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).
History
Pt 5 amended by No 55 of 2016, s 3 and Sch 13 item 4, by inserting the note, applicable in relation to:
(a) a debt that arises on or after 1 January 2017; and
(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.
CCH Note:
No 53 of 2008, s 3 and Sch 1 item 64 contains the following transitional provision:
Transitional
-
varying CCB % determinations
Secretary may vary CCB % determinations between commencement and 6 July 2008
(1)
If:
(a)
at the commencement of this item, a determination of CCB % under section
50J
of the Family Assistance Administration Act is in force in respect of a claimant who is an individual; and
(b)
the Secretary considers that, if the Secretary were making the determination of CCB % on 7 July 2008, the CCB % determined on 7 July (the
new CCB %
) would be different from the CCB % at commencement (the
current CCB %
);
the Secretary may, in writing, vary the determination of CCB % so that the claimant
'
s CCB % is the new CCB %.
(2)
A variation under subitem (1) has effect for the purposes of the Family Assistance Administration Act from 7 July 2008.
(3)
A variation under subitem (1) cannot be made after 6 July 2008.
Decisions to vary are reviewable
(4)
For the purposes of Part
5
of the Family Assistance Administration Act, a decision of the Secretary to vary a determination under subitem (1) is taken to be a decision of an officer under the family assistance law.
Division 1
-
Internal review
History
Div 1 substituted by No 45 of 2000, s 3 Sch 2 item 103(2), effective 1 July 2000. For transitional provisions see note under s 69. Div 1 formerly read:
104 Review initiated by Secretary
(1)
The Secretary may, if satisfied that there is sufficient reason to do so, review a decision of any officer under the family assistance law.
(2)
The Secretary may review the decision even if an application has been made to the Social Security Appeals Tribunal or the Administrative Appeals Tribunal for review of the decision.
(3)
The Secretary must not review the decision under this section while any review of the decision is taking place under section
105
.
(4)
The Secretary may:
(a)
affirm the decision; or
(b)
vary the decision; or
(c)
set the decision aside and substitute a new decision.
(5)
If the Secretary makes a decision to do one of the things in paragraph (4)(b) or (c), the Secretary must give notice of the decision to the person whose entitlement, or possible entitlement, to family assistance is affected by the decision. The notice must state the effect of the decision and that the person may apply for review of the decision involved in the manner set out in this Part.
(6)
A contravention of subsection (5) in relation to a decision does not affect the validity of the decision.
(7)
If:
(a)
the Secretary makes a decision to do one of the things in paragraph (4)(b) or (c); and
(b)
by the time the Secretary makes that decision, a person has applied to the Social Security Appeals Tribunal or the Administrative Appeals Tribunal for review of the decision that was reviewed by the Secretary;
the Secretary must give written notice of the Secretary's decision under that paragraph to the Executive Director or the Registrar of the Administrative Appeals Tribunal, as the case requires.
(8)
If:
(a)
the Secretary sets a decision aside under subsection (4); and
(b)
the Secretary is satisfied that an event that did not occur would have occurred if the decision had not been made;
the Secretary may, if satisfied that it is reasonable to do so, deem the event to have occurred for the purposes of the family assistance law.
105 Review initiated by applicant
(1)
A person affected by a decision of an officer under the family assistance law (other than a decision made by the Secretary personally) may apply to the Secretary for review of the decision.
(2)
If the person does so, the Secretary must either:
(a)
review the decision and:
(i)
affirm the decision; or
(ii)
vary the decision; or
(iii)
set the decision aside and substitute a new decision; or
(b)
arrange for an authorised review officer (see section
106
) to do so.
(3)
Whoever reviews the decision in accordance with subsection (2) (the
decision reviewer
) must, after conducting the review, give the applicant written notice of his or her decision to affirm or vary the decision reviewed, or to set it aside and substitute a new decision.
(4)
If:
(a)
the decision reviewer sets the decision aside after reviewing the decision under subsection (2); and
(b)
the decision reviewer is satisfied that an event that did not occur would have occurred if the decision had not been made;
the decision reviewer may, if satisfied that it is reasonable to do so, deem the event to have occurred for the purposes of the family assistance law.
(5)
If:
(a)
a person who may apply to the Secretary for a review of a decision under subsection (1) has not done so; and
(b)
the person applies to the Social Security Appeals Tribunal for review of the decision (despite not being entitled to do so);
the person is taken to have applied to the Secretary for review of the decision under subsection (1) on the day on which the person applied to the Social Security Appeals Tribunal.
