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).
History
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.
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.
Division 1
-
Internal review
History
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:
104 Review initiated by Secretary
(1)
The Secretary may, if satisfied that there is sufficient reason to do so, review a decision of any officer under the family assistance law.
(2)
The Secretary may review the decision even if an application has been made to the Social Security Appeals Tribunal or the Administrative Appeals Tribunal for review of the decision.
(3)
The Secretary must not review the decision under this section while any review of the decision is taking place under section
105
.
(4)
The Secretary may:
(a)
affirm the decision; or
(b)
vary the decision; or
(c)
set the decision aside and substitute a new decision.
(5)
If the Secretary makes a decision to do one of the things in paragraph (4)(b) or (c), the Secretary must give notice of the decision to the person whose entitlement, or possible entitlement, to family assistance is affected by the decision. The notice must state the effect of the decision and that the person may apply for review of the decision involved in the manner set out in this Part.
(6)
A contravention of subsection (5) in relation to a decision does not affect the validity of the decision.
(7)
If:
(a)
the Secretary makes a decision to do one of the things in paragraph (4)(b) or (c); and
(b)
by the time the Secretary makes that decision, a person has applied to the Social Security Appeals Tribunal or the Administrative Appeals Tribunal for review of the decision that was reviewed by the Secretary;
the Secretary must give written notice of the Secretary's decision under that paragraph to the Executive Director or the Registrar of the Administrative Appeals Tribunal, as the case requires.
(8)
If:
(a)
the Secretary sets a decision aside under subsection (4); 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.
105 Review initiated by applicant
(1)
A person affected by a decision of an officer under the family assistance law (other than a decision made by the Secretary personally) may apply to the Secretary for review of the decision.
(2)
If the person does so, the Secretary must either:
(a)
review the decision and:
(i)
affirm the decision; or
(ii)
vary the decision; or
(iii)
set the decision aside and substitute a new decision; or
(b)
arrange for an authorised review officer (see section
106
) to do so.
(3)
Whoever reviews the decision in accordance with subsection (2) (the
decision reviewer
) must, after conducting the review, give the applicant written notice of his or her decision to affirm or vary the decision reviewed, or to set it aside and substitute a new decision.
(4)
If:
(a)
the decision reviewer sets the decision aside after reviewing the decision under subsection (2); and
(b)
the decision reviewer is satisfied that an event that did not occur would have occurred if the decision had not been made;
the decision reviewer may, if satisfied that it is reasonable to do so, deem the event to have occurred for the purposes of the family assistance law.
(5)
If:
(a)
a person who may apply to the Secretary for a review of a decision under subsection (1) has not done so; and
(b)
the person applies to the Social Security Appeals Tribunal for review of the decision (despite not being entitled to do so);
the person is taken to have applied to the Secretary for review of the decision under subsection (1) on the day on which the person applied to the Social Security Appeals Tribunal.
106 Authorised review officers
(1)
The Secretary must authorise officers to be authorised review officers for the purposes of this Division.
(2)
The Secretary must not authorise an officer of an agency other than the Department unless the head of the agency has agreed to the authorisation.
107 Review applications
-
withdrawal
(1)
(Repealed by No 192 of 1999.)
History
S 107(1) repealed by No 192 of 1999, s 3 and Sch 4 item 1, effective 1 July 2000. S 107(1) formerly read:
(1)
Application to be made within 52 weeks of notification of decision
Subject to subsections (2) and (3), an application for review under section 105 must be made no later than 52 weeks after the applicant is notified of the decision concerned.
(2)
(Repealed by No 192 of 1999.)
History
S 107(2) repealed by No 192 of 1999, s 3 and Sch 4 item 1, effective 1 July 2000. S 107(2) formerly read:
(2)
Exception
-
Secretary determines special circumstances exist
The Secretary may determine special circumstances in which an application may be made after the 52 weeks mentioned in subsection (1). The determination is a disallowable instrument for the purposes of section 46A of the
Acts Interpretation Act 1901
.
(3)
(Repealed by No 192 of 1999.)
