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 109E   Date of effect of certain decisions relating to payment of family tax benefit by instalment  

109E(1)    


If:

(a)    

a person applies under section 109A for review of a decision (the original decision ) relating to the payment to the person of family tax benefit by instalment; and

(b)    the application is made more than 52 weeks after the person was given notice of the original decision; and

(c)    the Secretary or an authorised review officer decides, under subsection 109A(2) , to vary the original decision or to set aside the original decision and substitute a new decision; and

(d)    the decision of the Secretary or authorised review officer (the review decision ) will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment;

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(e) (Repealed by No 85 of 2016)


(f) (Repealed by No 85 of 2016)


109E(2)    


The Secretary may, if he or she is satisfied that there are special circumstances that prevented the applicant from making an application under section 109A for review of the original decision within 52 weeks, determine that subsection (1) applies as if the reference to 52 weeks were a reference to such longer period as the Secretary determines to be appropriate.

109E(2AA)    


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 application referred to in paragraph (1)(b) was made;

then, despite subsection (1) , the person cannot be paid any entitlement created or increased as mentioned in paragraph (1)(d) (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.


109E(2A)    


Subsection (2AA) does not apply in relation to a decision by the Secretary or by an authorised review officer on an application by a person under section 109A for review of the original decision if:

(a)    as a result of the original decision, the person was entitled to be paid family tax benefit by instalment 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 ); and

(aa)    

the original decision is not a decision made under subsection 105(4) (including because of the operation of section 105A ) or 109A(2) ; and

(b)    either:


(i) if the same-rate benefit period to which the original decision relates is the only same-rate benefit period for the person for the relevant income year - the person satisfies the FTB reconciliation conditions for the same-rate benefit period; or

(ii) if the same-rate benefit period to which the original decision relates is one of 2 or more same-rate benefit periods for the person for the relevant income year - the person satisfies the FTB reconciliation conditions for each of those same-rate benefit periods.
Note:

To work out when the person satisfied the FTB reconciliation conditions, see section 32B .


109E(3)    


Subsection (2AA) does not apply in relation to a decision by the Secretary or by an authorised review officer on an application under section 109A for review of the original decision if:

(a)    

(Repealed by No 46 of 2016)

(b)    

the application for review is made:

(i) because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income for a particular income year of any relevant person made on the basis of an income tax return for that person and that particular income year lodged in accordance with subsection (3A) ; and

(ii) within 90 days after the relevant person was notified by the Commissioner of the outcome of the review; or

(c)    

the application for review is made:

(i) because of a review, by the Child Support Registrar, of a previous decision by the Registrar about the child support entitlement of any relevant person; and

(ii) within 90 days after the relevant person was notified by the Registrar of the outcome of the review.


(d) - (g) (Repealed by No 36 of 2018)


109E(3A)    


For the purposes of subparagraph (3)(b)(i) , 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.


109E(3B)    


The further period under paragraph (3A)(b) must end no later than the end of the second income year after the base year.

109E(4)    
In subsection (3) , a reference to a relevant person, in relation to the person first-mentioned in that subsection, is a reference:

(a)    

so far as paragraph (3)(b) is concerned - to any person (including the first-mentioned person) whose taxable income is relevant in determining the first-mentioned person ' s eligibility for, or rate of, family tax benefit; and

(b)    so far as paragraph (3)(c) is concerned - to any person (including the first-mentioned person) whose entitlement to child support is relevant in determining the first-mentioned person ' s rate of family tax benefit.



 

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