A New Tax System (Family Assistance) (Administration) Act 1999
[ CCH Note: S 73 heading will be amended by No 38 of 2024, s 3 and Sch 3 item 209, by substituting " ART " for " AAT " , effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence.]
If: (a) a person applies to the AAT for AAT second review or AAT single review of a decision; and (b) the AAT makes an order under subsection 41(2) of the Administrative Appeals Tribunal Act 1975 (the AAT Act ); and (c) as a result of the order or the operation of subsection 43(5C) of the AAT Act, the amount that has in fact been paid to the person under the family assistance law is greater than the amount that should have been paid to the person under the family assistance law;
the difference between the amount that was in fact paid to the person and the amount that should have been paid is a debt due to the Commonwealth.
[ CCH Note: S 73 will be amended by No 38 of 2024, s 3 and Sch 3 item 7, by substituting para (a) to (c), effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence. Para (a) to (c) will read:
]
(a) a person applies to the ART for ART review or ART child care provider review of a decision; and
(b) the ART makes an order under subsection 32(2) (ART may stay operation or implementation) of the ART Act; and
(c) as a result of the order or the operation of subsection 107(3) (when ART ' s decision on review comes into operation) of the ART Act, the amount that has in fact been paid to the person under the family assistance law is greater than the amount that should have been paid to the person under the family assistance law;
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