106 Authorised review officers
(1)
The Secretary must authorise officers to be authorised review officers for the purposes of this Division.
(2)
The Secretary must not authorise an officer of an agency other than the Department unless the head of the agency has agreed to the authorisation.
107 Review applications
-
withdrawal
(1)
(Repealed by No 192 of 1999.)
History
S 107(1) repealed by No 192 of 1999, s 3 and Sch 4 item 1, effective 1 July 2000. S 107(1) formerly read:
(1)
Application to be made within 52 weeks of notification of decision
Subject to subsections (2) and (3), an application for review under section 105 must be made no later than 52 weeks after the applicant is notified of the decision concerned.
(2)
(Repealed by No 192 of 1999.)
History
S 107(2) repealed by No 192 of 1999, s 3 and Sch 4 item 1, effective 1 July 2000. S 107(2) formerly read:
(2)
Exception
-
Secretary determines special circumstances exist
The Secretary may determine special circumstances in which an application may be made after the 52 weeks mentioned in subsection (1). The determination is a disallowable instrument for the purposes of section 46A of the
Acts Interpretation Act 1901
.
(3)
(Repealed by No 192 of 1999.)
History
S 107(3) repealed by No 192 of 1999, s 3 and Sch 4 item 1, effective 1 July 2000. S 107(3) formerly read:
(3)
Exception
-
making of regulations
The regulations may prescribe circumstances in which an application may be made after the 52 weeks mentioned in subsection (1).
Withdrawal of application
(4)
An applicant for review under section
105
may, in writing or in any other manner approved by the Secretary, withdraw the application at any time before the decision reviewer does any of the things in subsection
105(2)
.
(5)
If an application is so withdrawn, it is taken never to have been made.
108 Secretary may continue payment pending outcome of application for review
(1)
If:
(a)
an adverse family assistance decision (see subsection (4)) is made; and
(b)
the adverse decision depends on the exercise of a discretion, or the holding of an opinion, by a person; and
(c)
a person applies to the Secretary under section
105
for review of the adverse decision;
the Secretary may declare that entitlement to the family assistance is to continue, pending the determination of the review, as if the adverse decision had not been made.
(2)
While the declaration is in force in relation to the adverse decision, this Act (other than this Part) applies as if the adverse decision had not been made.
(3)
The declaration:
(a)
starts to have effect on the day on which it is made or on the earlier day (if any) specified in the declaration; and
(b)
stops having effect if:
(i)
the application for review of the adverse decision is withdrawn; or
(ii)
the review of the adverse decision is determined by the Secretary or an authorised review officer; or
(iii)
the declaration is revoked by the Secretary.
(4)
In this section:
adverse family assistance decision
means any decision having the effect that an entitlement to family assistance under a determination is reduced or ceases.
109 Notification of further rights of review
(1)
If the decision reviewer gives an applicant a notice under subsection
105(3)
, the notice must include:
(a)
a statement to the effect that the applicant may, subject to this Part, apply to the Social Security Appeals Tribunal for review of the decision reviewer's decision mentioned in the notice; and
(b)
a statement about the decision reviewer's decision that:
(i)
sets out the reasons for the decision; and
(ii)
sets out the findings by the decision reviewer on material questions of fact; and
(iii)
refers to the evidence or other material on which those findings were based; and
(c)
a statement to the effect that, if the applicant is dissatisfied with the Social Security Appeals Tribunal's decision on any application for review as mentioned in paragraph (a), the applicant may, subject to the
Administrative Appeals Tribunal Act 1975
, apply to the Administrative Appeals Tribunal for review of the Social Security Appeals Tribunal's decision.
(2)
A contravention of subsection (1) in relation to a decision does not affect the validity of the decision.
Subdivision A
-
Review initiated by the Secretary
History
Subdiv A inserted by No 45 of 2000, s 3 Sch 2 item 103, effective 1 July 2000. For transitional provisions see note under s 69.
