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 6 - Date of effect of reviews under the child support law  

SECTION 152D   Date of effect of certain ART reviews under the child support law that apply for family assistance purposes  

152D(1)    
This section applies if:

(a)    

a person applies to the ART, under section 89 of the Child Support (Registration and Collection) Act 1988 , for review of a decision (the original decision ); and

(aa)    

the application for review of the original decision is not a guidance and appeals panel application; and

(b)    the review of the original decision involves (wholly or partly) a review of a determination that:


(i) was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989 ; or

(ii) has effect, under section 54K of the Child Support (Assessment) Act 1989 , as if it were a determination made under such a provision; and

(c)    

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

(d)    the decision (the review decision ) on the review has the effect of varying the determination or substituting a new determination; and

(e)    the determination as varied or substituted has effect, under sections 35T and 35U of the Family Assistance Act, as if it were a determination made under Subdivision D of Division 1 of Part 3 of that Act.


152D(2)    
The date of effect of the review decision, to the extent that it has the effect referred to in paragraph (1)(d) , is:

(a)    unless paragraph (b) of this subsection applies - the date that would give full effect to the review decision; or

(b)    if the date referred to in paragraph (a) of this subsection is earlier than the first day of the income year before the income year in which the application for review was made - that first day.

152D(3)    


If the Secretary is satisfied that there are special circumstances that prevented the application for review from being made within the period referred to in paragraph (1)(c) , the Secretary may determine that subsection (1) applies as if the reference to 90 days in that paragraph were a reference to such longer period as the Secretary determines to be appropriate.



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