History
S 107(3) repealed by No 192 of 1999, s 3 and Sch 4 item 1, effective 1 July 2000. S 107(3) formerly read:
(3)
Exception
-
making of regulations
The regulations may prescribe circumstances in which an application may be made after the 52 weeks mentioned in subsection (1).
Withdrawal of application
(4)
An applicant for review under section
105
may, in writing or in any other manner approved by the Secretary, withdraw the application at any time before the decision reviewer does any of the things in subsection
105(2)
.
(5)
If an application is so withdrawn, it is taken never to have been made.
108 Secretary may continue payment pending outcome of application for review
(1)
If:
(a)
an adverse family assistance decision (see subsection (4)) is made; and
(b)
the adverse decision depends on the exercise of a discretion, or the holding of an opinion, by a person; and
(c)
a person applies to the Secretary under section
105
for review of the adverse decision;
the Secretary may declare that entitlement to the family assistance is to continue, pending the determination of the review, as if the adverse decision had not been made.
(2)
While the declaration is in force in relation to the adverse decision, this Act (other than this Part) applies as if the adverse decision had not been made.
(3)
The declaration:
(a)
starts to have effect on the day on which it is made or on the earlier day (if any) specified in the declaration; and
(b)
stops having effect if:
(i)
the application for review of the adverse decision is withdrawn; or
(ii)
the review of the adverse decision is determined by the Secretary or an authorised review officer; or
(iii)
the declaration is revoked by the Secretary.
(4)
In this section:
adverse family assistance decision
means any decision having the effect that an entitlement to family assistance under a determination is reduced or ceases.
109 Notification of further rights of review
(1)
If the decision reviewer gives an applicant a notice under subsection
105(3)
, the notice must include:
(a)
a statement to the effect that the applicant may, subject to this Part, apply to the Social Security Appeals Tribunal for review of the decision reviewer's decision mentioned in the notice; and
(b)
a statement about the decision reviewer's decision that:
(i)
sets out the reasons for the decision; and
(ii)
sets out the findings by the decision reviewer on material questions of fact; and
(iii)
refers to the evidence or other material on which those findings were based; and
(c)
a statement to the effect that, if the applicant is dissatisfied with the Social Security Appeals Tribunal's decision on any application for review as mentioned in paragraph (a), the applicant may, subject to the
Administrative Appeals Tribunal Act 1975
, apply to the Administrative Appeals Tribunal for review of the Social Security Appeals Tribunal's decision.
(2)
A contravention of subsection (1) in relation to a decision does not affect the validity of the decision.
Subdivision B
-
Review initiated by the applicant
History
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.
SECTION 109D
Review applications
-
time limits applicable to review of certain decisions
Time for making applications for review
109D(1)
Subject to this section, an application for review under section
109A
of any decision (other than an excepted decision) must be made no later than:
(a)
for a decision in relation to CCS or ACCS (including a decision in relation to Part
8A
)
-
90 days after the applicant is notified of the decision; and
(b)
otherwise
-
52 weeks after the applicant is notified of the decision.
History
S 109D(1) amended by No 38 of 2024, s 3 and Sch 3 item 9, by substituting
"
90 days
"
for
"
13 weeks
"
in para (a), effective 14 October 2024.
S 109D(1) substituted by No 22 of 2017, s 3 and Sch 1 item 140, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. S 109D(1) formerly read:
Certain applications to be made within 52 weeks of notification of decision
109D(1)
Subject to this section, an application for review under section 109A of any decision (other than an excepted decision) must be made no later than 52 weeks after the applicant is notified of the decision concerned.
S 109D(1) amended by No 65 of 2010, s 3 and Sch 2 item 29, by substituting
"
section 109A
"
for
"
subsection 109A(1)
"
, effective 1 July 2010.
Exception
-
Secretary may extend time limits in special circumstances
109D(2)
The Secretary may, if he or she is satisfied that there are special circumstances that prevented the applicant from making an application under section
109A
for review of a decision (other than an excepted decision) within the period specified for the decision in subsection
(1)
, permit a person to make the application after the end of that period and within such further period as the Secretary determines to be appropriate.
