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.