Tribunals Amalgamation Act 2015 (60 of 2015)

Schedule 5   Family assistance amendments

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

22   Sections 111A to 118

Repeal the sections, substitute:

111A Time limit for application for AAT first review

13 week time limit for decisions other than excepted decisions

(1) Subject to subsection (2), an application for AAT first review of a decision, other than a decision excepted under subsection (5), must be made no later than 13 weeks after the person is notified of the decision.

(2) The AAT may, if it determines that there are special circumstances that prevented the person from making an application for AAT first review of a decision of the kind referred to in subsection (1) within the 13 weeks mentioned in subsection (1), permit a person to make the application after the end of that period and within such further period as the AAT determines to be appropriate.

(3) Subsections (1) and (2) apply despite paragraph 29(1)(d) and subsections 29(7) to (10) of the AAT Act.

No time limit for excepted decisions

(4) Paragraph 29(1)(d) of the AAT Act does not apply in relation to an application for AAT first review of a decision that is excepted under subsection (5).

Excepted decisions

(5) A decision is excepted under this subsection if the decision:

(a) relates to the payment to a person of family tax benefit by instalment; or

(b) relates to the raising of a debt under Division 2 of Part 4.

Subdivision C - Other matters relating to AAT first review


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).