History
S 109D(2) amended by No 22 of 2017, s 3 and Sch 1 item 141, by substituting
"
period specified for the decision
"
for
"
52 weeks mentioned
"
, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading.
S 109D(2) amended by No 65 of 2010, s 3 and Sch 2 item 29, by substituting
"
section 109A
"
for
"
subsection 109A(1)
"
, effective 1 July 2010.
Further exceptions
109D(3)
An application under section
109A
for review of a decision (other than an excepted decision) to which paragraph
(1)(b)
applies may also be made after the 52 weeks mentioned in that paragraph if the application is for review of one or other of the following decisions:
(a)
a determination decision that a person is or is not entitled to be paid family tax benefit for a past period if the period occurs in the income year in which the application was made or in the previous income year (a determination of entitlement is made under section
17
or
19
);
(b)
a determination decision that a person is or is not entitled to be paid family tax benefit by single payment/in substitution because of the death of another individual if the death occurred in the income year in which the application was made or in the previous income year (a determination of entitlement is made under section
18
or
19
).
(c)
-
(h)
(Repealed by No 22 of 2017)
History
S 109D(3) amended by No 22 of 2017, s 3 and Sch 1 items 142
-
144, by substituting
"
to which paragraph (1)(b) applies may also be made after the 52 weeks mentioned in that paragraph
"
for
"
may also be made after the 52 weeks mentioned in subsection (1)
"
,
"
or 19).
"
for
"
or 19);
"
in para (b) and repealing para (c) to (h), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. Para (c) to (h) formerly read:
(c)
a determination decision that a weekly limit of hours applies to a person for a specified period if the end of the period occurred in the income year in which the application was made or in the previous income year (a determination of weekly limit of hours is made under section 50H);
(d)
a determination decision under section 81 of the Family Assistance Act that a rate of child care benefit applies to a person for a specified period if the end of the period occurred in the income year in which the application was made or in the previous income year;
(e)
a determination decision that a weekly limit of hours, CCB % or schooling % (these determinations are made under sections 50H, 50J and 50K respectively) applies to a person, if the decision took effect in the income year in which the application was made or in the previous income year;
(ea)
a determination decision that a person was, or was not, eligible for the special grandparent rate for a child (these determinations are made under subsection 50T(1)) if the decision took effect in the income year in which the application was made or in the previous income year;
(f)
a determination decision that a person is not entitled (a determination of no entitlement is made under section 50G) to be paid child care benefit by fee reduction if the decision took effect in the income year in which the application was made or in the previous income year;
(g)
a determination decision that a person is or is not entitled to be paid child care benefit for care provided by a registered carer for a past period if the end of the period occurred in the income year in which the application was made or in the previous income year (a determination of entitlement or no entitlement is made under section 52F or 52G);
(h)
a determination decision that a person is or is not entitled to be paid child care benefit by single payment/in substitution because of the death of another individual for care provided by a registered carer if the death occurred in the income year in which the application was made or in the previous income year (a determination of entitlement or no entitlement is made under section 53D or 53E).
S 109D(3) amended by No 65 of 2010, s 3 and Sch 2 item 29, by substituting
"
section 109A
"
for
"
subsection 109A(1)
"
, effective 1 July 2010.
S 109D(3) amended by No 132 of 2004, s 3 and Sch 4 item 29, by inserting para (ea), applicable to sessions of care provided in a week that commences after 1 January 2005.
109D(4)
An application under section
109A
for review of a decision (other than an excepted decision or a decision to which subsection
(5A)
relates) relating to the payment to a person of family assistance, or of one-off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021, may also be made after the period specified for the decision in subsection
(1)
, if:
(a)
the application for review is made because of an assessment, by the Commissioner of Taxation, of taxable income for a particular income year of any relevant person made on the basis of an income tax return for that person and that particular income year lodged in accordance with subsection
(4A)
; or
(b)
the application for review is made:
(i)
because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income for a particular income year of any relevant person made on the basis of an income tax return for that person and that particular income year lodged in accordance with subsection
(4A)
; and
(ii)
within 90 days after the relevant person was notified by the Commissioner of the outcome of the review; or
(c)
the family assistance is family tax benefit and the application for review is made:
(i)
because of a review, by the Child Support Registrar, of a previous decision by the Registrar about the child support entitlement of any relevant person; and
(ii)
within 90 days after the relevant person was notified by the Registrar of the outcome of the review.