SECTION 107
Date of effect of certain decisions made under section 105 in relation to family tax benefit by instalment
107(1)
Subject to subsection (1AA), if:
(a)
the Secretary reviews, under section
105
(including because of the operation of section
105A
), a decision (the
original decision
) relating to the payment to a person of family tax benefit by instalment; and
(b)
the Secretary decides (the
review decision
) to vary the original decision or set aside the original decision and substitute a new decision; and
(c)
the review decision will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment; and
(d)
the review decision is made more than 52 weeks after the person concerned was given notice of the original decision;
the date of effect of the review decision is the first day of the period to which the original decision relates.
(e)
(Repealed by No 85 of 2016)
(f)
(Repealed by No 85 of 2016)
History
S 107(1) amended by No 85 of 2016, s 3 and Sch 1 items 1 and 2, by substituting
"
subsection (1AA)
"
for
"
subsections (1A), (3A), (3B), (3C) and (3D)
"
and
"
is the first day of the period to which the original decision relates
"
for all the words after
"
date of effect of the review decision
"
, applicable in relation to a review decision made on or after 1 December 2016, where the original decision (referred to in paragraph
107(1)(a)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
) related to the payment of family tax benefit by instalment for a period that consists of, or is included in, the 2012-13 income year or a later income year. All the words after
"
date of effect of the review decision
"
formerly read:
is:
(e)
unless paragraph (f) applies
-
the date that would give full effect to the review decision; or
(f)
if the date referred to in paragraph (e) is earlier than the first day of the income year before the income year in which the review decision was made
-
that first day.
S 107(1) amended by No 46 of 2016, s 3 and Sch 2 items 13 and 14, by substituting
"
subsections (1A)
"
for
"
subsections (3)
"
and inserting
"
(including because of the operation of section 105A)
"
in para (a), applicable in relation to a review decision made on or after 6 May 2016, where the original decision related to the payment of family tax benefit by instalment for a same-rate benefit period that consists of, or is included in, the income year in which this Schedule commences or in a later income year.
S 107(1) amended by No 49 of 2012, s 3 and Sch 1 item 3, by substituting
"
, (3B), (3C) and (3D)
"
for
"
and (3B)
"
, effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 107(1) amended by No 53 of 2011, s 3 and Sch 2 item 5, by substituting
"
subsections (3), (3A) and (3B)
"
for
"
subsection (3)
"
, effective 1 July 2011.
107(1AA)
If:
(a)
paragraphs (1)(a), (b), (c) and (d) apply; and
(b)
the first day of the period to which the original decision relates is earlier than the first day (the
cut-off day
) of the income year before the income year in which the review decision was made;
then, despite subsection (1), the person cannot be paid any entitlement created or increased as mentioned in paragraph (1)(c) (including as a result of taking into account the FTB Part A supplement or the FTB Part B supplement) in relation to any day earlier than the cut-off day.
[
CCH Note:
S 107(1AA) will be amended by No 85 of 2016, s 3 and Sch 2 item 1, by omitting
"
(including as a result of taking into account the FTB Part A supplement or the FTB Part B supplement)
"
, effective at the same time as Part 3 of Schedule 3 to the
Social Services Legislation Amendment (Family Payments Structural Reform and Participation Measures) Act 2016
commences. No 85 of 2016, s 3 and Sch 2 item 5(1) contains the following saving provision:
5 Saving provisions
(1)
Despite the amendments of sections
107
and
109E
of the
A New Tax System (Family Assistance) (Administration) Act 1999
made, those sections, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to review decisions made before, on or after that commencement.
…
]
History
S 107(1AA) inserted by No 85 of 2016, s 3 and Sch 1 item 3, applicable in relation to a review decision made on or after 1 December 2016, where the original decision (referred to in paragraph
107(1)(a)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
) related to the payment of family tax benefit by instalment for a period that consists of, or is included in, the 2012-13 income year or a later income year.
107(1A)
Subsection (1AA) does not apply if the review was undertaken under section
105
because of the operation of section
105A
.
History
S 107(1A) amended by No 85 of 2016, s 3 and Sch 1 item 4, by substituting
"
Subsection (1AA) does not apply
"
for
"
Subsection (1) 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 family tax benefit by instalment,
"
, applicable in relation to a review decision made on or after 1 December 2016, where the original decision (referred to in paragraph
107(1)(a)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
) related to the payment of family tax benefit by instalment for a same-rate benefit period that consists of, or is included in, the 2015-16 income year or a later income year.
S 107(1A) inserted by No 46 of 2016, s 3 and Sch 2 item 15, applicable in relation to a review decision made on or after 6 May 2016, where the original decision related to the payment of family tax benefit by instalment for a same-rate benefit period that consists of, or is included in, the income year in which this Schedule commences or in a later income year.
