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 1A - Preliminary matters in relation to child care decisions  

SECTION 103B   First deadline  

103B(1)    
The first deadline for an income year (the relevant income year ) is:


(a) the end of the first income year after the relevant income year; or


(b) if the Secretary allows the individual a longer period under subsection (2) - the end of the longer period.

103B(2)    
The Secretary may allow an individual a longer period if the Secretary is satisfied that special circumstances prevented the individual meeting the CCS reconciliation conditions for the relevant income year before the end of the first income year after the relevant income year.

103B(3)    
The end of the longer period must not be later than the end of the second income year after the relevant income year.

First deadline for 2018-19 income year

103B(4)    


Despite paragraph (1)(a), the first deadline for the 2018-19 income year is 31 March 2021.

103B(5)    


Subsection (4) does not prevent the Secretary from allowing an individual a longer period in accordance with this section.

 

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