Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 105A

             (1)  This section applies to a decision of the Secretary to make or vary a section 16 or 17 determination if, as a result of the decision, an individual (the first individual ) is entitled to be paid family tax benefit 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 ).

             (2)  If:

                     (a)  in making or varying the determination, the Secretary disregarded one or more of the following provisions:

                              (i)  paragraph (ca) of step 1 of the method statement in clause 3 of Schedule 1 to the Family Assistance Act;

                             (ii)  paragraph (d) of step 1 of the method statement in clause 25 of Schedule 1 to the Family Assistance Act;

                           (iia)  paragraph 29(1)(b) of Schedule 1 to the Family Assistance Act;

                           (iib)  paragraph (b) of step 1 of the method statement in subclause 29(2) of Schedule 1 to the Family Assistance Act;

                          (iiba)  paragraph 29A(2)(b) of Schedule 1 to the Family Assistance Act;

                           (iic)  subclause 31A(1) of Schedule 1 to the Family Assistance Act;

                            (iii)  subclause 38A(1) of Schedule 1 to the Family Assistance Act; and

                     (b)  if section 32A had not been enacted, the Secretary would have been required to take account of one or more of the provisions mentioned in paragraph (a); and

                     (c)  either:

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

                             (ii)  if the same‑rate benefit period to which the decision relates is one of 2 or more same‑rate benefit periods for the first individual for the relevant income year--the first individual satisfies the FTB reconciliation conditions for each of those same‑rate benefit periods;

then:

                     (d)  for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the determination or variation; and

                     (e)  the Secretary must exercise the power conferred by subsection 105(1) to review the determination or variation; and

                      (f)  the review must take account of whichever of the provisions mentioned in paragraph (a) are relevant.

Note:          To work out when the first individual has satisfied the FTB reconciliation conditions, see section 32B.

             (3)  Paragraph (2)(f) does not limit the scope of the review.