Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 111B

             (1)  If:

                     (a)  a person applies to the SSAT, under subsection 111(1), for review of a decision (the original decision ) relating to the payment to a person of family tax benefit by instalment; and

                     (b)  the application is made more than 13 weeks after the person was given notice of the original decision; and

                     (c)  the SSAT decides, under subsection 113(1) , to vary the original decision or set aside the original decision and substitute a new decision; and

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

the date of effect of the decision of the SSAT is:

                     (e)  unless paragraph (f) applies--the date that would give full effect to the decision of the SSAT; or

                      (f)  if the date referred to in paragraph (e) is earlier than the first day of the income year before the income year in which the application to the SSAT for review was made--that first day.

             (2)  The SSAT may, if it is satisfied that there are special circumstances that prevented the applicant from making an application within 13 weeks, determine that subsection (1) applies as if the reference to 13 weeks were a reference to such longer period as the SSAT determines to be appropriate.