Social Services Legislation Amendment (Miscellaneous Measures) Act 2016 (46 of 2016)

Schedule 2   Family tax benefit

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

16   Subsection 107(3)

Repeal the subsection, substitute:

(3) Subsection (2) does not limit the date of effect of a review decision, in respect of an original decision that relates to the payment to a person of child care benefit by fee reduction, if the review was undertaken because the Commissioner of Taxation had made an assessment of the taxable income for a particular income year of each person:

(a) whose taxable income is relevant in determining the first-mentioned person's CCB %; and

(b) who was required to lodge an income tax return in respect of that year;

on the basis of the return lodged by each such person in accordance with subsection (3AA).