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 2 - Review by ART  

Subdivision C - Other matters relating to ART review  

SECTION 125   Date of effect of certain ART review decisions relating to payment of family tax benefit  

125(1)    


If:

(a)    

a person makes an application for ART review of a decision (the original decision ) relating to the payment to a person of family tax benefit by instalment; and

(b)    

the application is made more than 90 days after the person was given notice of the original decision; and

(c)    

the ART makes a decision under section 105 of the ART Act to vary or substitute the original decision; and

(d)    

the decision of the ART will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment;

then, despite subsections 108(4) and (5) of the ART Act, the date of effect of the decision of the ART is the first day of the period to which the original decision relates.


(e) (Repealed by No 85 of 2016)


(f) (Repealed by No 85 of 2016)


125(2)    


The ART may, if satisfied that there are special circumstances that prevented the applicant from making an application within 90 days, determine that subsection (1) applies as if the reference to 90 days were a reference to such longer period as the ART determines to be appropriate.

125(3)    


If:

(a)    paragraphs (1)(a) , (b) , (c) and (d) apply; and

(b)    the first day of the period to which the original decision relates is earlier than the first day (the cut-off day ) of the income year before the income year in which the application referred to in paragraph (1)(b) was made;

then, despite subsection (1) , the person cannot be paid any entitlement created or increased as mentioned in paragraph (1)(d) (including as a result of taking into account the FTB Part A supplement or the FTB Part B supplement) in relation to any day earlier than the cut-off day.





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