A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 128 Application for AAT second review

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 128

  (1)   Application may be made to the AAT for review ( AAT second review ) of a decision made by the AAT under subsection   43(1) of the AAT Act on AAT first review.

  (2)   For the purposes of subsection   (1), the decision on AAT first review is taken to be:

  (a)   if the AAT affirmed a decision--the decision as affirmed; and

  (b)   if the AAT varied a decision--the decision as varied; and

  (c)   if the AAT set a decision aside and substituted a new decision--the new decision; and

  (d)   if the AAT set a decision aside and sent the matter back to the Secretary for reconsideration in accordance with any directions or recommendations of the AAT--the directions or recommendations of the AAT.

  (3)   Subsection   111(2A) applies to an AAT second review of a child care decision about an individual's entitlement to be paid CCS for a week as if the reference to AAT first review were a reference to AAT second review.

Note:   Subsection   111(2A) provides that certain aspects of child care decisions are not to be reviewed unless the individual has met the CCS reconciliation conditions for the relevant income year.

  (5)   Despite paragraph   29(1)(d) of the AAT Act, an application for AAT second review of a child care decision about an individual's entitlement to be paid CCS for a week may also be lodged with the AAT after the prescribed time mentioned in section   29 of the AAT Act if the application for review is made:

  (a)   because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week starts; and

  (b)   within the prescribed time (within the meaning of section   29 of the AAT Act) after the individual or other person was notified by the Commissioner of the outcome of the review.