If:
(a) the Secretary makes a review decision under section 105 to vary, or set aside and substitute a new decision for, a child care decision in relation to section 67CC (eligibility for CCS) for an individual; and
(b) the review decision has the effect that the individual becomes eligible for CCS for a child, or eligible for additional days;
the date of effect of the review decision cannot be earlier than the first day of the income year before the income year in which the review decision was made.