107(2)
(Repealed by No 22 of 2017)
History
S 107(2) repealed by No 22 of 2017, s 3 and Sch 1 item 125, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. S 107(2) formerly read:
107(2)
Subject to subsection (3), if:
(a)
under section 105, the Secretary reviews any of the following decisions (the
original decision
):
(i)
a determination decision in respect of a weekly limit of hours (a determination of a weekly limit of hours is made under section 50H);
(ii)
a determination decision in respect of CCB % (a determination of CCB % is made under section 50J);
(iii)
a determination decision in respect of schooling % (a determination of schooling % is made under section 50K);
(iv)
a determination decision in respect of no entitlement (a determination of no entitlement is made under section 50G);
(v)
a determination decision in respect of eligibility for the special grandparent rate (a determination of this eligibility is made under subsection 50T(1)); and
(b)
the Secretary decides (the
review decision
) to vary the original decision or set aside the original decision and substitute a new decision; and
(c)
the review decision would have the effect of creating or increasing an entitlement to be paid child care benefit by fee reduction; and
(d)
the review decision is made more than 52 weeks after the person concerned was given notice of the original decision;
the date of effect of the review decision is:
(e)
unless paragraph (f) applies
-
the date that would give full effect to the review decision; or
(f)
if the date referred to in paragraph (e) is earlier than the first day of the income year before the income year in which the review decision was made
-
that first day.
S 107(2) amended by No 132 of 2004, s 3 and Sch 4 items 26 and 27, by omitting
"
and
"
from the end of para (a)(iv) and inserting para (a)(v), applicable to sessions of care provided in a week that commences after 1 January 2005.
S 107(2) amended by No 30 of 2003, s 3 and Sch 2 item 84, by substituting
"
date of effect of
"
for
"
date of
"
, effective 1 July 2000.
107(3)
(Repealed by No 22 of 2017)
History
S 107(3) repealed by No 22 of 2017, s 3 and Sch 1 item 125, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. S 107(3) formerly read:
107(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).
S 107(3) substituted by No 46 of 2016, s 3 and Sch 2 item 16, applicable in relation to a review decision made on or after 6 May 2016, where the original decision related to the payment of family tax benefit by instalment for a same-rate benefit period that consists of, or is included in, the income year in which this Schedule commences or in a later income year. S 107(3) formerly read:
107(3)
Subsection (1) or (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:
(a)
family tax benefit by instalment; or
(b)
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:
(c)
whose taxable income is relevant in determining the first-mentioned person
'
s eligibility for, or rate of, family tax benefit, or CCB %; and
(d)
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).
S 107(3) amended by No 14 of 2014, s 3 and Sch 12 item 18, by substituting
"
in accordance with subsection (3AA)
"
for
"
before the end of the income year next following that year
"
, applicable in relation to an income year referred to in paragraph
107(3)(d)
,
109D(4)(a)
or
109E(3)(a)
or subparagraph
109D(4)(b)(i)
or
109E(3)(b)(i)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2013-14 income year or a later income year.
107(3AA)
(Repealed by No 22 of 2017)
History
S 107(3AA) repealed by No 22 of 2017, s 3 and Sch 1 item 125, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. S 107(3AA) formerly read:
107(3AA)
For the purposes of subsection (3), the income tax return of a person in respect of a particular income year (the
base year
) must be lodged before the end of:
(a)
the first income year after the base year; or
(b)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.
S 107(3AA) inserted by No 14 of 2014, s 3 and Sch 12 item 19, applicable in relation to an income year referred to in paragraph
107(3)(d)
,
109D(4)(a)
or
109E(3)(a)
or subparagraph
109D(4)(b)(i)
or
109E(3)(b)(i)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2013-14 income year or a later income year.
107(3AB)
(Repealed by No 22 of 2017)
History
S 107(3AB) repealed by No 22 of 2017, s 3 and Sch 1 item 125, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. S 107(3AB) formerly read:
107(3AB)
The further period under paragraph (3AA)(b) must end no later than the end of the second income year after the base year.
S 107(3AB) inserted by No 14 of 2014, s 3 and Sch 12 item 19, applicable in relation to an income year referred to in paragraph
107(3)(d)
,
109D(4)(a)
or
109E(3)(a)
or subparagraph
109D(4)(b)(i)
or
109E(3)(b)(i)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
that is the 2013-14 income year or a later income year.
