Family Assistance Legislation Amendment (More Help for Families - Increased Payments) Act 2004 (59 of 2004)

Schedule 1   Amendments relating to FTB Part A supplement

Part 1   Amendments

A New Tax System (Family Assistance) (Administration) Act 1999

10   After section 105

Insert:

105A Review of determination or variation - taking account of FTB Part A supplement

(1) This section applies to a decision of the Secretary to make or vary a section 16 or 17 determination if, as a result of the decision, an individual (the first individual ) is entitled to be paid family tax benefit at a particular rate in respect of a period (the same-rate benefit period ) that consists of, or is included in, a particular income year (the relevant income year ).

(2) If:

(a) in making or varying the determination, the Secretary disregarded one or more of the following provisions:

(i) paragraph (ca) of step 1 of the method statement in clause 3 of Schedule 1 to the Family Assistance Act;

(ii) paragraph (d) of step 1 of the method statement in clause 25 of Schedule 1 to the Family Assistance Act;

(iii) subclause 38A(1) of Schedule 1 to the Family Assistance Act; and

(b) if section 32A had not been enacted, the Secretary would have been required to take account of one or more of the provisions mentioned in paragraph (a); and

(c) either:

(i) if the same-rate benefit period to which the decision relates is the only same-rate benefit period for the first individual for the relevant income year - the first individual satisfies the FTB reconciliation conditions for the same-rate benefit period; or

(ii) if the same-rate benefit period to which the decision relates is one of 2 or more same-rate benefit periods for the first individual for the relevant income year - the first individual satisfies the FTB reconciliation conditions for each of those same-rate benefit periods;

then:

(d) for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the determination or variation; and

(e) the Secretary must exercise the power conferred by subsection 105(1) to review the determination or variation; and

(f) the review must take account of whichever of the provisions mentioned in paragraph (a) are relevant.

Note: To work out when the first individual has satisfied the FTB reconciliation conditions, see section 32B.

(3) Paragraph (2)(f) does not limit the scope of the review.