(d)
-
(g)
(Repealed by No 36 of 2018)
History
S 109D(4) amended by No 38 of 2024, s 3 and Sch 3 item 10, by substituting
"
90 days
"
for
"
13 weeks
"
in para (b)(ii) and (c)(ii), effective 14 October 2024.
S 109D(4) amended by No 97 of 2020, s 3 and Sch 1 item 9, by substituting
"
, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021
"
for
"
or 2020 economic support payment
"
, effective 14 November 2020.
S 109D(4) amended by No 22 of 2020, s 3 and Sch 4 item 9, by substituting
"
, ETR payment or 2020 economic support payment
"
for
"
or ETR payment
"
, effective 25 March 2020.
S 109D(4) amended by No 22 of 2017, s 3 and Sch 1 items 145 and 146, by inserting
"
or a decision to which subsection (5A) relates
"
after
"
excepted decision
"
and substituting
"
period specified for the decision
"
for
"
52 weeks mentioned
"
, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading.
S 109D(4) amended by No 36 of 2018, s 3 and Sch 2 items 18 and 19, by substituting
"
review.
"
for
"
review; or
"
in para (c)(ii) and repealing para (d) to (g), effective 1 July 2018. For application provision, see note under s
107(3A)
. Para (d) to (g) formerly read:
(d)
the family assistance is family tax benefit and the following apply:
(i)
under section 61A of the Family Assistance Act, the Secretary disregarded clause 38A of Schedule 1 to that Act in relation to the person, an FTB child of the person and a day;
(ii)
the Secretary is satisfied the application for review is made because the person considers that section 61A of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day;
(iii)
the application for review is made before the end of the first income year after the income year in which that FTB child turned 4 or of the further period (if any) allowed by the Secretary under paragraph 61A(2A)(a) of that Act; or
(e)
the family assistance is family tax benefit and the application for review is made because of subsections 61A(1), (2) and (2A) of the Family Assistance Act not applying in relation to the person because of the operation of subsection 61A(3) of that Act; or
(f)
the family assistance is family tax benefit and the following apply:
(i)
under section 61B of the Family Assistance Act, the Secretary disregarded clause 38A of Schedule 1 to that Act in relation to the person, an FTB child of the person and a day;
(ii)
the Secretary is satisfied the application for review is made because the person considers that section 61B of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day;
(iii)
the application for review is made before the end of the first income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires) or of the further period (if any) allowed by the Secretary under paragraph 61B(3)(a) of that Act; or
(g)
the family assistance is family tax benefit and the application for review is made because of subsections 61B(1), (2) and (3) of the Family Assistance Act not applying in relation to the person because of the operation of subsection 61B(4) of that Act.
S 109D(4) amended by No 14 of 2014, s 3 and Sch 12 items 20 and 21, by substituting
"
in accordance with subsection (4A)
"
for
"
before the end of the next income year
"
in para (a) and (b)(i), applicable in relation to an income year referred to in paragraph
107(3)(d)
,
109D(4)(a)
or
109E(3)(a)
or subparagraph
109D(4)(b)(i)
or
109E(3)(b)(i)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2013-14 income year or a later income year.
S 109D(4) amended by No 70 of 2013, s 3 and Sch 2B items 50 and 51, by substituting
"
first income year after the income year in which that FTB child turned 4 or of the further period (if any) allowed by the Secretary under paragraph 61A(2A)(a) of that Act
"
for
"
second income year after the income year in which that FTB child turned 4
"
in para (d)(iii) and
"
first income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires) or of the further period (if any) allowed by the Secretary under paragraph 61B(3)(a) of that Act
"
for
"
second income year after the income year in which that FTB child turned 1, 2 or 5 (as the case requires)
"
in para (f)(iii), applicable in relation to an income year referred to in subsection
61A(1)
or
(2)
or
61B(1)
or
(2)
of the
A New Tax System (Family Assistance) Act 1999
that is the 2012-13 income year or a later income year.
