(da) a decision by the Secretary under section 219Q or subsection 219QA(2) to pay an amount in respect of fee reduction; or

(daaa) (Repealed by No 25 of 2011)

(db) a decision by the Secretary under section 219QC or subsection 219QD(2) to pay an amount in respect of child care rebate; or

(dba) a decision under subsection 219RA(1A) not to pay enrolment advance; or

(dc) a decision under section 219RD (business continuity payments); or

(dd) a calculation of an amount of child care rebate for a week under section 65EAAA, or a recalculation of such an amount under section 65EAAD; or

(de) a decision by the Secretary under subsection 65EAAAA(4) (allowing election after beginning of income year to be paid child care rebate weekly or quarterly) or under subsection 65EAAAB(3) (day on which new payment arrangement begins); or

(df) a calculation of an amount of child care rebate for a quarter under section 65EAA, or a recalculation of such an amount under section 65EAB; or

(f) except as mentioned in subsection (3), a determination about a person ' s entitlement to child care benefit or a person ' s CCB % under section 50J, if that determination:

(i) is not a determination made under section 50J, because of the application of subsection 55(2), or an entitlement determination made under section 53D, because of the operation of subsection 55A(2), or a determination varied under section 60E; and

(ii) is wholly or partly based on an estimate of the amount of adjusted taxable income in a particular income year, to the extent that the determination is so based; or

(fa) a decision under section 201B to publicise information about:

(i) the doing of one or more of the things mentioned in paragraphs 200(1)(a) to (i); or

(ii) a suspension under subsection 201A(1); or

(g) a decision under Division 2 of Part 8C (infringement notices); or

S 108(2) amended by No 31 of 2014, s 3 and Sch 1 item 3, by substituting " subsection 219RA(1A) " for " subsection 218RA(1A) " in para (dba), effective 24 June 2014.

S 108(2) amended by No 79 of 2011, s 3 and Sch 3 item 2, by inserting para (h), applicable in relation to decisions made on or after 22 August 2011.

S 108(2) amended by No 79 of 2011, s 3 and Sch 1 item 19, by inserting para (daaa), effective 26 July 2011.

S 108(2) amended by No 25 of 2011, s 3 and Sch 2 items 4 and 5, by repealing para (daaa) and inserting para (dba), effective 26 July 2011. Para (daaa) formerly read:

(daaa) a decision under subsection 219RA(1A) not to pay an enrolment advance; or

S 108(2) amended by No 32 of 2011, s 3 and Sch 4 item 29, by substituting para (a), effective 1 July 2011. No 32 of 2011, s 3 and Sch 5 item 1 contains the following transitional provisions:

1 Transitional regulations  
(1)
The Governor-General may make regulations in relation to transitional matters arising out of the amendments made by this Act.

(2)
Regulations that are made:

(a) under subitem (1); and

(b) within 6 months after the commencement of this item;

may be expressed to take effect at a time that is earlier than the time when the regulations are made. The time must not be earlier than the commencement of this item.

(3)
Subitem (2) has effect despite section 12 of the Legislative Instruments Act 2003 .

Para (a) formerly read:

(a) a decision made by the Secretary personally or by another agency head himself or herself in the exercise of a delegated power; or

S 108(2) amended by No 25 of 2011, s 3 and Sch 1 items 40 and 41, by subtituting paras (da) to (df) for paras (da) to (db), and substituting " paragraphs 200(1)(a) to (i) " for " paragraphs 200(1)(a) to (h) " in para (fa)(i), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) . Paras (da) to (db) formerly read:

(da) a decision by the Secretary under section 219Q or subsection 219QA(2) to pay an amount in respect of fee reduction; or

(daa) a decision under section 219RD (business continuity payments); or

(db) a calculation of an amount of child care rebate for a quarter under section   65EAA, or a recalculation of such an amount under section   65EAB; or

S 108(2) amended by No 34 of 2010, s 3 and Sch 1 item 10, by inserting para (daa), effective 13 April 2010.

S 108(2) amended by No 50 of 2009, s 3 and Sch 1 item 32, by substituting " child care rebate " for " child care tax rebate " in para (db), effective 24 June 2009.

S 108(2) amended by No 53 of 2008, s 3 and Sch 5 item 12, by inserting para (fa), applicable in relation to:

(a) a thing done under subsection 200(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 after 25 June 2008 (whether or not the thing is done in relation to non-compliance happening before that commencement); and

(b) a decision to suspend under subsection 201A(1) of that Act made after that commencement (whether or not the grounds for the suspension happen before that commencement).

S 108(2) amended by No 53 of 2008, s 3 and Sch 2 item 20, by inserting para (db), applicable in relation to care provided by an approved child care service to a child on or after 1   July 2008. For transitional provisions see note under s 65EAA .

S 108(2) amended by No 53 of 2008, s 3 and Sch 1 item 62, by substituting " application of subsection 55(2) " for " operation of subsection 55(2) " in para (f)(i), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.

S 108(2) amended by No 118 of 2007, s 3 and Sch 3 item 5, by inserting para (ca), effective 29 June 2007.

S 108(2) amended by No 118 of 2007, s 3 and Sch 2 item 3, by inserting para (g) at the end, effective 1 July 2007.

S 108(2) amended by No 118 of 2007, s 3 and Sch 1 item 56, by substituting paras (d) and (da) for para (d), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. Para (d) formerly read:

(d) a decision by the Secretary under Division 2 of Part 8A (advances to approved child care services); or

S 108(2) amended by No 30 of 2003, s 3 and Sch 2 item 85, by omitting " or (4) " after " subsection (3) " in para (f), effective 1 July 2000.

S 108(2A) inserted by No 79 of 2011, s 3 and Sch 3 item 3, applicable in relation to decisions made on or after 22 August 2011.

S 108(3) substituted by No 22 of 2017, s 3 and Sch 1 item 131, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 108(3) formerly read:

108(3)
A determination about a person ' s (the applicant ' s ):

(a) eligibility for, or entitlement to, family assistance; or

(b) CCB %;

to the extent that the determination was based on an estimate of the amount of adjusted taxable income in a particular income year, may be reviewed under section 109A only if the applicant seeks that review after the end of that year and either:

(c) the Commissioner of Taxation has made an assessment, in respect of that year, of the taxable income of each person:

(i) whose taxable income was relevant in determining the applicant ' s eligibility for, or rate of, that family assistance or the applicant ' s CCB %; and

(ii) who had been required to lodge an income tax return in respect of that year;

on the basis of the return lodged by each such person before the end of the income year following that year; or

(d) there was no person whose taxable income in respect of that year was relevant in determining the applicant ' s eligibility for, or rate of, that family assistance, or the applicant ' s CCB %, who was required to lodge an income tax return in respect of that year.

S 108(5) inserted by No 22 of 2017, s 3 and Sch 1 item 132, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

S 108(6) inserted by No 22 of 2017, s 3 and Sch 1 item 132, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

S 108 substituted by No 45 of 2000, s 3 Sch 2 item 103, effective 1 July 2000. For transitional provisions see note under s 69. For former wording of s 108 see history note under Div 1 heading.