Family Assistance and Other Legislation Amendment Act 2012 (49 of 2012)

Schedule 1   Immunisation requirements

Part 1   New rules

A New Tax System (Family Assistance) (Administration) Act 1999

4   After subsection 107(3B)

Insert:

(3C) 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, 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 second income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires), 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.

(3D) 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, 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.