A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 107 Date of effect of certain decisions made under section 105 in relation to family tax benefit by instalment

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 107

  (1)   Subject to subsection   (1AA), if:

  (a)   the Secretary reviews, under section   105 (including because of the operation of section   105A), a decision (the original decision ) relating to the payment to a person of family tax benefit by instalment; and

  (b)   the Secretary decides (the review decision ) to vary the original decision or set aside the original decision and substitute a new decision; and

  (c)   the review decision will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment; and

  (d)   the review decision is made more than 52 weeks after the person concerned was given notice of the original decision;

the date of effect of the review decision is the first day of the period to which the original decision relates.

  (1AA)   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 review decision was made;

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

  (1A)   Subsection   (1AA) does not apply if the review was undertaken under section   105 because of the operation of section   105A.