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 105D   Review of entitlement to be paid CCS or ACCS - time limit on increase  

105D(1)    
A decision on review under section 105 of a child care decision in relation to section 67CD as to an individual ' s entitlement to be paid CCS or ACCS must not have the effect that the amount of CCS or ACCS the individual is entitled to be paid for a week is increased (including from nil), if the CCS fortnight that includes the week started before the income year immediately before the income year in which the decision on review is made.

105D(2)    
Subsection (1) does not apply if:

(a)    the decision on review is a child care decision made because of or in relation to section 105E , to the extent that the review relates to:


(i) the individual ' s adjusted taxable income for the income year in which the CCS fortnight starts; or

(ii) the individual ' s activity test result for the CCS fortnight; or

(b)    

the review is conducted:

(i) because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight starts; and

(ii) within 90 days after the individual or other person was notified by the Commissioner of the outcome of the review.

105D(2A)    


However, if:

(a)    the decision on review is a child care decision made under subsection 105E(3) ; and

(b)    the individual did not meet the CCS reconciliation conditions for the income year by the second deadline for the income year;

the decision must not have the effect that the amount of CCS the individual is entitled to be paid for the income year is more than the amount (less any withholding amounts) the individual was entitled to be paid for the income year before the child care decisions for the individual for the income year were set aside under paragraph 105E(2)(c) .


105D(3)    
A decision on review under section 105 of a child care decision in relation to section 67CH as to a provider ' s entitlement to be paid ACCS (child wellbeing) must not have the effect that the amount of ACCS (child wellbeing) the provider is entitled to be paid for a week is increased (including from nil), if the CCS fortnight that includes the week started before the income year immediately before the income year in which the decision on review is made.


 

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