107(3A)
(Repealed by No 36 of 2018)
History
S 107(3A) repealed by No 36 of 2018, s 3 and Sch 2 item 17, effective 1 July 2018. No 36 of 2018, s 3 and Sch 2 item 22 contains the following application provision:
22 Application of amendments
(1)
The amendments made by this Part apply in relation to the day (the
commencement day
) this item commences and later days.
(2)
However, despite the amendments made by this Part, as in force before that day, continue to apply in relation to any days that occur before the commencement day.
S 107(3A) formerly read:
107(3A)
Subsection (1AA) does not apply if the following apply:
(a)
under section 61A of the Family Assistance Act, the Secretary disregarded clause 38A of Schedule 1 to that Act in relation to the person, an FTB child of the person and a day;
(b)
the review is undertaken because:
(i)
before the end of the first income year after the income year in which the FTB child turned 4 or of the further period (if any) allowed by the Secretary under paragraph 61A(2A)(a) of that Act, the Secretary becomes aware of information suggesting that section 61A of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day; and
(ii)
at any time, the Secretary is satisfied that section 61A of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day.
S 107(3A) amended by No 85 of 2016, s 3 and Sch 1 item 5, by substituting
"
Subsection (1AA) does not apply
"
for
"
Subsection (1) 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 family tax benefit by instalment,
"
, applicable in relation to a review decision made on or after 1 December 2016, where the original decision (referred to in paragraph
107(1)(a)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
) related to the payment of family tax benefit by instalment for a period that consists of, or is included in, the 2012-13 income year or a later income year.
S 107(3A) amended by No 70 of 2013, s 3 and Sch 2B item 48, by substituting
"
first income year after the income year in which the FTB child turned 4 or of the further period (if any) allowed by the Secretary under paragraph 61A(2A)(a) of that Act
"
for
"
second income year after the income year in which the FTB child turned 4
"
in para (b)(i), applicable in relation to an income year referred to in subsection
61A(1)
or
(2)
or
61B(1)
or
(2)
of the
A New Tax System (Family Assistance) Act 1999
that is the 2012-13 income year or a later income year.
S 107(3A) inserted by No 53 of 2011, s 3 and Sch 2 item 6, effective 1 July 2011.
107(3B)
(Repealed by No 36 of 2018)
History
S 107(3B) repealed by No 36 of 2018, s 3 and Sch 2 item 17, effective 1 July 2018. For application provision, see note under s
107(3A)
. S 107(3B) formerly read:
107(3B)
Subsection (1AA) does not apply if the review is undertaken because of subsections 61A(1), (2) and (2A) of the Family Assistance Act not applying in relation to the person because of the operation of subsection 61A(3) of that Act.
S 107(3B) amended by No 85 of 2016, s 3 and Sch 1 item 5, by substituting
"
Subsection (1AA) does not apply
"
for
"
Subsection (1) 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 family tax benefit by instalment,
"
, applicable in relation to a review decision made on or after 1 December 2016, where the original decision (referred to in paragraph
107(1)(a)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
) related to the payment of family tax benefit by instalment for a period that consists of, or is included in, the 2012-13 income year or a later income year.
S 107B(3B) amended by No 49 of 2012, s 3 and Sch 6 item 30, by substituting
"
subsections 61A(1), (2) and (2A)
"
for
"
subsection 61A(1) or (2)
"
, effective 1 July 2012.
S 107(3B) inserted by No 53 of 2011, s 3 and Sch 2 item 6, effective 1 July 2011.
107(3C)
(Repealed by No 36 of 2018)
History
S 107(3C) repealed by No 36 of 2018, s 3 and Sch 2 item 17, effective 1 July 2018. For application provision, see note under s
107(3A)
. S 107(3C) formerly read:
107(3C)
Subsection (1AA) does not apply if the following apply:
(a)
under section 61B of the Family Assistance Act, the Secretary disregarded clause 38A of Schedule 1 to that Act in relation to the person, an FTB child of the person and a day;
(b)
the review is undertaken because:
(i)
before the end of the first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires) or of the further period (if any) allowed by the Secretary under paragraph 61B(3)(a) of that Act, the Secretary becomes aware of information suggesting that section 61B of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day; and
(ii)
at any time, the Secretary is satisfied that section 61B of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day.