S 109D(4) amended by No 49 of 2012, s 3 and Sch 6 item 31, by substituting
"
subsections 61A(1), (2) and (2A)
"
for
"
subsection 61A(1) or (2)
"
in para (e), effective 1 July 2012.
S 109D(4) amended by No 49 of 2012, s 3 and Sch 1 item 5, by inserting para (f) and (g), effective 1 July 2012. For transitional and application provisions see note under s
107(3C)
.
S 109D(4) amended by No 50 of 2012, s 3 and Sch 1 item 11, by substituting
"
, clean energy advance or ETR payment
"
for
"
or clean energy advance
"
, effective 27 May 2012.
S 109D(4) amended by No 141 of 2011, s 3 and Sch 2 item 12, by substituting
"
, single income family bonus or clean energy advance
"
for
"
or single income family bonus
"
, effective 14 May 2012.
S 109D(4) amended by No 53 of 2011, s 3 and Sch 2 item 7, by inserting paras (d) and (e) at the end, effective 1 July 2011.
S 109D(4) amended by No 65 of 2010, s 3 and Sch 2 item 29, by substituting
"
section 109A
"
for
"
subsection 109A(1)
"
, effective 1 July 2010.
S 109D(4) amended by No 4 of 2009, s 3 and Sch 3 item 12, by substituting
"
, economic security strategy payment to families, back to school bonus or single income family bonus
"
for
"
or economic security strategy payment to families
"
, effective 18 February 2009.
S 109D(4) amended by No 131 of 2008, s 3 and Sch 3 item 13, by inserting
"
or economic security strategy payment to families
"
after
"
one-off payment to families
"
, effective 1 December 2008.
S 109D(4) amended by No 60 of 2004, s 3 and Sch 1 item 11, by inserting
"
, or of one-off payment to families,
"
after
"
family assistance
"
(first occurring), effective 26 May 2004.
109D(4A)
For the purposes of paragraph
(4)(a)
or subparagraph
(4)(b)(i)
, the income tax return of a person in respect of a particular income year (the
base year
) must be lodged before the end of:
(a)
the first income year after the base year; or
(b)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.
History
S 109D(4A) inserted by No 14 of 2014, s 3 and Sch 12 item 22, applicable in relation to an income year referred to in paragraph
107(3)(d)
,
109D(4)(a)
or
109E(3)(a)
or subparagraph
109D(4)(b)(i)
or
109E(3)(b)(i)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2013-14 income year or a later income year.
109D(4B)
The further period under paragraph
(4A)(b)
must end no later than the end of the second income year after the base year.
History
S 109D(4B) inserted by No 14 of 2014, s 3 and Sch 12 item 22, applicable in relation to an income year referred to in paragraph
107(3)(d)
,
109D(4)(a)
or
109E(3)(a)
or subparagraph
109D(4)(b)(i)
or
109E(3)(b)(i)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2013-14 income year or a later income year.
109D(5)
In subsection
(4)
, a reference to a relevant person, in relation to the person first-mentioned in that subsection, is a reference:
(a)
so far as paragraph
(4)(a)
or
(b)
is concerned
-
to any person (including the first-mentioned person) whose taxable income is relevant in determining the first-mentioned person
'
s eligibility for, or rate of, family assistance, one-off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021; and
(b)
so far as paragraph
(4)(c)
is concerned
-
to any person (including the first-mentioned person) whose entitlement to child support is relevant in determining the first-mentioned person
'
s rate of family tax benefit.
History
S 109D(5) amended by No 97 of 2020, s 3 and Sch 1 item 10, by substituting
"
, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021
"
for
"
or 2020 economic support payment
"
in para (a), effective 14 November 2020.
S 109D(5) amended by No 22 of 2020, s 3 and Sch 4 item 10, by substituting
"
, ETR payment or 2020 economic support payment
"
for
"
or ETR payment
"
in para (a), effective 25 March 2020.
