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 1 - Internal review  

Subdivision A - Review initiated by the Secretary  

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

105A(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 ).

105A(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;

(iia) paragraph 29(1)(b) of Schedule 1 to the Family Assistance Act;

(iib) paragraph (b) of step 1 of the method statement in subclause 29A(2)(b) of Schedule 1 to the Family Assistance Act;

(iiba) paragraph 29A(2)(b) of Schedule 1 to the Family Assistance Act;

(iic) subclause 31A(1) 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 .


105A(3)    
Paragraph (2)(f) does not limit the scope of the review.



 

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