Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 109D

Certain applications to be made within 52 weeks of notification of decision

             (1)  Subject to this section, an application for review under section 109A of any decision (other than an excepted decision) must be made no later than 52 weeks after the applicant is notified of the decision concerned.

Exception--Secretary may extend time limits in special circumstances

             (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 a decision (other than an excepted decision) within the 52 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 Secretary determines to be appropriate.

Further exceptions

             (3)  An application under section 109A for review of a decision (other than an excepted decision) may also be made after the 52 weeks mentioned in subsection (1) if the application is for review of one or other of the following decisions:

                     (a)  a determination decision that a person is or is not entitled to be paid family tax benefit for a past period if the period occurs in the income year in which the application was made or in the previous income year (a determination of entitlement is made under section 17 or 19);

                     (b)  a determination decision that a person is or is not entitled to be paid family tax benefit by single payment/in substitution because of the death of another individual if the death occurred in the income year in which the application was made or in the previous income year (a determination of entitlement is made under section 18 or 19);

                     (c)  a determination decision that a weekly limit of hours applies to a person for a specified period if the end of the period occurred in the income year in which the application was made or in the previous income year (a determination of weekly limit of hours is made under section 50H);

                     (d)  a determination decision under section 81 of the Family Assistance Act that a rate of child care benefit applies to a person for a specified period if the end of the period occurred in the income year in which the application was made or in the previous income year;

                     (e)  a determination decision that a weekly limit of hours, CCB % or schooling % (these determinations are made under sections 50H, 50J and 50K respectively) applies to a person, if the decision took effect in the income year in which the application was made or in the previous income year;

                    (ea)  a determination decision that a person was, or was not, eligible for the special grandparent rate for a child (these determinations are made under subsection 50T(1)) if the decision took effect in the income year in which the application was made or in the previous income year;

                      (f)  a determination decision that a person is not entitled (a determination of no entitlement is made under section 50G) to be paid child care benefit by fee reduction if the decision took effect in the income year in which the application was made or in the previous income year;

                     (g)  a determination decision that a person is or is not entitled to be paid child care benefit for care provided by a registered carer for a past period if the end of the period occurred in the income year in which the application was made or in the previous income year (a determination of entitlement or no entitlement is made under section 52F or 52G);

                     (h)  a determination decision that a person is or is not entitled to be paid child care benefit by single payment/in substitution because of the death of another individual for care provided by a registered carer if the death occurred in the income year in which the application was made or in the previous income year (a determination of entitlement or no entitlement is made under section 53D or 53E).

             (4)  An application under section 109A for review of a decision (other than an excepted decision) relating to the payment to a person of family assistance, or of one-off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus or clean energy advance, may also be made after the 52 weeks mentioned in subsection (1), if:

                     (a)  the application for review is made because of an assessment, by the Commissioner of Taxation, of 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 before the end of the next income year; or

                     (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 before the end of the next income year; and

                             (ii)  within 13 weeks after the relevant person was notified by the Commissioner of the outcome of the review; or

                     (c)  the family assistance is family tax benefit and 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 13 weeks after the relevant person was notified by the Registrar of the outcome of the review; or

                     (d)  the family assistance is family tax benefit and the following apply:

                              (i)  under section 61A 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;

                             (ii)  the Secretary is satisfied the application for review is made because the person considers that section 61A of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day;

                            (iii)  the application for review is made before the end of the second income year after the income year in which that FTB child turned 4; or

                     (e)  the family assistance is family tax benefit and the application for review is made because of subsection 61A(1) or (2) of the Family Assistance Act not applying in relation to the person because of the operation of subsection 61A(3) of that Act.

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

                     (a)  so far as paragraph (4)(a) or (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 assistance, one-off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus or clean energy advance, or CCB %; and

                     (b)  so far as paragraph (4)(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.

             (6)  In this section:

"determination decision" means a decision that is a determination as originally made or, if varied, the variation of the determination.

"excepted decision" means a decision:

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

                     (b)  relating to the raising of a debt under Division 2 of Part 4; or

                     (c)  a decision of a kind mentioned in subsection 144(1) (decisions in relation to child care services and registered carers).