S 109D(5) amended by No 22 of 2017, s 3 and Sch 1 item 147, by omitting
"
, or CCB %
"
after
"
ETR payment
"
from para (a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading.
S 109D(5) amended by No 50 of 2012, s 3 and Sch 1 item 12, by substituting
"
, clean energy advance or ETR payment
"
for
"
or clean energy advance
"
in para (a), effective 27 May 2012.
S 109D(5) amended by No 141 of 2011, s 3 and Sch 2 item 13, by substituting
"
, single income family bonus or clean energy advance
"
for
"
or single income family bonus
"
in para (a), effective 14 May 2012.
S 109D(5) amended by No 4 of 2009, s 3 and Sch 3 item 13, by substituting
"
, economic security strategy payment to families, back to school bonus or single income family bonus
"
for
"
or economic security strategy payment to families
"
in para (a), effective 18 February 2009.
S 109D(5) amended by No 131 of 2008, s 3 and Sch 3 item 14, by substituting
"
, one-off payment to families or economic security strategy payment to families
"
for
"
or one-off payment to families
"
in para (a), effective 1 December 2008.
S 109D(5) amended by No 60 of 2004, s 3 and Sch 1 item 12, by inserting
"
or one-off payment to families
"
after
"
family assistance
"
in para (a), effective 26 May 2004.
109D(5A)
An application under section
109A
for review of a decision (other than an excepted decision) relating to the payment to an individual of CCS for a week may also be made after the 90 days mentioned in paragraph
(1)(a)
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 90 days after the individual or other person was notified by the Commissioner of the outcome of the review.
History
S 109D(5A) amended by No 38 of 2024, s 3 and Sch 3 item 11, by substituting
"
90 days
"
for
"
13 weeks
"
(wherever occurring), effective 14 October 2024.
S 109D(5A) inserted by No 22 of 2017, s 3 and Sch 1 item 148, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading.
109D(6)
In this section:
determination decision
(Repealed by No 22 of 2017)
History
Definition of
"
determination decision
"
repealed by No 22 of 2017, s 3 and Sch 1 item 149, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. The definition formerly read:
determination decision
means a decision that is a determination as originally made or, if varied, the variation of the determination.
excepted decision
means a decision:
(a)
relating to the payment to a person of family tax benefit by instalment; or
(b)
relating to the raising of a debt under Division
2
of Part
4
; or
(c)
made under Part
8
(approval of providers of child care services).
History
Definition of
"
excepted decision
"
amended by No 22 of 2017, s 3 and Sch 1 item 150, by substituting para (c), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. Para (c) formerly read:
(c)
of a kind mentioned in subsection 138(4) (decisions in relation to child care services and registered carers).
Note:
Applications by providers for review of decisions made under Division
2
of Part
4
relating to CCS or ACCS or decisions made under Part
8
are subject to the time limits set out in section
109DA
.
History
S 109D(6) amended by No 125 of 2019, s 3 and Sch 2 item 4, by inserting the note, effective 13 December 2019.
S 109D(6) amended by No 60 of 2015, s 3 and Sch 5 item 9, by substituting
"
of a kind mentioned in subsection 138(4)
"
for
"
a decision of a kind mentioned in subsection 144(1)
"
in para (c) of the definition of
"
excepted decision
"
, effective 1 July 2015. No 60 of 2015, s 3 and Sch 9 item 15BS contains the following transitional and saving provision:
15BS Subsection 109D(6) of the
A New Tax System (Family Assistance) (Administration) Act 1999
A decision that, immediately before the commencement day, was an excepted decision within the meaning of subsection
109D(6)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
continues to be an excepted decision on and after the commencement day, despite the amendments made by this Act.
S 109D(6) amended by No 118 of 2007, s 3 and Sch 3 item 6, by inserting para (c) at the end of the definition of
"
excepted decision
"
, applicable in relation to decisions made after 29 June 2007.
History
S 109D inserted by No 45 of 2000. For transitional provisions see note under s 69.
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