S 107(3C) amended by No 85 of 2016, s 3 and Sch 1 item 5, by substituting
"
Subsection (1AA) does not apply
"
for
"
Subsection (1) 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 family tax benefit by instalment,
"
, applicable in relation to a review decision made on or after 1 December 2016, where the original decision (referred to in paragraph
107(1)(a)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
) related to the payment of family tax benefit by instalment for a period that consists of, or is included in, the 2012-13 income year or a later income year.
S 107(3C) amended by No 70 of 2013, s 3 and Sch 2B item 49, by substituting
"
first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires) or of the further period (if any) allowed by the Secretary under paragraph 61B(3)(a) of that Act
"
for
"
second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires)
"
in para (b)(i), applicable in relation to an income year referred to in subsection
61A(1)
or
(2)
or
61B(1)
or
(2)
of the
A New Tax System (Family Assistance) Act 1999
that is the 2012-13 income year or a later income year.
S 107(3C) inserted by No 49 of 2012, s 3 and Sch 1 item 4, effective 1 July 2012. No 49 of 2012, s 3 and Sch 1 item 52 contains the following application and transitional provisions:
52 Application and transitional provisions
(1)
Subject to subitems (2) and (3), if, before the commencement of this item, an individual was eligible for maternity immunisation allowance under subsection 39(2), (2A), (3), (4), (5), (6) or (9) of the Assistance Act, then, despite the amendments made by Parts 1 and 2, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to that eligibility.
(2)
A claim for payment of maternity immunisation allowance in normal circumstances, based on eligibility referred to in subitem (1), must be made before the end of the earlier of the following days:
(a)
the last day for making the claim under the Administration Act (worked out in accordance with subsection 39(4) of that Act);
(b)
30 June 2013.
(3)
Paragraph 40(b) of the Assistance Act applies, on and after the commencement of this item, only if the death concerned occurs before 1 July 2013.
(4)
Despite the amendment made by item 47, section 52-150 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of that item) continues to apply on and after that commencement in relation to payments of maternity immunisation allowance made before, on or after that commencement.
(5)
Despite the amendments made by items 48, 50 and 51:
(a)
paragraph (f) of the definition of
category I welfare payment
in section
123TC
of the
Social Security (Administration) Act 1999
(as in force immediately before the commencement of those items); and
(b)
paragraph (q) of the definition of
category Q welfare payment
in that section as so in force; and
(c)
paragraph (d) of the definition of
category S welfare payment
in that section as so in force;
continue to apply on and after that commencement in relation to payments of maternity immunisation allowance made before, on or after that commencement.
(6)
In this item:
Administration Act
means the
A New Tax System (Family Assistance) (Administration) Act 1999
.
Assistance Act
means the
A New Tax System (Family Assistance) Act 1999
.
107(3D)
(Repealed by No 36 of 2018)
History
S 107(3D) repealed by No 36 of 2018, s 3 and Sch 2 item 17, effective 1 July 2018. For application provision, see note under s
107(3A)
. S 107(3D) formerly read:
107(3D)
Subsection (1AA) does not apply if the review is undertaken because of subsections 61B(1), (2) and (3) of the Family Assistance Act not applying in relation to the person because of the operation of subsection 61B(4) of that Act.
S 107(3D) amended by No 85 of 2016, s 3 and Sch 1 item 5, by substituting
"
Subsection (1AA) does not apply
"
for
"
Subsection (1) 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 family tax benefit by instalment,
"
, applicable in relation to a review decision made on or after 1 December 2016, where the original decision (referred to in paragraph
107(1)(a)
of the
A New Tax System (Family Assistance) (Administration) Act 1999
) related to the payment of family tax benefit by instalment for a period that consists of, or is included in, the 2012-13 income year or a later income year.
S 107(3D) inserted by No 49 of 2012, s 3 and Sch 1 item 4, effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
107(4)
(Repealed by No 22 of 2017)
History
S 107(4) repealed by No 22 of 2017, s 3 and Sch 1 item 125, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. S 107(4) formerly read:
107(4)
In this section:
determination decision
means a decision that is a determination as originally made, or, if varied, the variation of the determination.
History
S 107 substituted by No 45 of 2000, s 3 Sch 2 item 103, effective 1 July 2000. For transitional provisions see note under s 69. For former wording of s 107 see history note under Div 1 heading.