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 B - Review initiated by the applicant  

SECTION 108   Decisions that may be reviewed under section 109A  


Decisions that may and may not be reviewed under section 109A

108(1)    


A decision of any officer under the family assistance law must be reviewed on application under section 109A unless an exception set out in subsection (2), (5) or (6) applies to the decision.

108(2)    
The exceptions to the rule in subsection (1) are:

(a)    

a decision made by:

(i) the Secretary personally; or

(ii) another agency head himself or herself in the exercise of a delegated power; or

(iii) the Chief Executive Centrelink in the exercise of a delegated power; or

(iv) the Chief Executive Medicare in the exercise of a delegated power; or

(b)    

a decision under section 67EB to pay an amount; or

(c)    

a decision to give a person a notice under section 199E (notice about effect of non-compliance by provider on eligibility for CCS or ACCS); or


(ca) (Repealed by No 22 of 2017)

(d)    

a decision under section 205A (business continuity payments - reports not given); or


(da) (Repealed by No 22 of 2017)


(daaa) (Repealed by No 25 of 2011)


(db) - (df) (Repealed by No 22 of 2017)

(e)    

except as mentioned in subsection (3) or (4), a determination about a person ' s eligibility for, or entitlement to, family assistance other than CCS or ACCS if that determination:

(i) is neither a determination made under section 19 because the Secretary is not satisfied that an estimate of adjusted taxable income is reasonable nor a determination varied under section 28A ; and

(ii) is wholly or partly based on an estimate of the amount of adjusted taxable income, or maintenance income, in a particular income year, to the extent that the determination is so based; or

(f)    

a decision under section 199B to publicise information; or


(fa) (Repealed by No 22 of 2017)

(g)    

a decision under section 85GA of the Family Assistance Act (funding agreements) in relation to an agreement.

(h)    

a decision under an instrument (including regulations) made under this Act or the Family Assistance Act.

108(2A)    


Paragraph (2)(h) does not apply in relation to a decision under an instrument if the instrument provides that the decision is reviewable for the purposes of this section.

108(3)    
A determination about a person ' s (the applicant ' s ) eligibility for, or entitlement to, family assistance other than CCS, to the extent the determination is based on an estimate of adjusted taxable income for an income year (the relevant income year ), is not to be reviewed under section 109A unless the applicant applies for the review after the end of the relevant income year and one of the following paragraphs applies:

(a)    the Commissioner of Taxation has, on the basis of income tax returns lodged before the end of the income year immediately after the relevant income year, made an assessment of the taxable income for the relevant income year of all persons whose taxable income was relevant in making the determination;

(b)    there is no person whose taxable income was relevant in making the determination who was required to lodge an income tax return for the relevant income year.


108(4)    
A determination about a person ' s (the applicant ' s ) eligibility for, or entitlement to, family tax benefit to the extent that the determination was based on an estimate of the amount of maintenance income in a particular income year, may be reviewed under section 109A only if the applicant seeks that review after the end of that year.

108(5)    
A child care decision about an individual ' s entitlement to be paid CCS for a week, to the extent the child care decision is based on:

(a)    the individual ' s adjusted taxable income for the income year (the relevant income year ) in which the CCS fortnight that includes the week starts; or

(b)    the individual ' s activity test result for the CCS fortnight that includes the week;

is not to be reviewed under section 109A unless the individual has met the CCS reconciliation conditions for the relevant income year.


108(6)    
A child care decision made because of subsection 105E(2) is not to be reviewed under section 109A unless the individual has met the CCS reconciliation conditions for the relevant income year.



 

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